operating loss provisions. Arizona no longer has a specific net operating loss provision for individual taxpayers. However, since the Arizona return begins witBlh the federal adjusted gross income, Arizona recognizes the federal net operating loss for Arizona purposes.
G. Other Adjustments
Household
Dependant
Spouse
Adopted
Child
Chile
Chiled
Daughter
First
Forth
Second
Stepchild
Third
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E$Click to Return to Data Entry A1-E32
PREVIOUS
Print
Print
Info
E"Click to Return to Data Entry 1-44
E1Click Radio Button Radio Button to select choice
for these items was limited, with the unused portions being carried forward and deducted in future years. Your Arizona return may include these previously deducted items because of the difference between the D
federal and former Arizona treatment. If your Arizona taxable income includes items previously deducted for Arizona purposes, you must add such amounts to your Arizona gross income.
E. Net Operating Losses
A F09 BlindB
A1F Dependents1thru5B
A1C Depts SS#1thru5B
A1G Dependents6thru10B
A1E Depts SS#6thru10B
A1A Dependents AZ Residents 65B
A"A2A Dependents AZ Residents 65 SS#B
A3 Total No. DependentsB
A!F11 Federal adjusted gross incomeB
F13 Arizona incomeB
A,F11 Federal adjusted gross income + B8 Total
F14 Exception age 65 [or] overB
A F08 Exemptions 65 [or] over*1750
ERROR&
ENTRY ERROR&
65 [or] over*1750))
ENTRY ERROR&
ENTRY ERROR&
le",2000,""))))
F20 Deduction amountB
If (F20a Deductions CHECK BOX="20 I",D30 Allowable Arizona itemized deductions [line D28 less D29],If (F20a Deductions CHECK BOX="20 S",If (Table X Y Select="X","3500","7000"),"Deductions Not Selected"))
%A>B5 Early withdrawal of Arizona Retirement System ContributionsB
&A?B6 Ordinary income portion of lump sum distributions excuded onB
B7 Other additions to incomeB
B8 TotalB
If (Filing Status="Married filing joint return",4000,If (Filing Status="Head of household",4000,If (Filing Status="Married filing separately",2000,If (Filing Status="Single",2000,""))))
Help Info 6B
NOTE: You may claim this exemption even if the person
is a nonrelative.
Do not list any person on line A2 whom you have already
listed on A1.
Line A3 - Total Dependents
Enter the total number of persons listed on lines A1 and
A2 here. Box 10 will automatically be entered from line A3, page 2 on your return.
33ffD
AFIf you meet all of the following tests, you must enter an
amount here.
You left your job with the State of Arizona or an
Arizona county, city or school district for reasons
other than retirement.
When you left, you took out the contributions
you had made to the retirement system B
while
employed.
you left, you took out the contributions
you had made to the retirement system
A\List here any Arizona resident who is 65 or over, if, in
1992, you did one of the following.
Paid more than one-fourth of the cost of keeping this
person in an Arizona nursing or licensed supervisory care home. Also your cost must be more than $800.
Paid more than $800 for either Arizona home health
B+care or other medical costs for the person.
F21 PERSONAL EXEMPTIONS
F22 ADD LINES 20 [AND] 21
F23 ARIZONA TAXABLE INCOME
F24 COMPUTE TAX FROM TABLE
B4F25 TOTAL CREDITS FROM SCHEDULE CR [OR] SCHEDULE CRH
F25A CHECK CREDIT TYPE BOX{ES}
F26 BALANCE OF TAX
D+F27 ARIZONA INCOME TAX WITHHELD DURING 1992
E*F28 ARIZONA ESTMATED TAX PAYMENTS FOR 1992
FFILING STATUS
HEAD OF HOUSE HOLD
HOME PHONE
LANDLORD'S NAME
LOWEST AMOUNT D19
MARRIED FILING JOINT
MARRIED FILING SEPARATELY
cODE [LANDLORD]
Inlow
Mother
SIGN YOUR RETURN
You must sign your return. If married filing a
joint return, both you and your spouse must sign
even if only one had income. The department cannot send a refund check without proper signatures on the return.
Page 10
Page 10
Add lines 32 and 42. This value is automatically calculated and entered
Make your check payable to Arizona Department of Revenue. Write your social security number on the front of your check or money order. B
Attach your check or money order to the front of your return where shown.
NOTE: The department cannot accept checks or money orders in foreign currency. You must make payment in U.S. dollars.
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E$Click to Return to Data Entry A1-E32
PREVIOUS
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E"Click to Return to Data Entry 1-44
B4 Non Arizona municapal interest + B5 Early withdrawal of Arizona Retirement System Contributions + B6 Ordinary income portion of lump sum distributions excuded on + B7 Other additions to income
)A4C09 Interest on US Savings Bonds [or] Treasury BillsB
If (Filing Status="Married filing joint return",4000,If (Filing Status="Head of household",4000,If (Filing Status="Married filing separately",2000,If (Filing Status="Single",2000,""))))
F01A First NB
F01B MIB
F01C Last NB
Your Social Security #B
First NB
Last NB
Your Social Security #B
DETERMINE ADDITIONS TO INCOME
AOIt will be easier if you now complete Parts B, C and D on
page 2 of the return.
E(Line B4 - Non-Arizona Municipal Interest
AuEnter any interest income from non-Arizona municipal
bonds that you did not include as income on your federal
return.
E]Line B5 - Early Withdrawal of Arizona, County, City or School Retirement System Contributionsns
Married filing joint return
Sample A. & spouse. Record
0.044
0.044
987 65 4321
10000
20000
20000
315.130000000000001
5315.13
6.6578
12306.6578
664.9070568
36692.13
2201.5278
798.4722
608.4722
608.4722
608.4722
608.4722
10000
20000
11706.6578
1706.6578
PRINT CITY STATE ZIP
PRINT DEMOCRATIC
PRINT FARMER {OR} FISHERMAN
PRINT FORM 221
PRINT FULL NAME
PRINT GREEN
PRINT ITEMIZED
PRINT LIBERTARIAN
PRINT NEW ALLIANCE
PRINT REPUBLICAN
PRINT SPOUSE N
PRINT SPOUSE SS# FILE JOINTLY
} PRINT SPOUSE SS# FILE SEPARATELY
PRINT STANDARD
PRINT YOUR SS#
RATE X
RATE Y
RATE X
RATE Y
oATE X
RATE Y
oTE X
RATE Y
RATE Y
oEVENTION FUND CONTRIBUTION
T VOLUNTARY POLITICAL CONTRIBUTION
F22 Add lines 20 [and] 21B
A/F21 Personal Exemptions + F20 Deduction amount
F23 Arizona Taxable incomeB
If (F19 Arizona adjusted gross income - F22 Add lines 20 [and] 21>0,F19 Arizona adjusted gross income - F22 Add lines 20 [and] 21,"0")
Y * EXCESS TAX INCOME Y+DOLLAR Y TAX,"DATA NOT ENTERED"))
DATA NOT ENTERED
DATA NOT ENTERED
*A;C10 Exclusion for Fed [or] AZ state [or] local gov pensionsB
+A=C11 AZ state lottery winning included as income on fed returnB
,A?C12 SS [or] Railroad Retirement benefits included on fed form 1B
C13 Other subtractionsB
.A C14 TotalB
C09 Interest on US Savings Bonds [or] Treasury Bills + C10 Exclusion for Fed [or] AZ state [or] local gov pensions + C11 AZ state lottery winning included as income on fed return + C12 SS [or] Railroad Retireme
B;nt benefits included on fed form 1 + C13 Other subtractions
for Fed [or] AZ state [or] local gov pensions + C11 AZ state lottery winning included as income on fed return + C12 SS [or] Railroad RetiremenB:t benefits included on fed form 1 + C13 Other subtractions
If (Filing Status="Married filing joint return",4000,If (Filing Status="Head of household",4000,If (Filing Status="Married filing separately",2000,If (Filing Status="Single",2000,""))))
D15 Total rents paid 1992B
6A&D16 Multiply amount on line D15 by .05B
D15 Total rents paid 1992 * .05
If (Filing Status="Married filing joint return",4000,If (Filing Status="Head of household",4000,If (Filing Status="Married filing separately",2000,If (Filing Status="Single",2000,""))))
Number months rentedB
Results 18DB
If (Number months rented
6,If (40>D16 Multiply amount on line D15 by .05,(Number months rented/12)*D16 Multiply amount on line D15 by .05,40 * (Number months rented/12)),"0")
If (Filing Status="Married filing joint return",4000,If (Filing Status="Head of household",4000,If (Filing Status="Married filing separately",2000,If (Filing Status="Single",2000,""))))
Lowest amount D19B
If (40>D16 Multiply amount on line D15 by .05,If (D16 Multiply amount on line D15 by .05>Results 18D,Results 18D,D16 Multiply amount on line D15 by .05),40)
If (Filing Status="Married filing joint return",4000,If (Filing Status="Head of household",4000,If (Filing Status="Married filing separately",2000,If (Filing Status="Single",2000,""))))
on your Arizona income tax returns.
