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Arizona Itemized Deduction Adjustments (Form 140)
Extracted from PDF file 2023-arizona-140-schedule-a.pdf, last modified July 2020Itemized Deduction Adjustments (Form 140)
Arizona Schedule A Itemized Deduction Adjustments 2023 For Full-Year Residents Filing Form 140 Include with your return. Your Name as shown on Form 140 Your Social Security Number Spouse’s Name as shown on Form 140 (if filing joint) Spouse’s Social Security Number To itemize on your Arizona return, you must first complete a federal Schedule A even if you did not itemize on your federal return. Use Form 140 Schedule A to adjust the amount shown on the federal Schedule A. Complete Form 140 Schedule A only if you are making changes to the amount shown on the federal Schedule A. See instructions for details. Adjustment to Medical and Dental Expenses 1 2 3 4 Medical and dental expenses.................................................................................. 1 00 Medical expenses allowed to be taken as a federal itemized deduction................. 2 00 If line 1 is the same as or more than line 2, subtract line 2 from line 1; otherwise, go to line 4..................... 3 If line 2 is more than line 1, subtract line 1 from line 2................................................................................... 4 00 00 Adjustment to Interest Deduction 5 If you received a federal credit for interest paid on mortgage credit certificates (from federal Form 8396), enter the amount of mortgage interest you paid for 2023 that is equal to the amount of your 2023 federal credit................................................................................................................................................... 5 00 Adjustments to Charitable Contributions 00 6 Amount of charitable contributions for which you are claiming a credit under Arizona law............................ 6 Adjustment to State Income Taxes 7 Amount of state income taxes deducted on the federal Schedule A that are for contributions to a charity for which an Arizona credit was received. If your tax deductions were limited on your federal Schedule A complete the worksheet on page 2 to determine the adjustment on this line................................................................ 7 00 Other Adjustments 8 Amount allowed as a federal itemized deduction that relates to income not subject to Arizona tax.............. 8 00 Adjusted Itemized Deductions 9 10 11 12 13 14 Add the amounts on lines 3 and 5........................................................................... 9 Add the amounts on lines 4, 6, 7, and 8.................................................................. 10 Total federal itemized deductions allowed to be taken on federal return................. 11 Enter the amount from line 9 above........................................................................ 12 Add lines 11 and 12................................................................................................. 13 Enter the amount from line 10 above...................................................................... 14 00 00 00 00 00 00 15 Arizona itemized deductions: Subtract line 14 from line 13. Enter the difference here. Also, enter the amount on Form 140, page 2, line 43. If less than zero, enter “0”................................................................. 15 ! IMPORTANT 00 You must include a copy of federal Form 1040, Schedule A with your return if you itemize your deductions. ADOR 10571 (23) Print Form PAGE 1 of 2 Your Name (as shown on page 1) Your Social Security Number 2023 Form 140 Schedule A Adjustment to State Income Taxes Arizona Revised Statutes § 43-1042 was amended to require taxpayers to reduce the amount of itemized deductions for amounts used to claim an Arizona credit even if the amount was deducted on the federal return as state income taxes paid rather than as charitable contributions. If you claimed income taxes on your federal 1040 Schedule A, complete the following worksheet to determine the amount of your adjustment to enter on page 1, line 7. 1A Total state income taxes on the federal Schedule A before applying the federal limitations................................................................................................................. 1A 00 2A Amount included in the line 1A for which you claimed an Arizona credit................. 2A 00 3A Subtract line 2A from line 1A. Enter the difference................................................. 3A 00 4A Limit from federal Schedule A. Enter $10,000 ($5,000 if married filing separate).. 4A 00 5A Enter the smaller of line 3A or 4A............................................................................ 5A 00 6A Enter total state income taxes claimed on federal Schedule A (after limitation)...... 6A 00 7A 00 7A Subtract line 5A from line 6A. This is the amount of your Arizona adjustment. Enter the amount on page 1, line 7......................................................................... ADOR 10571 (23) AZ Schedule A (2023) Print Worksheet PAGE 2 of 2
Arizona Schedule A for Form 140
More about the Arizona 140 Schedule A Individual Income Tax TY 2023
Individual resident taxpayers, filing Form 140, are required to complete this form when electing to take itemized deductions and making adjustments to amounts of certain items reported on the taxpayer's federal Schedule A.
We last updated the Itemized Deduction Adjustments (Form 140) in January 2024, so this is the latest version of 140 Schedule A, fully updated for tax year 2023. You can download or print current or past-year PDFs of 140 Schedule A directly from TaxFormFinder. You can print other Arizona tax forms here.
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| Form Code | Form Name |
|---|---|
| Form 140 | Resident Personal Income Tax Return |
| Form 140 Instructions | Income Tax Instruction Packet |
| Form 140A | Resident Personal Income Tax (Short) Package |
| Form 204 | Application for Filing Extension |
| Form 321 | Credit for Contributions to Qualifying Charitable Organizations |
View all 96 Arizona Income Tax Forms
Form Sources:
Arizona usually releases forms for the current tax year between January and April. We last updated Arizona 140 Schedule A from the Department of Revenue in January 2024.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Arizona 140 Schedule A
We have a total of nine past-year versions of 140 Schedule A in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 140 Schedule A
Arizona Schedule A for Form 140
2022 140 Schedule A
Arizona Schedule A for Form 140
2021 140 Schedule A
Arizona Schedule A for Form 140
2020 140 Schedule A
Arizona Schedule A for Form 140
2019 140 Schedule A
Arizona Schedule A
2018 140 Schedule A
Arizona Schedule A
2017 140 Schedule A
Arizona Schedule A
2016 140 Schedule A
Arizona Schedule A
2015 140 Schedule A
Arizona Schedule A
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