The Arizona 140X form is used for filing an amended individual income tax return in Arizona. This form allows taxpayers to correct any errors or make changes to their previously filed returns for a specific calendar or fiscal year. Completing the 140X accurately is crucial to ensure that any adjustments are properly processed by the Arizona Department of Revenue.
When filling out the Arizona 140X form, there are important dos and don’ts to keep in mind. Here’s a helpful list to guide you:
Here are some key takeaways for filling out and using the Arizona 140X form:
The Arizona 140X form is used for filing an amended individual income tax return in Arizona. If you need to make changes to your previously filed Arizona tax return, this form allows you to correct any errors or update information. It can be used for both calendar year and fiscal year filers.
This form is intended for individuals who have already submitted an Arizona income tax return but need to amend it. Common reasons for using the 140X include correcting income amounts, changing filing status, or claiming additional exemptions. If you filed your original return using forms like 140, 140A, or 140EZ, the 140X is appropriate for your amendments.
Completing the Arizona 140X form involves several steps:
Be sure to follow the instructions carefully and attach any necessary documentation to support your changes.
Where you send your amended return depends on whether you are expecting a refund or owe taxes. If you are sending a payment, mail the form to:
If you are expecting a refund or do not owe any tax, send it to:
As of now, the Arizona 140X form must be filed on paper. Electronic filing is not available for amended returns. Make sure to print the completed form, sign it, and send it via mail to the appropriate address.
If you have filed an amended federal return (Form 1040X), you should attach a copy of that return along with your Arizona 140X form. This helps the Arizona Department of Revenue understand the changes you are making and ensures that your state amendments align with your federal amendments.
Processing times for the Arizona 140X form can vary. Typically, it may take several weeks for the Arizona Department of Revenue to process your amended return. If you are expecting a refund, it’s a good idea to check the status after a few weeks to see if there are any updates.
When filing an amended income tax return in Arizona using the 140X form, several other documents may also be necessary. These forms help clarify your tax situation and ensure that all required information is submitted accurately. Below is a list of commonly used forms and documents that accompany the Arizona 140X form.
Each of these forms serves a specific purpose in the tax filing process. Make sure to gather all relevant documents to support your amended return. This will help ensure a smoother process and reduce the likelihood of any issues with your tax filing.
Best Interests Test Applies to Paternity Testing in Arizona - It allows families to create a more stable environment by establishing fatherhood and parental obligations.
What Is Arizona State Income Tax - Failure to comply with payment deadlines may result in severe penalties.
ONE STAPLE ONLY IN UPPER LEFT CORNER. NO TAPE.
ARIZONA FORM
FOR
Individual Amended Income Tax Return
CALENDAR YEAR
140X
20
YY
OR FISCAL YEAR BEGINNING
M
D
Y
AND ENDING
. 66
Your First Name and Initial
Last Name
Your Social Security No.
1
You must
enter your
Spouse’s First Name and Initial (if box 4 or 6 checked)
Spouse’s Social Security No.
SSN(s).
Present Home Address - number and street, rural route Apt. No.
Daytime Phone (with area code)
Home Phone (with area code)
2
94
City, Town or Post Office
State
Zip Code
REVENUE USE ONLY. DO NOT MARK IN THIS AREA.
3
ORIGINAL
THIS
Check box to indicate both fi ling and residency status:
RETURN RETURN
Status
4
Married fi ling joint return
5
Head of household. ►
NAME OF QUALIFYING CHILD OR DEPENDENT
Filing
6
Married filing separate return: Enter spouse’s name and
88
..................................................................
► 6
Social Security No. above
7
Single
81
80
Residency
8
Resident
97
9
Nonresident
Original Form Filed: (Check only one)
10
Part-year resident
1Form 140
11
Part-year resident active military
2Form 140A
12
Nonresident active military
3Form 140EZ
Exemptions
13
Age 65 or over: Enter the number claimed
4Form 140NR
................................................................
14
Blind: Enter the number claimed
5Form 140PY
15
Dependents: Enter the number claimed
If 140NR or 140PY, enter corrected percentage of
16
Qualifying parents or ancestors
..........................Arizona residency
86
IMPORTANT: You must enter an amount in columns (a), (b), and (c) for lines 17
ORIGINAL AMOUNT
AMOUNT TO ADD
CORRECTED
REPORTED
OR SUBTRACT
AMOUNT
and/or 18, lines 19 through 25, lines 27, 31, 32, 35, and lines 37 through 40.
(a)
(b)
(c)
17
Federal adjusted gross income
18
Form 140NR and 140PY fi lers only: Enter Arizona gross income
return.
19
Additions to income
Subtotal: Form 140, 140A, 140EZ filers: Add lines 17 and line 19.
Form 140NR or
140PY filers: Add lines 18 and 19
21
Subtractions from income
the
22
Arizona adjusted gross income: Subtract line 21 from line 20
of
23
Deductions (itemized or standard)
page
24
Personal exemptions
25
Arizona taxable income: Subtract lines 23 and 24 from line 22
last
26
Tax from tax table:
Table X or Y (140, 140NR or 140PY)
Optional Table (140, 140A or 140EZ)
27
Tax from recapture of credits from Arizona Form 301, Part II
as
28
Subtotal of tax: Add lines 26 and 27, column (c)
W-
29
Clean Elections Fund Tax Reduction claimed on original return
Attach
30
Reduced tax: Subtract line 29 from line 28, column (c)
31
Family income tax credit
32
Credits from Arizona Form 301 or Forms 310, 321, 322 or 323
PAYMENT.