You did not include these contributions in your
federal adjusted gross income this year.
If you meet all these tests, you must report as
income, those contributions previously deducted
on your prior year Arizona tax returns.
NOTE: You should report any interest earned on
retirement contributions B>while in the system on
your federal return as interest income
A\Line B6 - Ordinary Income Portion of
Lump Sum Distributions Excluded on
Your Federal Return
AdYour vision is 20/200 or poorer with
corrective lenses.
Your field of vision is 20 degrees or less.
Line 10 Box - Dependents
Line 10 Box - Dependents
NOTE: Arizona law is different from federal law. A
divorced parent must furnish over one-half of a
dependent's support to claim a dependent as an exemption. A divorced parent cannot claim a dependent withoutB
meeting the support test.
A3 DEPENDENT
X!B4 NON ARIZONA MUNICAPAL INTEREST
y?B6 ORDINARY INCOME PORTION OF LUMP SUM DISTRIBUTIONS EXCUDED ON
N,D16 ENTER YOUR FEDERAL ADJUSTED GROSS INCOME
L<D22 TOTAL GAMBLING WINNINGS IN FEDERAL ADJUSTED GROSS INCOME
D28 LINES D26 PLUS D27
LUS D27
CONTRIBUTION
NUMBER MONTHS RENTED
PRINT ATTACH FORM 221
SINGLE
YOUR SOCIAL SECURITY #
9A:E32 Last name in prior year if different from current yearB
:A#F18 Total Subtractions [14 thru 17]B
A[F14 Exception age 65 [or] over + F15 Exemption Blind + F16 Exemption Dependents + C14 Total
;A!F19 Arizona adjusted gross incomeB
A8F13 Arizona income - F18 Total Subtractions [14 thru 17]
AtIf (F26 Balance of tax > F31 Total payments [or] credits,F26 Balance of tax - F31 Total payments [or] credits,"0")
F36 VOLUNTARY NEIGHBORSB
LUNTARY NEIGHBORSB
Balance of tax - F31 Total payments [or] credits,"0")
F36 VOLUNTARY NEIGHBORSB
A F33 - F34
ne 33 to be applied to 1993 estimated tax
rried filing joint return
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A3 DEPENDENT
A3 TOTAL NO. DEPENDENTS
ADDITIONAL TAX INCOME Y
ADDITIONAL TAX INCOME Y
MATED TAX
AMOUNT OWED
\ TAX
AMOUNT OWED
\ 1993 ESTIMATED TAX
AMOUNT OWED
\ 1993 ESTIMATED TAX
AMOUNT OWED
\TED TAX
AMOUNT OWED
\\ATED TAX PAYMENTS FOR 1992
ARIZONA INCOME
'ARIZONA INCOME TAX WITHHELD DURING 1992
ARIZONA TAXABLE INCOME
A!B4 NON ARIZONA MUNICAPAL INTEREST
$>B5 EARLY WITHDRAWAL OF ARIZONA RETIREMENT SYSTEM CONTRIBUTIONS
owner after seeing how easy it is to figure your AZ state taxes with this Template. If you support this Shareware I will update it each year with the various changes that our local government enacts. FurthermorK
e if there is sufficient support I will develop a stand alone program similar to MacInTax
at the same price ($12.00) for the yearly upgrade.
eported bugs fixes.
Please register this Shareware wit
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SA+F37 Voluntary Arizona wildlife contributionB
TA6F38 Voluntary Child Abuse Prevention Fund contributionB
UA0F39 Voluntary Special Olympics Fund contributionB
VA$F40 Voluntary Political contributiontributionympics Fund contributionB
A5City Town Post office & ", " & State & " " & Zip Code
A2D16 Enter your federal adjusted gross income * .06
A#D18 Subtract line D17 from line D15B
ReadMe 1st
140 Data Entry 1-45B
ment. Write to: Arizona Department of Revenue, 1600 West Monroe, Phoenix, Arizona 85007. Attention: Refund Desk. Include your social security number in your correspondence.
Line 44 - Amount Owed
F40aB
A9None
Democratic
Green
Libertarian
New Alliance
Republican
F41A Attach Arizona Form 221B
A0Form 221 attached
Farmer or Fisherman
Annualized
YA+F41 estimated payment penalty with interestB
ZA F42 TotalB
F41 estimated payment penalty with interest + F37 Voluntary Arizona wildlife contribution + F38 Voluntary Child Abuse Prevention Fund contribution + F39 Voluntary Special Olympics Fund contribution + F40 Volunt
ANMarried filing joint return
Head of household
Married filing separately
Single
A3 DependentB
SpouseB
F08 Exemptions 65 [or] overB
F43 RefundB
AXIf (F35 BALANCE OF OVERPAYMENT - F42 Total>0,F35 BALANCE OF OVERPAYMENT - F42 Total,"0")
F44 Amount OwedB
A:If (F42 Total + F32 Tax Due>0,F42 Total + F32 Tax Due,"0")
no net operating loss carryback provisions for years prior to 1990. Net operating losses incurred in those years must have been carried forward. Therefore, even though you have not completely used all of the FEArizona net operating loss carryforward, you cannot deduct this loss.
A7F. Items Previously Deducted For
Arizona Purposes
Arizona statutes prohibit a taxpayer from
deducting items more than once. However, under the operation of Arizona's former law, you could deduct certain items in greater amounts for Arizona purposes than fedeB
ral purposes. Investment interest and passive activity losses were such items. In some cases, you could have deducted such amounts in their entirely on the Arizona return. For federal purposes, the deduction
LQ IW Print 140 SH 1B
pendent nameN Spouses NQ
Dependend 1
Dependend 2
ReadMe 1stB
A1ADependents AZ Residents 65
A1BDependents AZ Residents 65
998 5001K
998 7709L
Single\
36692.13^
36692.13{
36692.1313
A_If Married filing separately, Include Spouses name, MI & SS#, in their respective boxes above.
23 Arizona Taxable income
24 Compute tax from table
E325 Total credits from schedule CR [or] schedule CRH
26 Balance of tax
26 Balance of tax
separate Arizona returns if your spouse is an Arizona nonresident. Your Arizona return must reflect one-half of the community income from all sources plus any separate income. If your spouse is a resident of Ela community property state, community income includes one-half of community income derived from that state..
A<D21 Wagering losses included on federal form 1040 schedule AB
A<D22 Total gambling winnings in federal adjusted gross incomeB
A*D23 Authorized Arizona lottery subtractionB
A9D24 Maximun allowable gambling loss Ded. D22 SubtractD23B
AiD22 Total gambling winnings in federal adjusted gross income - D23 Authorized Arizona lottery subtraction
A/D25 D 21 Subtract line D 24 Result greater zeroB
ReadMe 1st
If (D21 Wagering losses included on federal form 1040 schedule A-D24 Maximun allowable gambling loss Ded. D22 SubtractD23>0,D21 Wagering losses included on federal form 1040 schedule A-D24 Maximun allowable gaB&mbling loss Ded. D22 SubtractD23,"0")
A$D26 Total federal itemized deductinsB
D27 is D20 valueB
A#D20 Subtract line D19 from line D18
D28 lines D26 plus D27B
ReadMe 1st
BHary Political contribution + F41 estimated payment penalty with interest
F03A CITY TOWN POST OFFICE
F21 PERSONAL EXEMPTIONS
+F29 AMOUNT PAID WITH 1992 EXTENSION REQUEST
0F39 VOLUNTARY SPECIAL OLYMPICS FUND CONTRIBUTION
NUMBER MONTHS RENTED
PRINT CITY STATE ZIP
SINGLE
YOUR SOCIAL SECURITY #
+F29 AMOUNT PAID WITH 1992 EXTENSION REQUEST
F30 PROPERTY TAX CREDIT
F30 PROPERTY TAX CREDITS
F31 TOTAL PAYMENTS [OR] CREDITS
F32 TAX DUE
F35 BALANCE OF OVERPAYMENT
F36 VOLUNTARY NEIGHBORS
R+F37 VOLUNTARY ARIZONA WILDLIFE CONTRIBUTION
S6F38 VOLUNTARY CHILD ABUSE PREVENTION FUND CONTRIBUTION
X F42 TOTAL
FEDERAL ADJUSTED GROSS INCOME
FILING STATUS
HEAD OF HOUSE HOLD
HOME PHONE
MARRIED FILING JOINT
MARRIED FILING SEPARATELY
A&43 Refund. Auto Calculation and entry.
