INSTRUCTIONS: ARIZONA PART-YEAR PERSONAL INCOME TAX RETURN 2011 (Form 140PY)

Those who are part-year Arizona residents use a form 140PY to compute and file their state income tax due. The form can be obtained on the website of the Arizona Department of Revenue.

Arizona Part-Year Personal Income Tax Return 2011 140PY Step 1: Lines one through 11 require identifying information about you, your spouse (if filing a joint return), the filing status of the person or persons filing the form, and exemptions claimed by those 65 or older, the blind, those with dependants or qualifying parents and grandparents.

Arizona Part-Year Personal Income Tax Return 2011 140PY Step 2: Lines 12 and 13 require you to indicate with a check mark whether you are a part-year resident who is an active military member or is not an active military member.

Arizona Part-Year Personal Income Tax Return 2011 140PY Step 3: Skip to the second page. Those with dependents should provide details in Part A

Arizona Part-Year Personal Income Tax Return 2011 140PY Step 4: Part B provides instructions for how to calculate the percentage of your income derived from Arizona and taxable there. Transfer the result from line B19 to line 15 of the first page.

Arizona Part-Year Personal Income Tax Return 2011 140PY Step 5: Part C concerns additions to your income. Transfer the result from line C24 to line 16 of the first page.

Arizona Part-Year Personal Income Tax Return 2011 140PY Step 6: Part D concerns exemptions and subtractions. Transfer the result from line D36 to line 17 of the first page.

Arizona Part-Year Personal Income Tax Return 2011 140PY Step 7: Return to the first page. Enter your federal adjusted gross income on line 14. Add lines 15 and 16, subtract line 17 from the sum, and enter the result on line 18.

Arizona Part-Year Personal Income Tax Return 2011 140PY Step 8: In lines 19 through 34, follow instructions to determine the balance of tax due.

Arizona Part-Year Personal Income Tax Return 2011 140PY Step 9: In lines 35 through 40, follow instructions to determine your total payments and refundable credits.

Arizona Part-Year Personal Income Tax Return 2011 140PY Step 10: Enter your tax due on line 41 as instructed. The remainder of the form is only necessary if making gifts, if you must pay a penalty, or if you expect to receive a refund.