INSTRUCTIONS: ARIZONA INDIVIDUAL AMENDED INCOME TAX RETURN (Form 140X)

Anyone who needs to amend an individual income tax return filed in Arizona does so using a form 140X. This document can be obtained from the website of the Arizona Department of Revenue.

Arizona Individual Amended Income Tax Return 140X Step 1: Check the box next to the calendar year for which you are amending your return.

Arizona Individual Amended Income Tax Return 140X Step 2: Enter your name and Social Security number, as well as the same information for your spouse if filing jointly.

Arizona Individual Amended Income Tax Return 140X Step 3: Enter your current home address, daytime phone number and home phone number.

Arizona Individual Amended Income Tax Return 140X Step 4: Check the box next to your filing status. Below, check the box next to your residency status.

Arizona Individual Amended Income Tax Return 140X Step 5: Note all exemptions being claimed on lines 13 through 16. Any change in your dependents must be documented in Part I on the second page. In the table there, give the name, Social Security number, relationship to you and number of months living in your household for each dependent. Likewise, complete Part II if there are any changes in your qualifying parents or grandparents exemptions claimed.

Arizona Individual Amended Income Tax Return 140X Step 6: On lines 17 through 24, document your income, additions and deductions. Follow the instructions to calculate your Arizona taxable income on line 25.

Arizona Individual Amended Income Tax Return 140X Step 7: On lines 26 through 38, calculate the balance of tax due as instructed.

Arizona Individual Amended Income Tax Return 140X Step 8: On lines 39 through 44, document and calculate all payments and credits.

Arizona Individual Amended Income Tax Return 140X Step 9: On lines 45 through 51, follow the instructions to calculate your final tax liability owed or refund due. If you wish to receive an anticipated refund as a direct deposit, enter your routing and account number on line 49 and indicate if this is a checking or savings account.

Arizona Individual Amended Income Tax Return 140X Step 10: In Part III, document all changes you are reporting. Provide the original amount reported, the net increase or decrease, and the corrected figure.

Arizona Individual Amended Income Tax Return 140X Step 11: Explain the changes in Part IV.