A+44 Amount Owed. Auto Calculation and entry.
>on amount if Itemized
E630 Property Tax Credits Enter amount from from 140PTC
From Data Entry [B8]
A7D26 Total federal itemized deductins + D27 is D20 value
D29 is same value as D25B
A/D25 D 21 Subtract line D 24 Result greater zero
A=D30 Allowable Arizona itemized deductions [line D28 less D29]B
A1D28 lines D26 plus D27 - D29 is same value as D25
DOLLAR X TAX INCOMEB
AZ 92 Tax Schedules X & Y
DOLLAR Y TAX INCOMEB
adMe 1st
F27 Arizona income tax withheld during 1992 + F28 Arizona estmated tax payments for 1992 + F29 Amount paid with 1992 extension request
D28 LINES D26 PLUS D27
D29 IS SAME VALUE AS D25
=D30 ALLOWABLE ARIZONA ITEMIZED DEDUCTIONS [LINE D28 LESS D29]
DAYTIME PHONE
DOLLAR X TAX
DOLLAR X TAX INCOME
DOLLAR Y TAX
DOLLAR Y TAX INCOME
:E32 LAST NAME IN PRIOR YEAR IF DIFFERENT FROM CURRENT YEAR
EXCESS TAX INCOME X
EXCESS TAX INCOME Y
F01A FIRST N
F01B MI
F01C LAST N
F02 ADDRESS
You may have already deducted the net operating loss included on your federal return on a prior year Arizona return. If you have, you must add that amount to your Arizona gross income. Enter on line B7 the neB
t operating loss amount included in your federal adjusted gross income previously deducted for Arizona purposes.
An individual cannot specifically subtract a net operating loss on the Arizona return. It is po
Other special adjustments may be necessary for depreciation or amortization of pollution control devices, child care facilities or other items. Call one of the Taxpayer Information and Assistance numbers listeBJd on page 1 of the instructions for more information on these adjustments.
Page 4
E$Click to Return to Data Entry A1-E32
Click to Return to Data Entry A1-E32
A1-E32
B2.13
h the Registration Document. I will then send you a copy of the Shareware with the minor restrictions removed and two copies of the AZ 140 form to print your taxes on. Note: with the unrestricted version you caG
n also simply copy the standard AZ Tax form and print it on your printer with a little tweaking of the print Header and position of the data on the Print. I will also add your name and address to my data base f
36692.1313
Information
As a registered customer, you are entitled to help. If you have technical questions or encounter a problem operating your software, you can contact me at:
CompuServe ............. 76116,1541
America OnLiB
ne ......... DAVID149
AMUG Prefered ..........David Ripley
In addition you may also write to:
David C. Ripley
P. O. Box 5321
Scottsdale, AZ 85258
Below is a list of all minor restrictions, currently foun
or updates to this years "AZ Tax Forms 92" Shareware and 1993's upgrade which I will be offering for $12.00.
If you do not wish to send me the $18.00 registration fee and you use this template to compute yourI
taxes and then transfer the results to the AZ 140 form please send me $5.00 which I will credit you towards purchasing the unrestricted version later. I hope that you will later decide to become a registered
8o 2.0
are Registered trademarks of Claris Corporation.
Help Info 1B
14 Exception age 65 [or] over
15 Exemption Blind
16 Exemption Dependents
12 Additions to Income
E+17 Other subtractions from income C14 Total
E"18 Total Subtractions [14 thru 17]
E 19 Arizona adjusted gross income
20 S Deductions Select Button
SampleB
RecordD
123-45-6789E
987-65-4321F
1234 Main St G
AnyTownH
85654J
602 123 4567K
987 6543L
Head of householdM
your DependantN
spouseQ
first child Son
second child Daughter
third child Stepchild
forth chiled adopted chileU
123-22-3455
123-34-5678
123-34-8765
123-34-543223-34-5432
46692.13^
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1750`
8400d
10826{
36515.13|
20 S~
11200
25315.13
B 993.86572
Address
City/Town/ PO Box
State
Zip Code
Home phone
Daytime phone
Filing Status
8 Exemptions 65 [or] over
9 Blind
10 Dependents
E%Enter Number on 140 Data Entry A1-E32
E 11 Federal adjusted gross income
13 Arizona income
E;41 Estimated Payment Penalty and interest. See Instructions
AA42 Total of lines 36,37,38,39, and 40 Auto Calculation and entry.
E!20 I Deduction amount if Itemized
E630 Property Tax Credits Enter amount from from 140PTC
From Data Entry [B8]
m Data Entry [B8]
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E#Line B7 - Other Additions to Income
Use line B7 if any of the special circumstances
below applies. Attach your own schedule to the
back of your return explaining any amounts
entered here.
You may either add or subtract items A through C below (B
line B7 or C13, respectively) depending on your situation.
A. Pension Adjustments
Use this adjustment if both of the following apply.
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You must account for community deductions and credits on the same basis as community income. Both filers must either itemize or not itemize. One may not claim a standard deduction while the other itemized dedC
uctions. if you and your spouse support a dependent child from community income, either you or your spouse may claim the dependent. Both of you cannot claim the same dependent on both returns.
You must file
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AaThis value is automatically calculated and entered from lines C9 thru C13, page 2 on your return.
E$Click to Return to Data Entry A1-E32
PREVIOUS
Print
E"Click to Return to Data Entry 1-44
PREVIOUS
Print
PREVIOUS
Print
E,D16 Enter your federal adjusted gross income
E)D17 Multiply the amount on line D16 By 6%
E#D18 Subtract line D17 from line D15
PREVIOUS
Print
140 Data Entry A1-E32B
A&32 Tax Due. Auto Calculation and entry
RATE X
DOLLAR X
DOLLAR Y
AONOTE CLICK ON ANY LINE ITEM TEXT TO GO TO HELP INFORMATION (EXAMPLE First N)
LQ IW Print 140 SH 2B
Click Radio Button 1 in line 8 if you or your spouse were 65 or older in 1992. Click 2 if you and your spouse were 65 or older in 1992, if N/A Click the 0 radio Button
ADLINES 1,2 and 3- ENTER YOUR NAME,
ADDRESS AND SOCIAL SECURITY NUMBER
Use the pre-addressed label ONLY if all the information
is correct.
If you do not have a correct pre-addressed label, print or type your name, address and social security number in the space provided. If you
are married filing a joint return, give social security numbers for both you and your spouse in the order that you show your first names. If you and your spouse have different last names, separate them with anC
"and" and put them in the same order as your first names and social security numbers.
NOTE: The department issues refunds under both first name initials and first last name listed on the return.
Use your cu
The filing status used on your federal return may be different from that used on your Arizona return. Use this section to determine your correct filing status and check the appropriate box (4 through 7) on theB
front of Form 140.
E*Line 4 Box - Married Filing a Joint Return
You may use this filing status if you were married as of December 31, 1992, whether or not you were living with your spouse.
NOTE: As an Arizona resident, you may not file a joint Arizona income tax return if
E(Line 5 Box - Unmarried Head of Household
EFYou may use this filing status if you meet all of the following tests:
rt. This is different from the Internal Revenue Service's treatment.
You have a qualified dependent you are entitled to claim as an exception. See line 10 Box instructions to find a list of those dependents C
who qualify.
NOTE: You cannot use this filing status when you cannot claim the dependent as an exemption. This is different from the Internal Revenue Service's treatment.
Both of the following conditions muD
st apply for your taxable year.
E+Your spouse is a resident of another state.
You were unmarried on December
31,1992; that is, you were either single, divorced or legally separated.
NOTE: You cannot file "unmarried head of household" if you are an abandoned spouse or married living apa
Help Info 4B
If you qualify for unmarried head of household status, check the line 5 box. Enter your dependent's name in the space provided.
