Arizona Schedule A (NR) - Itemized Deductions for Nonresidents

Schedule A (NR) - Itemized Deductions for Nonresidents
Arizona Schedule A(NR) for NonresidentsArizona Schedule

A(NR)

Itemized Deductions

2023

For Nonresidents

Include with your return.
Your Name as shown on Form 140NR

Your Social Security Number

Spouse’s Name as shown on Form 140NR (if filing joint)

Spouse’s Social Security Number

Adjustment to Medical and Dental Expenses
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

1
2
3
4

Adjustment to Charitable Contributions
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 line 7.................................................... 7

Itemized Deductions
8 Add the amounts on lines 3 and 5............................................................................ 8
9 Add the amounts on lines 4, 6 and 7........................................................................ 9
10 Total federal itemized deductions allowed to be taken on federal return.................. 10
11 Enter the amount from line 8 above......................................................................... 11
12 Add lines 10 and 11.................................................................................................. 12
13 Enter the amount from line 9 above......................................................................... 13

14 Adjusted itemized deductions: Subtract line 13 from line 12. If less than zero,
enter “0”.................................................................................................................... 14

15 Enter your Arizona income ratio from Form 140NR, page 1, line 27........................ 15

00
00
00
00
00
00
00
•

16 Arizona itemized deductions: Multiply line 14 by the ratio on line 15. Enter the result here and on
Form 140NR, page 2, line 53........................................................................................................................ .16

IMPORTANT

You must include a copy of federal Form 1040, Schedule A with your
return if you itemize your deductions on your Arizona return.

Print Form
ADOR 10562 (23)

PAGE 1 of 2

Your Name (as shown on page 1)

Your Social Security Number

2023 Form 140NR Schedule A(NR)
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 charitable contributions.

1A Total state income taxes on the federal Schedule A before applying the federal

limitations..................................................................................................................

2A Amount included in the line 1A for which you claimed an Arizona credit.................

3A Subtract line 2A from line 1A. Enter the difference.................................................

4A Limit from federal Schedule A. Enter $10,000 ($5,000 if married filing separate)..

5A Enter the smaller of line 3A or 4A............................................................................

6A Enter total state income taxes claimed on federal Schedule A (after limitation)......

7A Subtract line 5A from line 6A. This is the amount of your Arizona adjustment.

Enter the amount on page 1, line 7.........................................................................

ADOR 10562 (23) AZ Schedule A(NR) (2023)

PAGE 2 of 2

Extracted from PDF file 2023-arizona-form-140nr-a.pdf, last modified July 2020

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More about the Arizona Form 140NR-A Individual Income Tax Nonresident TY 2023

We last updated the Schedule A (NR) - Itemized Deductions for Nonresidents in February 2024, so this is the latest version of Form 140NR-A, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 140NR-A directly from TaxFormFinder. You can print other Arizona tax forms here.

Other Arizona Individual Income Tax Forms:

TaxFormFinder has an additional 95 Arizona income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Form 140	Resident Personal Income Tax Return Tax Return
Form 140 Instructions	Income Tax Instruction Packet
Form 140A	Resident Personal Income Tax (Short) Package Tax Return
Form 204	Application for Filing Extension Extension
Form 321	Credit for Contributions to Qualifying Charitable Organizations Tax Credit

Download all AZ tax forms 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 Form 140NR-A from the Department of Revenue in February 2024.

Show Sources >

Form 140NR-A is an Arizona Individual Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.

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 Form 140NR-A

We have a total of eight past-year versions of Form 140NR-A in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form 140NR-A