INSTRUCTIONS: ARIZONA RESIDENT INCOME TAX RETURN 2011 (Form 140)

Arizona residents who make more than $50,000 in taxable income in the state must document their income and pay their tax using a form 140 rather than the short form 140a. Both forms are available on the website of the Arizona Department of Revenue.

Arizona Resident Income Tax Return 2011 140 Step 1: Those who are filing on a fiscal year basis rather than for the calendar year should enter the start and end dates of this period at the top of the page.

Arizona Resident Income Tax Return 2011 140 Step 2: Give all identifying information requested on lines 1 through 3. You must do the same for your spouse if filing jointly.

Arizona Resident Income Tax Return 2011 140 Step 3: Identify your filing status on lines 4 through 7 with a checkmark.

Arizona Resident Income Tax Return 2011 140 Step 4: If claiming an exemption for you or your spouse on the basis of being blind or 65 or older, note how many you are claiming on lines 8 and 9. Enter any dependents you are claiming on line 10 and complete Part A on the next page. You must do the same if claiming exemptions for qualifying parents and grandparents.

Arizona Resident Income Tax Return 2011 140 Step 5: Complete Parts B and C on the second page before continuing with the first page.

Arizona Resident Income Tax Return 2011 140 Step 6: Return to the first page. Enter your federal adjusted gross income on line 12. Transfer line B12 from the second page to line 13. Transfer line C17 or C39 as applicable from the second page to line 14.

Arizona Resident Income Tax Return 2011 140 Step 7: Add lines 13 and 14. Subtract the sum from line 12 and enter the difference on line 15. This your state adjusted gross income.

Arizona Resident Income Tax Return 2011 140 Step 8: Lines 16 through 31 concern computations regarding all deductions.

Arizona Resident Income Tax Return 2011 140 Step 9: Lines 32 through 39 concerns computations regarding payments already made and refundable credits.

Arizona Resident Income Tax Return 2011 140 Step 10: If you have overpaid, complete lines 40 through 42. Lines 43 through 53 concern voluntary gifts. Line 54 concerns political gifts. Lines 55 through 59 concern penalties and refunds.