E&Line 6 Box - Married Filing Separately
ried Filing Separately
Use this filing status if married as of December
31, 1992 and filing a separate Arizona return.
Arizona is a community property state. Separate Arizona income tax returns must reflect one-half of the communiB
ty income from all sources plus any separate income.
You must determine the status of the property generating the income to determine which income is community and which is separate. Generally, community prop
Print
Page 1
E$Click to Return to Data Entry A1-E32
Print
Info
Print
Info
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If your spouse is a nonresident alien or a resident of another state, you must file married filing separately. For Arizona purposes, you and your spouse have a different residency status and are subject to difB
ferent Arizona tax statutes.
EiYour spouse is a nonresident alien (that is, a spouse who is a citizen of and living in another country).
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Help Info 9B
You paid tax to Arizona and another state on the same
income.
You have a carryover credit for a solar energy device installed in prior year.
Your business at a site located in an Arizona enterprise zone had nB|et increases in employment of qualified employees.
You are an employer who incurred qualifying dependent day care expenses.
The United States Government Service Retirement
and Disability Fund.
The United States Foreign Service Retirement and Disability System
Retired or retainer pay of the uniformed services of the United States
Any other retirement system or plan established by federal law
The Arizona State Retirement System
The Arizona State Retirement Plan
The Corrections Officer Retirement Plan
The Public Safety Personnel RetirC
ement System
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Use this filing status if unmarried or legally separated
as of December 31, 1992 and you cannot use head of
household. Legally separated means under a decree of divorce or of separate maintenance.
TOTALING YOUR EXEMPTIONS
Line 8 Box - Age 65 and Over
lick Radio Button 1 if you or your spouse were 65 or older in 1992. Click 2 if you and your spouse were 65 or older in 1992 if N/A Click the 0 radio Button
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Arizona taxed your pension for years before
1979.
You did not include these contributions in your federal adjusted gross income this year.
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Tax Tip: Providing support to any Arizona
resident age 65 or over might enable you to claim
a dependent exemption for that individual. See instructions for line A2 below.
Before totaling your dependent exempB9tions, you must complete Part A on page 2 of your return.
E#Line A1 - Dependents Related to You
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cousins, foster children
yourself, spouse
citizens of any country other than
Canada and Mexico who do not live in
the U.S.
roommate, non-relatives
A8NOTE: See exception for non-relatives on
line A2 below.
Support includes:
E$Click to Return to Data Entry A1-E32
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E"Click to Return to Data Entry 1-44
E6Click Radio Button for selection of line 4, 5, 6 or 7
f another state, you must file married filing separately. For Arizona purposes, you and your spouse have a different residency status and are subject to difB
de. However, Arizona allows a larger deduction for medical and dental expenses than is allowed for federal purposes. In addition, since Arizona allows a subtraction for Arizona lottery winnings, you may also C
have to adjust any gambling loss deduction so that this deduction does not exceed the amount of gambling winnings included in your Arizona income. Therefore, only complete Part D if you are itemizing deductionD
s and:
140 Data Entry 1-44
140 Data Entry A1-E32
LQ IW Print 140 SH 1
LQ IW Print 140 SH 2
LW Print 140 SH 1
LW Print 140 SH 2
Help Info 1
Help Info 2
Help Info 3
Help Info 4
Help Info 5
Help Info 6
Help Info 7
Help Info 8
Help Info 9
Help Info 10@
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See the instructions for Schedule CR. If you are claiming
commercial credits, use Schedule CRH. Call Forms Unit (602) 542-4260 or toll-free within Arizona 1-800-352-4090.
Enter the amount from Schedule CR, lB
ine 13, and/or the amount from Schedule CRH, line 14, on form 140, line 25
Attach Schedule CR and/or CRH, along with any supporting documents, to your return.
return.
The credits on line 25 cannot reduce your
Help Info 7B
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Claiming a deduction for medical and dental
expenses, or
Claiming a deduction for gambling losses and you had Arizona lottery winnings for which you are claiming a subtraction on line C11 of Form 140.
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TOTALING PAYMENTS
E%Line 27 - Arizona Income Tax Withheld
TOTALING PAYMENTS
E%Line 27 - Arizona Income Tax Withheld
E'B. Income Tax Refunds from Other States
E^You may subtract income tax refunds received from other states if both of the following apply.
You reported the refund as income on your federal
return.
You did not deduct the taxes paid to the other state as an itemized deduction on a prior year Arizona return.
emized deduction on a prior year Arizona return.
on line C13 the amounts from federal Form 1041, Schedule K-1, included in your federal adjusted gross income.
If making an entry here, you must also make an entry on line B7, Additions to Income. Add the eC
state or trust income shown on Arizona Form 141, Schedule K-1, to your Arizona income.
F. Combat Pay
Members of the U.S. armed forces receiving combat pay may subtract combat pay included in their 1992 federaD
l adjust gross income.
E$D. Certain Wages of Native Americans
Enrolled members of Native American tribes may subtract wages earned while living and working on their tribe's reservation. The federal government must recognize these tribes.
E. Estate or Trust Income
Enter
E$D. Certain Wages of Native Americans
A>C. Previously Reported Gain on Decedent's
Installment Sale
Prior Arizona law required acceleration of any unrecognized installment sale gain upon the death of a taxpayer. However, this acceleration could have been avoided by the posting of a bond. If acceleration was
H. Other Adjustments
Other special adjustments may be necessary for depreciation or amortization of pollution control devices, child care facilities or other items. Call one of the Taxpayer Information and ABassistance numbers listed on page 1 of the instructions for more information on these adjustments.
Line C14 - Total Subtractions
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Help Info 8B
Line 25a - Credit Type
If you entered an amount on line 25, check the credit
type box or boxes. If taxes paid to other states or countries, check box 1; if solar energy, check box 2; if enterprise zone, check box 3; if dependent dayB
care, check box 4.
Line 26 - Balance of Tax
APSubtract line 25 from line 24 This value is automatically calculated and entered
Enter on line D15, the total of your medical and dental expenses after you reduce these expenses by any payments received from insurance or other sources. The medical and dental expenses for Arizona purposes aB
re the same as for federal purposes. The Arizona medical expense deduction should not be reduced by the amount of the health insurance credit claimed on federal Schedule EIC.
Complete line D19 as instructed o as instructed o
der the Internal Revenue Code except Arizona allows a greater medical deduction.
To itemize deductions on your Arizona return, you must first complete a federal Form 1040, Schedule A. if you are not deductingD
medical and dental expenses or gambling losses, you do not need to complete Part D. In this case, enter the amount from federal Form 1040, Schedule A, on Arizona Form 140, line 20 I. If you deduct medical ex
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E$Click to Return to Data Entry A1-E32
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E"Click to Return to Data Entry 1-44
Line 13
Arizona Inome e
Automatic Calulation
Sum lines 11 and 12
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E(Line 17 - Other Subtractions From Income
AaThis value is automatically calculated and entered from lines C9 thru C13, page 2 on your return.
Standard Deduction Chart
Page 7
Standard Deduction Chart
Page 7
Page 7
AcIf your filing status is
Single
Married filing separately
Married filing jointly
Head of household
Your standard
deduction is:
$3,500
$3,500
$7,000
$7,000
Lines D15 through D20 (Cont.)
E#Line 12 - Total Additions to Income
E_This value is automatically calculated and entered from lines B4 thru B7, page 2 of your return
penses or gambling losses, you must complete Part D of the return to adjust your itemized deductions to reflect the Arizona limitations. Complete part D after you have completed federal Form 1040 Schedule A.
YOUR STANDARD DEDUCTION
If you chose the standard deduction (S 20 check box) the standard deductions shown in the chart below are automaticaly entered into line 20 S.
uctions that are allowable un
ome is your Arizona gross income.
NOTE: Even if not filing a federal return, you must complete a 1992 federal return to determine your federal adjusted gross income.
ALERT: If your Arizona gross income is gC
reater than $75,000 you may need to file estimated payments. See "Do You Need To Make Estimated Payments" instruction on page 2.
