Title:  AZ State Tax Form 140 - 2023

FileName1040:   tax_form_files/US_1040/US_1040_example_out.txt  { File-name of Federal Return output file. }
        { Data is collected by scanning Federal return to avoid re-entering it. }
        
{ - - - - - - - - -- - - - - - - - - }

DaytimePhone#: 			{ Daytime Phone Number. }

PriorLastNames:			{ Last Names used in last 4 prior years, if different. }

{ --- Filing Status --- }
L4a_InjuredSpouse:	No	{Injured Spouse Protection of Joint Overpayment? -- married joint filers only (answer: Yes, No) }    
     
{ --- Exemptions --- }
L8     { Number of filers age 65+ - you and/or spouse } ;
L9     { Number of filers blind - you and/or spouse } ;
L10a   { Number of Dependents under age of 17 - NOTE: some info must be added manually to form for dependents, if any} ;
L10b   { Number of Dependents age 17 and over  - NOTE: some info must be added manually to form for dependents, if any} ;
L11a   { Number of Qualifying parents and grandparents } ;
      
{ --- Qualifying Parent/Grandparent Exemption Information --- }
L11_NeedMoreSpace:	No    	{ Need more space to list? Complete page 4 part 2. (answer: Yes, No) }
{ --- }

L11b_PG1_FirstName:			{ First Parent/Grandparent Exemption's first-name. }
L11b_PG1_LastName:			{ First Parent/Grandparent Exemption's last-name. }
L11b_PG1_SocSec#:			{ First Parent/Grandparent Exemption's Social Security number. }
L11b_PG1_Relation:			{ First Parent/Grandparent Exemption's relationship. }
L11b_PG1_Months:			{ First Parent/Grandparent Exemption's Months lived in home in tax year. }
L11b_PG1_65Over:	No    	{ Age 65 or over? (answer: Yes, No) }
L11b_PG1_DiedTaxYr:	No		{ Died during tax year? (answer: Yes, No) }

{ --- }

L11c_PG2_FirstName:			{ Second Parent/Grandparent Exemption's first-name. }
L11c_PG2_LastName:			{ Second Parent/Grandparent Exemption's last-name. }
L11c_PG2_SocSec#:			{ Second Parent/Grandparent Exemption's Social Security number. }
L11c_PG2_Relation:			{ Second Parent/Grandparent Exemption's relationship. }
L11c_PG2_Months:			{ Second Parent/Grandparent Exemption's Months lived in home in tax year. }
L11c_PG2_65Over:	No	    { Age 65 or over? (answer: Yes, No) }
L11c_PG2_DiedTaxYr:	No		{ Died during tax year? (answer: Yes, No) }

{ --- Additions --- }

L13_Filing140SBI:	No	{ Are you filing AZ Form 140-SBI? (answer: Yes, No) }
L13	  	 {Small Business Income} ;
L15        {Non-Arizona municipal interest} ;
L16        {Partnership Income adjustment} ;
L17      {Total amount of depreciation deducted on your federal return. } ;		
{ L18:      Other Additions to Income: Review Other Additions to AZ Gross Income schedule, below }

{
 -------------------------- Other Additions to Arizona Gross Income  -------------------------- 
 											Schedule
 Complete and include with your AZ tax return ONLY if you are making any adjustments INCREASING
 your AZ Gross Income.	See instructions for more information.											
 		
}

OA_A		{Married Persons Filing Separate Returns} ;
OA_B		{Arizona Form 141AZ Sched K-1 Fiduciary Adjustment} ;
OA_C		{Ordinary Income Portion of Lump-Sum Distributions Excluded on Your Federal Return} ;
OA_D		{Items Previously Deducted for Arizona Purposes} ;
OA_E		{Claim of Right Adjustment for Amounts Repaid in Tax Year} ;
OA_Fa		{Claim of Right Adjustment for Amounts Repaid in Prior Taxable years} ;
OA_Fb		{Adjustment for Net Operating Loss due to Claim of Right} ;
OA_Ga		{Addition for Expenses Due to Claiming Credit 312.  See instructions.} ;
OA_Gb		{Addition to S Corp Income for Expenses Due to Claiming Pass-Through 
				Credit on Form 312. See Instructions.} ;
OA_Ha		{Adjusted Basis in Property for Which You Have Claimed a Credit for Investment 
				in Qualified Small Businesses (Form 338) that was sold or otherwise disposed 
				of during the tax year.  See instructions.} ;
OA_Hb		{Adjusted Basis in Property for Which You Have Claimed a Credit for Agricultural 
				Pollution Control Equipment (Form 325) that was sold or otherwise disposed 
				of during the tax year.  See instructions.} ;	
OA_Hc		{Adjusted Basis in Property for Which You Claimed a Credit for Pollution Control 
				Equipment (Form 315) Before this Taxable Year that was sold or otherwise disposed 
				of during the tax year.  See Instructions.} ;							
OA_I		{Nonqualified Withdrawals from 529 College Savings Plans.} ;
OA_J		{Sole Proprietorship Loss of an Arizona Nonprofit Medical Marijuana Dispensary 
				Included in Federal Adjusted Gross Income.  Sole Proprietorship loss of an AZ 
				dual licensee that has not elected to operate on a for-profit basis must also add 
				back the portion of their loss that is from the medical marijuana portion of the 
				business that is included in their federal adjusted gross income.} ;	
OA_K		{Federal Net Operating Loss (NOL) Carryforward from Non-AZ Sources Accrued While
				a Nonresident.} ;
OA_L		{Federal Capital Loss Carryforward Deduction Incurred from Non-AZ Sources prior to 
				AZ Residency.} ;
OA_M		{Americans with Disabilities Act - Access Expenditures.} ;
OA_N		{Amortization or Depreciation for Child Care Facility before 1990.} ;
OA_O		{Net Capital Loss Derived From the Exchange of One Kind of Legal Tender for Another 
				Kind of Legal Tender:  See instructions.} ;			
OA_P		{Entity-level Income Tax Payment.  See instructions.} ;
OA_Q		{Motion Picture Production Costs.  See instructions.} ;
OA_R		{Other Adjustments Related to Tax Credits.  See instructions.} ;
OA_S		{Other Adjustments.  See instructions.} ;
												 