33
Credit type: Enter form number of each credit claimed
34
..............................................................................................................................................Subtract lines 31 and 32 from line 30
35
Clean Elections Fund Tax Credit. See instructions
36
Balance of tax: Subtract line 35 from line 34. If line 35 is more than line 34, enter “zero”
37
Payments (withholding, estimated, or extension)
ATTACH
38
Increased Excise Tax Credit
39
Property Tax Credit
40
Other refundable credits
40A1 329 40A2
330
41
Payment with original return plus all payments after it was filed
NOT
42
Total payments and refundable credits: Add lines 37 through 41, column (c)
43
Overpayment from original return or as later adjusted. See instructions
DO
44
Balance of credits: Subtract line 43 from line 42
45
REFUND/CREDIT DUE: If line 36 is less than line 44, subtract line 36 from line 44, and enter amount of refund/credit
........................
46
Amount of line 45 to be applied to 2010 estimated tax. If zero, enter “0”
47
AMOUNT OWED: If line 36 is more than line 44, subtract line 44 from line 36, and enter the amount owed.
Payment enclosed.
48
Check box 48 if this amended return is the result of a net operating loss, and enter the year the loss was incurred
2 0 Y Y
ADOR 91-5380f (09)
REVENUE USE ONLY
82
99
Your Name (as shown on page 1)
PART I: Dependent Exemptions - do not list yourself or spouse as dependents
List children and other dependents. If more space is needed, attach a separate sheet.
FIRST AND LAST NAME:
SOCIAL SECURITY NO.
RELATIONSHIP
NO. OF MONTHS LIVED IN YOUR HOME DURING THE TAXABLE YEAR
Enter the names of the dependents listed above who do not qualify as your dependent on your federal return:
Enter dependents listed above who were not claimed on your federal return due to education credits:
PART II: Qualifying Parents and Ancestors of Your Parents Exemptions (Arizona residents only)
List below qualifying parents and ancestors of your parents for which you are claiming an exemption. If more space is needed, attach a separate sheet. Do not list the same person here that you listed in Part I, above, as a dependent. For information on who is a qualifying parent or ancestor of your parents, see the instructions for the original return that you filed.
PART III: Income, Deductions, and Credits
List the line reference from page 1 for which you are reporting a change then give the reason for each change. Attach any supporting documents required. If the change(s) pertain(s) to an IRS audit, please attach a copy of the agent’s report. If you filed an amended federal return with the IRS (Form 1040X), please attach a copy and all supporting schedules.
Part IV: Name and Address on Original Return
If your name and address is the same on this amended return as it was on your original return, write “same” on the line below.
Name
Number and Street, R.R.
Apt. No.
City, Town or Post Office State Zip Code
PLEASE SIGN HERE
I have read this return and any attachments with it. Under penalties of perjury, I declare that to the best of my knowledge and belief, they are true, correct and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
YOUR SIGNATURE
DATE
OCCUPATION
SPOUSE’S SIGNATURE
SPOUSE’S OCCUPATION
PAID PREPARER’S SIGNATURE
FIRM’S NAME (PREPARER’S IF SELF-EMPLOYED)
PAID PREPARER’S TIN
PAID PREPARER’S ADDRESS
PAID PREPARER’S PHONE NO.
If you are sending a payment with this return, mail to Arizona Department of Revenue, PO Box 52016, Phoenix, AZ, 85072-2016.
If you are expecting a refund or owe no tax, or owe tax but are not sending a payment, mail to Arizona Department of Revenue, PO Box 52138, Phoenix, AZ, 85072-2138.
Form 140X (2009)
Page 2 of 2
Once you've gathered your financial information and documents, you're ready to fill out the Arizona 140X form. This form is essential for individuals who need to amend their income tax return. Follow these steps carefully to ensure accuracy and completeness.
After completing the form, double-check your entries for accuracy. If you're sending a payment, mail it to the designated address for payments. If you expect a refund or owe no tax, use the address for refunds. Ensure you keep a copy for your records before mailing the form.
Filling out the Arizona 140X form can be a straightforward process, but many people make common mistakes that can lead to delays or issues with their amended tax return. One frequent error is not using the correct form. Ensure you are using the 140X specifically for amended returns. Using the wrong form can complicate your filing and result in unnecessary confusion.
Another mistake is failing to provide all required personal information. It's crucial to include your name, Social Security number, and your spouse's information if applicable. Missing this information can cause your return to be rejected or delayed. Additionally, be sure to check that all names are spelled correctly. Even a small typo can create significant issues.
Many individuals also overlook the importance of checking the filing status box correctly. If you're married, make sure to select the right status—either "Married filing jointly" or "Married filing separately." Selecting the wrong status can affect your tax calculation and potential refund.
Another common pitfall is not entering the correct amounts in the designated columns. For lines 17 through 40, you must provide accurate figures for federal adjusted gross income, deductions, and credits. Double-check these numbers to ensure they match your records. Misreporting these amounts can lead to incorrect tax calculations and potential penalties.
Some filers forget to attach necessary documentation. If your changes relate to an IRS audit or a federal amended return, include any supporting documents. Missing documents can delay the processing of your return and may lead to questions from the Arizona Department of Revenue.
It's also important to sign and date the form. This may seem like a small detail, but an unsigned return is considered incomplete. If you’re filing jointly, both you and your spouse must sign. Not doing so can lead to further complications.
Another mistake is not following the stapling instructions. The form specifically states to use only one staple in the upper left corner. Using tape or multiple staples can cause processing issues. Stick to the guidelines to avoid unnecessary delays.
Lastly, many people forget to check the mailing addresses. Depending on whether you are sending a payment or expecting a refund, the mailing address differs. Using the wrong address can lead to your return being sent to the wrong department, causing delays in processing your return.