FIGURING YOUR TAX
E&Line 20 - Itemized/Standard Deductions
You must decide whether to take the standard
deduction or to itemize your deductions. Your Arizona income tax will be less if you take the larger of your standard deduction or your itemized deduction. You mayB
itemize deductions on your Arizona return even if you do not itemize deductions on your federal return. The itemized deductions allowed for Arizona purposes are those itemized deductions that are allowable un
Lines D26 through D30
ApComplete line D26 as instructed on the return, Part D. D25 through D30 are automatically calculated and entered
Lines D26 through D30
ApComplete line D26 as instructed on the
return, Part D. D25 through D30 are automatically calculated and entered
Page 8
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E$Click to Return to Data Entry A1-E32
EkNOTE: The credits on line 25 cannot reduce your tax below zero. These credits are not refundable credits.x below zero. These credits are not refundable credits.le credits.
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erty is property owned in common by a husband and wife each having one-half interest by reason of their martial status. Generally, earnings, including wages, derived from a community property state, are communD
ity income.
You maintained as your home a house-
hold which was the dependent's main
home.
You furnished over one-half of the cost
of maintaining that household.
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140 Data Entry 1-44B
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Enter the Arizona income tax withheld shown on the
Form(s) W-2 from your employer. Attach the
Form(s) W-2 to the back of your return.
NOTE: You should receive your Form(s) W-2 no later than January 31. If yBYou did not receive a Form W-2 or you think your Form W-2 is wrong, contact your employer.
AVLine 28 - Arizona Estimated Tax Payments
for 1992 and Amount Applied From 1991
Return.
ssible that for federal purposes, you carried back a net operating loss and absorbed that loss in years before 1990. If the net operating loss was not completely used in the carry back years, any loss will theD
n be carried forward on the federal return. To the extent that you use the federal carryforward on your 1992 federal return, Arizona will recognize it on the Arizona return. For Arizona purposes, Arizona had
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E"Click to Return to Data Entry 1-44
E:E32 Last name in prior year if different from current year
E!D15 Medical [and] Dental Expenses
AFD17 Multiply the amount on line D16 By 6%. Auto Calculation and entry.
C13 Other subtractions
A3C14 Total Subtractions. Auto Calculation and entry.
16 Multiply amount on line D15 by .05
D18 Number months rented
D18 Number months rented
D18 Number months rented
D18 Number months rented
B7 Other additions to income
A%B8 Total. Auto Calculation and entry.
E;C10 Exclusion for Fed [or] AZ state [or] local gov pensions
E=C11 AZ state lottery winning included as income on fed return
Soc Sec No.
E#Dependents AZ Residents 65 and over
Soc Sec No.
E&A3 Total No. Dependents from A1 and A2
E#Dependents AZ Residents 65 and over
Soc Sec No.
E!B4 Non Arizona municapal interest
E>B5 Early withdrawal of Arizona Retirement System Contributions
E?B6 Ordinary income portion of lump sum distributions excuded on
Dependents1 thru 5
Soc Sec No.
Dependents 6 thru 10
Dependents1thru5
Soc Sec No.
Dependents6thru10
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LW Print 140 SH 1B
D|rn.
If you itemize deductions, you must account for community deductions and credits on the same basis as community income.
C. Partnership Income
Use this adjustment if your Arizona Form 165 Schedule
K-1 shows a difference between federal and state
distributable income.
If the difference reported on your Arizona Form 165 Schedule K-1 is a positive numbe
Arizona returns will begin with the federal adjusted gross income reported on those federal returns.
If you file a joint federal return and separate Arizona returns, you must adjust your Arizona return. Each C
Arizona return must reflect one-half of the community income from all sources plus any separate income.
If you make an adjustment here, you must attach a schedule showing your calculations to your Arizona retu
E+B. Married Persons Filing Separate Returns
If you file separate returns for both federal and Arizona
purposes, you will not have an adjustment here. Separate federal returns should already reflect Arizona's community property provisions. The separate adjustment here. Separate federal returns should already reflect Arizona's community property provisions. The separate
Enter on line B7 the amount from Arizona Form 141
Schedule K-1, line 3. For Arizona purposes, this is your share of the distributive income.
If you make an entry here, you must also make an entry on line C13B
, Other Subtractions. Subtract trust or estate income shown on your federal Form 1041, Schedule K-1, included in your federal adjusted gross income
r, enter that difference as an addition. Enter the addition on line B7.
If the difference reported on your Arizona Form 165 Schedule K-1 is a negative number, enter that difference as a subtraction. Enter thC
e subtraction on line C13.
D. Estate or Trust Income
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E$Click to Return to Data Entry A1-E32
PREVIOUS
The Elected Official's Retirement Plan
A retirement plan established for employees
of a county, city or town in Arizona
The optional retirement program established by the Arizona Board of Regents under ArizonB
a Revised Statues
Use line C13 if any of the following special circum- stances apply. To the back of your return, attach your own schedule explaining any amounts entered here.
E|If you were an Arizona resident before December 31, 1975, and one of the following applies, you may have a subtraction here.
me, subtract this amount from Arizona income.
Enter the Railroad Retirement benefits included on line 17b of your federal return. You may also enter the social security benefits included on line 21b of your fC
ederal return.
E)Line C13 - Other Subtractions From Income
ACLine C12 - Social Security Benefits or
Railroad Retirement Benefits
Tax Tip: Arizona, unlike the federal government,
does not tax any social security or Railroad
Retirement benefits. If you included social security or Railroad Retirement amounts on your federal return as inco
Winning your Arizona lottery prize before March 22, 1983, you may subtract all winnings related to that prize received in 1992. Winning your Arizona lottery prize after March 21, 1983, you may subtract up to $B
5,000 for winnings received in 1992.
NOTE: If you subtract Arizona lottery winnings here, you may have to adjust the amount of gambling losses claimed as an itemized deduction.
EeNOTE: Public retirement pensions from states other than Arizona do not qualify for this subtraction.
E#Line C11 - Arizona Lottery Winnings
You are receiving distributions from your IRA account to which you were contributing before December 31, 1975.
You are receiving distributions from your self employment qualified retirement plan to which you wB*ere contributing before December 31, 1975.
A-Distribution From Certain Retirement
Accounts
Print
Line B8 - Total Additions
A`Add lines B4 through B7. Enter the total on line B8 and
on line 12 on the front of your return.
E$DETERMINING SUBTRACTIONS FROM INCOME
E&Line C9 - Interest on U.S. Obligations
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E%ALLOWABLE ARIZONA ITEMIZED DEDUCTIONS
Prior to completing Part D, you must complete a
federal Form 1040 Schedule A.
The itemized deductions allowed for Arizona purposes are those itemized deductions that are allowable under the Internal Revenue Co
If item 1 or 2 above applies to you, complete a
federal Form 1040 Schedule A and then complete the Part D as instructed below.
If item 1 or 2 above does not apply to you, complete a federal Schedule A and enteB]r the amount from line 26 federal Form 1040 Schedule A on Form 140 line 20 and check box 20I.
Subtract line 34 from line 33 (this value is automatically calculated and entered ) to determine your overpayment balance before voluntary contributions and any estimated payment penalty.
MAKING VOLUNTARY CONTRIBUTIONS
E0Line 34 - Amount of line 33 to Apply to 1993 Tax
EaIf you want all or part of your refund applied to next year's estimated taxes, enter that amount.
E Line 35 - Balance of Overpayment
AaIf you want all or part of your refund applied to
next year's estimated taxes, enter that amount.
E Line 35 - Balance of Overpayment
E$FIGURING YOUR OVERPAYMENT OR TAX DUE
Line 32 - Tax Due
AgIf line 26 is more than line 31, you have a tax due. This value is automatically calculated and entered
Line 33 - Overpayment
ArIf line 31 is more than line 26, subtract line 26 from line 31. This value is automatically calculated and entered
If you meet all four of the above tests, complete Form
140PTC to determine your credit. Enter on line 30 the
amount from Form 140PTC, line 15.
Public Assistance
Railroad Retirement benefits
All types of social security payments
Benefits received under the Arizona Unemployment benefit laws
Veteran's disability pensions
Payments received as WorkersB
' Compensation or "loss of time" insurance benefits
Gifts from non-governmental sources
Surplus food or other relief in kind, supplied by a governmental agency.
Property tax credits from Arizona
Line 37 - Arizona Wildlife
Contributions go to Arizona's Game, Nongame, Fish and Endangered Species Fund. This fund helps protect and converse over 1,000 nongame species.
Contributions go to Arizona's Game, Nongame, Fish
and Endangered Species Fund. This fund helps
protect and converse over 1,000 nongame species.