 
{ --- Subtractions --- 
See instructions for more information.	
}

L20 0        {Total Net Capital Gain/Loss from federal return} ;
L21 0        {Total Net Short-Term Capital Gain/Loss from federal Schedule D} ;
L22 0        {Total Net Long-Term Capital Gain/Loss from federal Schedule D} ;
L23 0        {Net Long-Term Capital Gain from Assets Acquired After Dec. 31, 2011 (acq. date must be verifiable)} ; 
L25          {Net Capital Gain from Investment in an Arizona Qualified Small Business} ;
L26          {Recalculated Arizona Depreciation} ;
L27          {Partnership Income Adjustment.  See instructions.} ;
L28          {Interest on U.S. Obligations} ;
L29a         {Exclusion for U.S. Gov't, AZ State or Local Gov't Pensions} ;
L29b         {Exclusion for Ret'd or Retainer Pay of the Uniformed Services of the U.S.} ;
L30          {U.S. Social Security Benefits or Railroad Retirement Benefits (federally taxable amt only)} ;
L31          {Certain Wages of American Indians} ;
L32          {Pay Rec'd for Active Service as a Mbr. of the Reserves, Nat'l Guard or the U.S. Armed Forces} ;
L33          {Net Operating Loss Adjustment.  See instructions.} ;
L34a         {Contributions to 529 College Savings Plans} ;
L34b         {Contributions to 529A (ABLE Accounts)} ;

{ --- Exemptions --- }

{L36:        Other Subtractions from Income: Review Other Subtraction from AZ Gross Income schedule, below }

{
 -------------------------- Other Subtractions to Arizona Gross Income  -------------------------- 
 											Schedule
 Complete and include with your AZ tax return ONLY if you are making any adjustments DECREASING
 your AZ Gross Income.	See instructions for more information.											
 		
}

OS_A		{Married Persons Filing Separate Returns} ;	
OS_B		{Arizona Form 141AZ Sched K-1 Fiduciary Adjustment} ;
OS_C		{Federally Taxable Arizona Municipal Interest as Evidenced by Bonds.} ;
OS_D		{Adoption Expense.} ;
OS_E		{Qualified Wood Stove, Wood Fireplace or Gas-Fired Fireplace.} ;
OS_F		{Claim of Right Adjustment for Amounts Repaid in Taxable Years} ;
OS_G		{Certain Expenses Not Allowed for Federal Purposes (due to claiming federal tax credits).} ;
OS_H		{Qualified State Tuition Distributions.} ;
OS_I		{Installment Sale Income from Another State Taxed by the Other State in a Prior Taxable Year.} ;
OS_J		{Agricultural Crops Given to Arizona Charitable Organizations.} ;
OS_K		{Basis Adjustment for Property Sold or Otherwise Displosed of During the Taxable Year.} ;
OS_L		{Sole Proprietorship Income of an Arizona Nonprofit Medical Marijuana Dispensary Included in 
				Federal Adjusted Gross Income.  In addition, Sole Proprietorship income of an Arizona 
				dual licensee that has NOT ELECTED to operate on a for-profit basis may subtract the 
				portion of their federal taxable income that is from the medical marijuana portion of 
				the business.} ;
OS_M		{Long-Term Care Insurance Premiums.} ;
OS_N		{Americans with Disabilities Act - Access Expenditures.} ;
OS_O		{Exploration Expensis Deferred before January 1, 1990.} ;
OS_P		{Sole Proprietorship of an Arizona Marijuana Establishment, Marijuana Testing Facilities and 
				dual licensees that operate on a for-profit basis: enter the total amount of ordinary and 
				necessary expenses related to the sales of recreational use products reported on Schedule DFE 
				(line 16).  An LLC that has elected to be treated as a disregarded entity for federal purposes, 
				and also elected to operate on a for-profit basis may subtract the total amount of ordinary 
				and necessary expenses related to the sales of recreational use products reported on Schedule 
				DFE (line 16).} ;
OS_Q		{S Corporation shareholders of an Arizona Marijuana Establishment, Marijuana Testing Facilities and 
				dual licensees that operate on a for-profit basis: enter the amount of your pro-rata share of 
				ordinary and necessary expenses related to the sales of recreational use products as shown on 
				your 120S Schedule K-1, line 7.} ;
OS_R		{Net Capital Gain Derived From the Exchange of One Kind of Legal Tender for Another Kind of Legal 
				Tender: See instructions.} ;
OS_S		{Value of Virtual Currency and Non-Fingible Tokens Receieved at Time of Airdrop.} ;
OS_T		{Gas Fees not included in Virtual Currency and Non-Fingible Tokens Basis.} ;		
OS_U		{Arizona Families Tax Rebate.} ;		
OS_V		{Other Adjustments - see instructions.} ;		

