INSTRUCTIONS: ARIZONA NONRESIDENT PERSONAL INCOME TAX RETURN (Form 140NR)

Nonresidents who owe income tax to the state of Arizona should pay using a form 140NR. The form can be found on the website of the Arizona Department of Revenue.

Arizona Nonresident Personal Income Tax Return 140NR Step 1: Give your name and Social Security number. Enter the same information for your spouse if filing jointly.

Arizona Nonresident Personal Income Tax Return 140NR Step 2: Enter your current home address, as well as your daytime and home telephone numbers.

Arizona Nonresident Personal Income Tax Return 140NR Step 3: Indicate your filing status with a check mark.

Arizona Nonresident Personal Income Tax Return 140NR Step 4: Enter the number of exemptions claimed on the basis of being age 65 or older, blind, or based on dependents. All dependents must be listed in Part A on the second page, where you should enter their names, Social Security numbers, relationship to you, and the number of months they lived in your home during the tax year.

Arizona Nonresident Personal Income Tax Return 140NR Step 5: Indicate with a check mark whether filing as a nonresident, a nonresident currently actively serving in the military, or if you are filing a composite return.

Arizona Nonresident Personal Income Tax Return 140NR Step 6: Document and calculate your Arizona adjusted gross income on lines 14 through 18. To complete line 15, complete Part B on the second page. For line 16, complete part C, and for line 17, complete part D.

Arizona Nonresident Personal Income Tax Return 140NR Step 7: Follow the instructions on lines 19 through 33 to adjust your tax balance through the application of credits and exemptions.

Arizona Nonresident Personal Income Tax Return 140NR Step 8: Lines 34 through 38 document payments already made and refundable credits.

Arizona Nonresident Personal Income Tax Return 140NR Step 9: Lines 39 through 42 adjust your tax liability and calculate the amount overpaid, if any.

Arizona Nonresident Personal Income Tax Return 140NR Step 10: Lines 43 through 53 allow for you to make voluntary contributions to various state funds.

Arizona Nonresident Personal Income Tax Return 140NR Step 11: Lines 54 through 59 provide the final calculations to determine your tax owed.

Arizona Nonresident Personal Income Tax Return 140NR Step 12: Enter any different last names used on previous returns in Part E.