E%Line 36 - Neighbors Helping Neighbors
Contributions go to the Neighbors Helping Neighbors Fund. This fund provides eligible recipients with assistance in paying utility bills, conserving energy and weatherization.n.
ghbors Helping Neighbors
You were either 65 or older in 1992 or receiving
SSI Title 16 income from the Social Security Administration. NOTE: This is not the normal disability social security.
You were an Arizona resident for the fulB
l year in 1992.
You paid property tax on your Arizona home in 1992, You paid rent on taxable property for the entire year or you did a combination of both.
If you lived alone, your income from all sources wa
AKTo claim the property tax credit, you must meet all of the following tests.
must meet all of the following tests.
E!Line 40 - Political Contributions
E;Contributions go to one of the following political parties.
AfThe Democratic Party
The Green Party
The Libertarian Party
The New Alliance Party
The Republican Party
Use line B6 if you use federal 5 or 10 year
averaging for lump-sum distributions from
your pension or profit-sharing plan.
Arizona law does not provide for 5 or 10 year averaging. Enter the distribution amouB
nts treated as ordinary income on your federal return. If you choose to treat the capital gain portion of the distribution as ordinary income, you must also include that amount.
Line 6 (Cont.)
Generally, separate property is property owned by a married person in his or her own right during marriage.
Check the line 6 box and enter your spouse's name and
social security number in the space provided.
er your spouse's name and
social security number in the space provided.
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Line 9 Box - Blind
Click Radio Button 1 in line 9 if you or your spouse are totally or legally blind. Click 2 if both you and
your spouse are totally or legally blind, if N/A Click the 0 radio Button. To qualify as legally bliBGnd, you must attach a physician's letter stating one of the following.
. To qualify as legally blind, you must attach a physician's
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required, your federal adjusted gross income may include installment sale amounts already recognized on a decedent's final Arizona return. If your federal adjusted gross income includes such amounts, you may CBsubtract that portion of the gain included on your federal return.
Subtract interest earned on U.S. Government obligations
such as savings bonds and treasury bills included as income
on your federal return. You must reduce this subtraction by any interest or other related exB
penses incurred to purchase or carry the obligations if you deducted such expenses in arriving at Arizona taxable income.
NOTE: Do not subtract interest earned on FNMA or GNMA bonds, since this interest is taC
xable by Arizona.
AJLine C10 - Exclusion for U.S. Government,
Arizona State or Local Pensions
If you receive federal, Arizona state or local pension
income from any of the sources listed below, subtract
the amount you received or $2,500, whichever is less. Include only the amount you reported as incom
G. Federally Taxable Arizona Municipal
Interest
Enter the amount of any interest income received on
obligations of the State of Arizona, or any political subdivisions of Arizona, that is included in your AB
rizona gross income. do not enter any Arizona municipal interest which is exempt from federal taxation and not included in your federal adjusted gross income
CQs under $3,751. If you lived with others, the household income was under $5,501.
AjWhen adding your income from all sources, do not include any money you received from any of the following:
E0Line 41 - Estimated Payment Penalty and Interest
u may select only one party. If you do not select a political party, the department will return the amount on line 40.
NOTB7E: Do not check a box on line 40A if line 40 is blank.
E0Line 41 - Estimated Payment Penalty and Interest
e on your federal return. If both you and your spouse receive such pension income, each spouse may subtract the amount received or $2,500, whichever is less.
Public pensions from the following sources qualifyC
for this subtraction:
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IE834 Amount of line 33 to be applied to 1993 estimated tax
E:36 Voluntary Neighbors helping Neigbors fund contruibution
E*37 Voluntary Arizona wildlife contribution
E538 Voluntary Child Abuse Prevention Fund contribution
E/39 Voluntary Special Olympics Fund contribution
E#40 Voluntary Political contribution
41a Check appplicable Box(es).able Box(es).
Help Info 10B
Special Help Features
SH 1
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TOTALING YOUR INCOME
E'Line 11 - Federal Adjusted Gross Income
You must complete your federal return before you enter
an amount on line 11. Arizona uses federal adjusted gross income as a starting point to determine Arizona taxable income. Your federal adjusted gross incing point to determine Arizona taxable income. Your federal adjusted gross inc
Lines D21 through D25
Wagering losses can be deducted only to the extent of
wagering gains. If you have reduced the amount of wagering gains included in your Arizona gross income by the subtraction allowed for Arizona lottery winnonly to the extent of
wagering gains. If you have reduced the amount of wagering gains included in your Arizona gross income by the subtraction allowed for Arizona lottery winn
ome shown on Arizona Form 141, Schedule K-1, to your Arizona income.
F. Combat Pay
Members of the U.S. armed forces receiving combat pay may subtract combat pay included in their 1992 federaD
l adjust gross income.
DETERMINING YOUR FILING STATUS
rect and listed in the same order every year if filing jointly.
DETERMINING YOUR FILING STATUS
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Lines D15 through D20
Arizona allows a larger medical deduction than is allowed for federal purposes. For Arizona purposes, you may deduct that part of your medical and dental expenses that is more than 6% of your federal adjusted Bfgross income. Therefore, you should adjust your federal deduction to reflect the Arizona limitations.
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Help Info 5B
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YOUR ITEMIZED DEDUCTION
If you itemize deductions on your Arizona return, check
box 20I and enter the amount of itemized deductions from
federal Form 1040, Schedule A in line D26. then this value is automatically calculated and entereB
d into line 20 from line D30
NOTE: If you itemize, you must attach a copy of the completed federal Form 1040 Schedule A to your Arizona return.
Line 24 - Tax Amount
E2This value is automatically calculated and entered
E/Line 25 - Total Credits from Schedule CR or CRH
EDYou may be able to claim a tax credit if any of the following apply.
Line 21 - Personal Exemptions
enter the amount of itemized deductions from
federal Form 1040, Schedule A or from your return page 2
Part D, line D30.
NOTE: If you itemizeB^, you must attach a copy of the completed
federal Form 1040 Schedule A to your Arizona return.
Line 21 - Personal Exemptions
Your personal exemption depends on your filing status. This value is automatically calculated and entered based on your Filing Status Box selection.
Line 23 - Taxable Income
AgSubtract line 22 from line 19 and enter the results. This value is automatically calculated and entered
E%Line 38 - Child Abuse Prevention Fund
Contributions go to Arizona's Child Abuse Prevention Fund. This fund provides financial assistance to community agencies for child abuse prevention programs.
Line 39 - Special Olympics
EpContributions go to the Special Olympics Fund. This fund helps provide programs of the Arizona Special Olympics.
Print
Page 9
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PREVIOUS
E!Attach Form 140PTC to your return
E)Do you Qualify For a Property Tax Credit?
Print
E"Click to Return to Data Entry 1-44
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E.Use this line if you did one of the following.
Made estimated income tax payments to
Arizona for 1992.
Applied any of your refund from your 1991
Arizona return to 1992 estimated taxes for
Arizona.
A9Enter the total amount paid and/or applied to 1992
taxes.
A1Line 29 - Amount Paid with 1992
Extension Request
AIUse this line to report the payment you sent with
your extension request.
Line 30 - Property Tax Credit
If you qualify to claim a property tax credit (see
below), enter the credit claimed
Tax Tip: To claim a property tax credit, you must file your claim or extension request by April 15, 1993
he return as payable is not required to make estimated payments or complete Form 221. Fiscal year farmer or fisherman filers who file and pay on or before the first day of the third month after the end of a fiD
scal year are also not required to make estimated payments or complete Form 221.
An individual who fails to make the required estimated payments is subject to a 10 percent penalty and interest on any estimated
tax payment which is late or underpaid. Complete and attach Form 221, Underpayment of Estimated Tax by Individuals, to determine if any penalty and interest are due and enter total penalty and interest from FF
orm 221.
1992. An individual who for federal purposes reports as a farmer or fisherman and is a calendar year filer who files the Arizona return by March 1, 1993 and pays in full the amount stated on t
Line 41a -
Box 1 - If you completed and attached Form 221, check
box 1.
Box 2 - If you are an individual who for federal purposes reports as a farmer or fisherman, check box 2.
Box 3 - If you completed the annualized iB)ncome worksheet on Form 221, check box 3.
FIGURING YOUR REFUND OR TAX DUE
Line 43 - Refund
al purposes
reports as a farmer or fisherman, check box 2.
Box 3 - If you completed the annualized iB)ncome worksheet on
Form 221, check box 3.