{ --- Other Exemptions: Complete Dependent and Other Exemption Information, Part 3 ---}
L40e		{Total number of qualifying individuals} ;

{ --- Balance of Tax }

L43_Deductions:    Standard    {Deductions to use? (answer: Itemized, Standard) }
L43			 {Deductions Amount - this will be calculated if 'Standard' is selected} ;

{
 -------------- Standard Deductions Increase for Charitable Contributions   -------------- 
 												Worksheet
 Complete and include with return, to determine your allowable increased standard deduction 
 for charitable contributions.	This worksheet may be skipped if itemizing deductions.												
}

SD1C		{Tax Year gifts by cash or check} ;
SD2C		{Tax Year gifts other than by cash or check} ;
SD3C		{Carryover from prior year} ;

SD5C		{Total charitable contributions made in Tax Year for which you 
				are claiming a credit under AZ law for the current or prior
				tax year} ;
				
{ --- end of Charitable Contributions Worksheet for Standard Deductions --- }				
				
L47          {Tax from Recapture of Credits (from Arizona Form 301, Part 2, line 32)} ;
L49          {Dependent Tax Credit -- see instructions} ;
L50			 {Family income tax credit -- see instructions} ;		
L51          {Nonrefundable Credits (from Arizona Form 301, Part 2, line 64)} ; 

{ --- Total Payments and Refundable Credits --- }

L53          {Tax Year AZ Income Tax Withheld} ;
L54a         {Tax Year AZ estimated tax payments} ;
L54b         {Tax Year AZ Claim of Right: Complete & include AZ Claim of Right-Individual form(s)} ;
L55          {Tax Year AZ extension payment (AZ Form 204) } ;
L56          {Increased Excise Tax Credit.  See instructions.} ;
L57          {Property Tax Credit (from AZ Form 140PTC, Page 1, line 15)} ;
L58_Filing308I: No	{ Are you filing AZ Form 308-I? (answer: Yes, No) }
L58_Filing334:	No	{ Are you filing AZ Form 334? (answer: Yes, No) }
L58_Filing349:	No	{ Are you filing AZ Form 349? (answer: Yes, No) }
L58		  {Other Refundable Credits (from AZ forms 308-I and/or 349)} ;
 
{ --- Tax Due or Overpayment --- } 

L62          {Amount of overpayment (if any) to be applied to next year's estimated taxes} ;

{ --- Voluntary Gifts --- }

L64          {Solutions Teams Assigned to Schools Fund} ;
L65          {Arizona Wildlife Fund} ;
L66          {Child Abuse Prevention Fund} ;
L67          {Domestic Violence Services Fund} ;
L68          {Political Gift (Democratic/Libertarian/Republican only)} ;
L69          {Neighbors Helping Neighbors Fund} ;
L70          {Special Olympics Fund} ;
L71          {Veterans' Donations Fund} ;
L72          {I Didn't Pay Enough Fund} ;
L73          {Sustainable State Parks and Roads Fund} ;
L74          {Spaying and Neutering of Animals Fund} ;
L75_PoliticalParty none	{Political Party receiving gift? (answer: none, Democratic, Libertarian, Republican) }
      
{ --- Penalty --- }

L76          {Estimated Payment Penalty} ;
L77_1AnnualizedOther: No	{ Annualized/Other? (answer: Yes, No) }
L77_2FarmerFisherman: No	{ Farmer or Fisherman? (answer: Yes, No) }
L77_Filing221: No	{ Are you filing AZ Form 221? (answer: Yes, No) }

{ --- Refund or Amount Owed ---}

L79_ForeignAcct: No	{ Will your deposit be ultimately placed in a foreign account? (answer: Yes, No) }
		


				