FIGURING YOUR REFUND OR TAX DUE
Line 43 - Refund
Subtract line 42 from line 35. This value is automatically calculated and entered
If a refund is less than $1 you must attach a written request to your return for the refund.
If you owe money to any state agB
ency and certain federal agencies, your refund may go to pay some of the debt. If so, the department will notify you by letter.
NOTE: If you change your address before your get your refund, notify the depart
E$Click to Return to Data Entry A1-E32
A535 Balance of overpayment. Auto Calculation and entry
Tax Rate Tables X and Y Info
Click Radio Button
Click Radio Button
Click Radio Button
Click Radio Button
COME X
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Subtract interest earned on U.S. Government obligations such as savings bonds and treasury bills included as income on your federal return. You must reduce this subtraction by any interest or other related expB
enses incurred to purchase or carry the obligations if you deducted such expenses in arriving at Arizona taxable income.
NOTE: Do not subtract interest earned on FNMA or GNMA bonds, since this interest is taxC
able by Arizona.
AXYou did not include these contributions in your
federal adjusted gross income this year.
ASYou had previously deducted these contributions
on your Arizona income tax returns.
Print
E"Click to Return to Data Entry 1-44
ings, you may have to adjust your deduction for gambling losses.
Complete lines D21 through D24 as instructed on the return, Part D. D25 is automatically calculated and entered
Print
E"Click to Return to Data Entry 1-44
You can make voluntary contributions to each of the funds shown below. A contribution will reduce or increase the amount due with your return.
NOTE: You cannot change original contributions later on amended B
returns.
An individual who reasonably expected his or her Arizona
gross income to exceed $100,000 in 1992 or whose Arizona gross income in 1991 was greater than $100,000 was required to make Arizona estimated income taxB
payments during 1992. An individual who for federal purposes reports as a farmer or fisherman and is a calendar year filer who files the Arizona return by March 1, 1993 and pays in full the amount stated on t
G. Federally Taxable Arizona Municipal
Interest
Enter the amount of any interest income received on
obligations of the State of Arizona, or any political subdivisions of Arizona, that is included in your AB
rizona gross income. Do not enter any Arizona municipal interest which is exempt from federal taxation and not included in your federal adjusted gross income
mplate
Version 92 -DEC. 1992
All Rights Reserved
SEED INC.
David C. Ripley
P. O. Box 5285
Scottsdale, AZ 85261
MacInTax
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FileMaker Pro 1.0
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odify current layouts.
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are Registered trademarks of Claris Corporation.
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SEED INC.
David C. Ripley
P. O. Box 5285
Scottsdale, AZ 85261
MacInTax
is a Registered trademark of ChipSoft CA Corporation.
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Claris Corporation.
hareware product each year so your support will entitle you to any reported bugs fixes.
Please register this Shareware with
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SURE THE "AZ 92 Tax Schedules X & Y" and the "AZ Tax Forms 92" are in the same folder because the "AZ 92 Tax Schedules X & Y" is a "Lookup" File and will be easily found, if in the same folder.
The followingC
is a list of all minor restrictions, currently found only on the restricted Shareware versions:
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2. Adding new scripts or modify current scripts.
3. Printing
4. The appearance of the Password dialog box at startup.
Pressing the Return Key will allow you to access and work in the AZ Tax Forms 92
Database.
I am asking $18.00 for the unrestricted verE
sion of this Shareware. For those who support this Shareware I plan on updating this Shareware product each year so your support will entitle you to any reported bugs fixes.
Please register this Shareware wit
rd diolog box appears.
A%Click to Go to
Special Help Features
E"Click to Return to Data Entry 1-44
Click to Go To
Help Infor 1
Print
As a registered customer, you are entitled to help. If you have technical questions or encounter a problem operating your software, (but please no tax related questions) you can contact me at:
CompuServe .B
............ 76116,1541
America OnLine ......... DAVID149
AMUG Preferred ..........David Ripley
In addition you may also write to me at the below address:
Copyright
1992 SEED INC.
Arizona 140 Tax Te
F03A CITY TOWN POST OFFICE
F03B STATE
F03C ZIP CODE
F08 EXEMPTIONS 65 [OR] OVER
F09 BLIND
!F11 FEDERAL ADJUSTED GROSS INCOME
F13 ARIZONA INCOME
F14 EXCEPTION AGE 65 [OR] OVER
F15 EXEMPTION BLIND
F16 EXEMPTION DEPENDENTS
!#F18 TOTAL SUBTRACTIONS [14 THRU 17]
:!F19 ARIZONA ADJUSTED GROSS INCOME
F20 DEDUCTION AMOUNT
F20A DEDUCTIONS CHECK BOX
Print Help Info 3
If (D15 Medical [and] Dental Expenses - D17 Multiply the amount on line D16 By 6%>0,D15 Medical [and] Dental Expenses - D17 Multiply the amount on line D16 By 6%,"0")
A<D19 Medical expenses claimed on federal form 1040 Schedule AB
A#D20 Subtract line D19 from line D18B
AbD18 Subtract line D17 from line D15 - D19 Medical expenses claimed on federal form 1040 Schedule A
ReadMe 1st
Print Help Info 4
Spouses N. & MI
RATE Y
RATE X
DOLLAR X TAX
DOLLAR Y TAX
AONOTE CLICK ON ANY LINE ITEM TEXT TO GO TO HELP INFORMATION (EXAMPLE First N)
F24 Compute tax from tableB
If (Table X Y Select="X",RATE X *EXCESS TAX INCOME X+DOLLAR X TAX,If (Table X Y Select="Y",RATE Y * EXCESS TAX INCOME Y+DOLLAR Y TAX,"DATA NOT ENTERED"))
DATA NOT ENTERED
Do not use this adjustment if you reported your pension income as fully taxable on your federal return. Do not use this adjustment if you reported your pension income on your federal return under the "three-year-rule."
Print Help Info 2
Print Help Info 3
Print Help Info 4
Print Help Info 5
Print Help Info 6
Print Help Info 7
Print Help Info 8
Print Help Info 9
Print Help Info 10
Print Help Info 1-10
Special Help FeaturesB
A3 Total No. Dependents
Arizona Taxable income
E!B4 Non Arizona municapal interest
E>B5 Early withdrawal of Arizona Retirement System Contributions
E?B6 Ordinary income portion of lump sum distributions excuded on
B7 Other additions to income
B8 Total
E4C09 Interest on US Savings Bonds [or] Treasury Bills
E;C10 Exclusion for Fed [or] AZ state [or] local gov pensions
E=C11 AZ state lottery winning included as income on fed return
E?C12 SS [or] Railroad Retirement benefits included on fed form 1
C13 Other subtractions
E C14 Total
D15 Total rents paid 1992
E&D16 Multiply amount on line D15 by .05
Daytime phone
Deduction amount if Itemized
DOLLAR X
DOLLAR Y
E:E32 Last name in prior year if different from current year
F01A First N
F01B MI
F01C Last N
F02 Address
F03A City Town Post office
F03B State
F03C Zip Code
F08 Exemptions 65 [or] over
E F09 Blind
F13 Arizona income
F14 Exception age 65 [or] over
F15 Exemption Blind
F16 Exemption Dependents
E#F18 Total Subtractions [14 thru 17]
E!F19 Arizona adjusted gross income
F20 Deduction amount
F20a Deductions CHECK BOX
F21 Personal Exemptions
F22 Add lines 20 [and] 21
F24 Compute tax from table
E4F25 Total credits from schedule CR [or] schedule CRH
F26 Balance of tax
E+F27 Arizona income tax withheld during 1992
E*F28 Arizona estmated tax payments for 1992
E+F29 Amount paid with 1992 extension request
F30 Property Tax Credit
F30 Property tax credits
F31 Total payments [or] credits
F32 Tax Due
F35 BALANCE OF OVERPAYMENT
F36 VOLUNTARY NEIGHBORS
E+F37 Voluntary Arizona wildlife contribution
E6F38 Voluntary Child Abuse Prevention Fund contribution
E0F39 Voluntary Special Olympics Fund contribution
E$F40 Voluntary Political contribution
E+F41 estimated payment penalty with interest
F41A Attach Arizona Form 221
E F42 Total
F43 Refund
F44 Amount Owed
Federal adjusted gross income
Filing Status
Head of house hold
Home phone
Married filing joint
Married filing separately
Number months rented
Print Attach form 221
Print city state zip
Print Democratic
Print Full Name
Print Itemized
Print Property
Print Republican
Print Spouse N
Print spouse SS# File jointly
E Print spouse SS# File separately
Print Standard
Print your SS#
RATE X
RATE Y
Single
Spouse
Spouse's Social Security #
Table X Y Select
and Info 10 Layers.
I have set up print templates for the ImageWriter LQ and the LW ( I use a GCC BLP Elite) the ImageWriter II should also work with the IW LQ templates with a little tweaking of the page setuH
p. Just print on a blank sheet of paper to hold up to a 140 form to check alignment.
I am not sure if the LW template will work without tweaking the page setups on other laser printers. For the laser printer usI-e larger print area and no font substitution.
Special Help Features
To start either select New Record from the Edit menu or overwrite the Data in the Sample Record.
There are special help Buttons on the two Data Entry layer's that will switch you to the appropriate Help Info pB
age that contains the Arizona help information for each line item.
These Buttons are the simply the data line items descriptions, so you only have to click on any item's description to be transferred to the cor
E"Click to Return to Data Entry 1-44
E$Click to Return to Data Entry A1-E32
Click to return to
ReadMe 1st
Print
tton to advance forward or backward through the help menu and/or you can jump back to the data entry layouts via one of the Two Click to Return to Data Entry .
For those registered users you can also print ouF
t any and all of the Help Info pages by just clicking on that page's Print Page Button. you can also print the complete Help Info 1 through 10 by clicking the Print Info 1-10 Button which is located on Info 1
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E"Click to Return to Data Entry 1-44
E6Click Radio Button for selection of line 4, 5, 6 or 7
PREVIOUS
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33ffff
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ntries and presets the result for your review. This gives you the opportunity to vary your data to see what effect it will have on your taxes.
You can also see, at the top of the page, a Previous or Next bu
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ff33ff
ff3333
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rect Help Info layer.
The necessary Data Entry items to be entered are only required in the rectangular boxes on the Data Entry 1-44 and Data Entry A1-E32 layers, the program calculates the remaining requireD
d entries and presets the result for your review. This gives you the opportunity to vary your data to see what effect it will have on your taxes.
You can also see, at the top of the page, a Previous or Next bu
ReadMe 1st Information
This Template is for use with FileMaker Pro
1.0 or 2.0.
Note that if opened and converted by Version 2.0 you will not be able to use the template with Version 1.0. I suggest you make copy or the original.
copy the standard AZ Tax form and print it on your printer with a little tweaking of the print He
<D22 TOTAL GAMBLING WINNINGS IN FEDERAL ADJUSTED GROSS INCOME
*D23 AUTHORIZED ARIZONA LOTTERY SUBTRACTION
8D24 MAXIMUN ALLOWABLE GAMBLING LOSS DED. D22 SUBTRACTD23
/D25 D 21 SUBTRACT LINE D 24 RESULT GREATER ZERO
$D26 TOTAL FEDERAL ITEMIZED DEDUCTINS
D27 IS D20 VALUE
DAYTIME PHONE
DEDUCTION AMOUNT IF ITEMIZED
DOLLAR X
DOLLAR Y
q:E32 LAST NAME IN PRIOR YEAR IF DIFFERENT FROM CURRENT YEAR
F01A FIRST N
F01B MI
F01C LAST N
F02 ADDRESS
Print Help Info 6
Print Help Info 7
Print Help Info 8
Print Help Info 9
Print Help Info 10
Print Help Info 1-10
Print LW Page 1
DOLLAR X TAX INCOME
EXCESS TAX INCOME XB
A0F23 Arizona Taxable income - DOLLAR X TAX INCOME
EXCESS TAX INCOME YB
A0F23 Arizona Taxable income - DOLLAR Y TAX INCOME
Print GreenB
If (F40a="Green","X","")
Green
Print LibertarianB
If (F40a="Libertarian","X","")
Libertarian
Print New AllianceB
If (F40a="New Alliance","X","")
ReadMe 1st
A@D18 Subtract line D17 from line D15. Auto Calculation and entry.
E<D19 Medical expenses claimed on federal form 1040 Schedule A
A@D20 Subtract line D19 from line D18. Auto Calculation and entry.
ross incomes in federal adjusted gross income
E*D23 Authorized Arizona lottery subtraction
AKD24 Maximun allowable gambling loss Ded. D22 Subtract D23 Auto Calculation
AAD26 Total federal itemized deductins. Auto Calculation and entry.
A-D27 is D20 value. Auto Calculation and entry.
me value as D25
E=D30 Allowable Arizona itemized deductions [line D28 less D29]
EHThis value is automatically calculated and entered from lines 11 and 12.
ELThese values are automatically calculated and entered from lines 8, 9 and 10
Lines 14, 15 and 16
Table X Y Select
E!20 I Deduction amount if Itemized
E630 Property Tax Credits Enter amount from from 140PTC
From Data Entry [B8]
E4C09 Interest on US Savings Bonds [or] Treasury Bills
E;C10 Exclusion for Fed [or] AZ state [or] local gov pensions
E=C11 AZ state lottery winning included as income on fed return
E?C12 SS [or] Railroad Retirement benefits included on fed form 1 form 1
E<D21 Wagering losses included on federal form 1040 schedule A
E<D22 Total gambling winnings in federal adjusted gross income
E<D21 Wagering losses included on federal form 1040 schedule A
E<D22 Total gambling winnings in federal adjusted gross income
A4D28 lines D26 plus D27. Auto Calculation and entry.
ions [line D28 less D29]
A5D29 is same value as D25. Auto Calculation and entry.
less D29]
AbD30 Allowable Arizona itemized deductions [line D28 less D29]. Auto
Calculation and entry.
PREVIOUS
Print
Print ReadMe 1st
DOLLAR Y TAX INCOME
EXCESS TAX INCOME X
EXCESS TAX INCOME Y
PREVIOUS
Print
25a Check Credit Type Box{es}
Check the box on line 40a for the political party to which
you wish to contribute. You may select only one party. If you do not select a political party, the department will return the amount on line 40.
NOTB8E: If line 40 is blank the Click the None Radio Buton.
Print Special Help Features
A!F11 Federal adjusted gross income
A)D17 Multiply the amount on line D16 By 6%B
A2D16 Enter your federal adjusted gross income * .06
A#D18 Subtract line D17 from line D15B
AZ 92 Tax Schedules X & Y
Deduction amount
22 Add lines 20 [and] 21
23 Arizona Taxable income
24 Compute tax from table
E325 Total credits from schedule CR [or] schedule CRH
26 Balance of tax
1520.1462056
1520.1462056
0.052
0.044
46692.13
2801.5278
198.4722
8.47219999999999999
8.47219999999999999
8.47219999999999999
8.47219999999999999
25000
20000
11156.6578
16156.6578
ALD25 D 21 Subtract line D 24 Result greater zero. Auto Calculation and entry.
E%D26 Total federal itemized deductins.s. Auto Calculation and entry.
AFD16 Enter your federal adjusted gross income. Auto entry from line 11.
AFD17 Multiply the amount on line D16 By 6%. Auto Calculation and entry.
CWn the return, part D. (D16, D17, D18 and D20 are automatically calculated and entered )
Help Info 2B
Print LW Page 2
Print IW LQ Page 1
Print IW LQ Page 2
Print Data Entry 1-44
Print Data Entry A1-E32
rrent home address since that is where your refund or correspondence will be sent.
Tax Tip: Make sure your social security number is correct and listed in the same order every year if filing jointly.
E: The department issues refunds under both first name initials and first l
X$Jane Doe Mother InlowY
321-43-6789Z
46692.13^
47341.13_
1750`
10500d
12926{
34415.13|
20 S~
11200
23215.13
B 901.46572
New Alliance
F25a Check Credit Type Box{es}B
ABOther States or Countries
Solar
Enterprise Zone
Dependent Day Care
Print Form 221B
A<If (F41A Attach Arizona Form 221="Form 221 attached","X","")
Form 221 attached
Print Farmer {or} FishermanB
A>If (F41A Attach Arizona Form 221="Farmer of Fisherman","X","")
Farmer of Fisherman
Print AnnualizedB
ReadMe 1st
A5If (F41A Attach Arizona Form 221="Annualized","X","")
Annualized
ReadMe 1st
The followingC
is a list of all minor restrictions, currently found only on the restricted Shareware versions:
(.txt)