140 Schedule A: Itemized Deduction Adjustments Form (2024)
Arizona · Arizona DOR · Used for tax years 2024
Arizona Form 140 Schedule A adjusts federal itemized deductions for full-year residents filing Form 140. It reports adjustments for medical and dental expenses, mortgage interest, charitable contributions, state income taxes, and deductions related to income not subject to Arizon
Who files this form
The 2024 Arizona Schedule A is for full-year residents filing Form 140 who need to adjust the amount shown on their federal Schedule A.
Complete Arizona Schedule A only if you are making changes to that amount. To itemize on your Arizona return, you must first complete a federal Schedule A, even if you did not itemize on your federal return.
What you'll need
- A completed federal Form 1040, Schedule A. You must include a copy with your return if you itemize deductions.
- Arizona Form 140, including the names and Social Security numbers shown on your return.
- Federal Form 8396, if you received a federal credit for interest paid on mortgage credit certificates.
- Amounts for the adjustments that apply to you, including medical and dental expenses, charitable contributions used to claim Arizona credits, state income taxes deducted federally, and federal itemized deductions related to income not subject to Arizona tax.
How to file
Include your completed Arizona Schedule A with your return. If you itemize deductions, also include a copy of federal Form 1040, Schedule A.
Enter your Arizona itemized deductions from Schedule A, line 15, on Form 140, page 2, line 43. If the result on line 15 is less than zero, enter “0.”
Common mistakes
- Skipping federal Schedule A because you did not itemize on your federal return. You must complete it before itemizing on your Arizona return.
- Completing Arizona Schedule A when you are not changing the amount shown on federal Schedule A. The form says to complete it only when making changes.
- Forgetting to include a copy of federal Schedule A with your return when you itemize.
- Failing to reduce itemized deductions for amounts used to claim an Arizona credit because those amounts were deducted federally as state income taxes rather than charitable contributions. Page 2 says the reduction is still required.
Questions people ask
Can I itemize on my Arizona return if I did not itemize federally?
Yes. You must first complete a federal Schedule A, even if you did not itemize on your federal return.
Do I always need to complete Arizona Schedule A when I itemize?
No. Complete it only if you are making changes to the amount shown on federal Schedule A.
How do I determine the state income tax adjustment?
If you claimed income taxes on federal Schedule A, complete the worksheet on page 2. It uses your state income taxes before and after the federal limitation and the amount used to claim an Arizona credit. Enter the result from worksheet line 7A on page 1, line 7.
What mortgage interest adjustment does the form allow?
If you received a federal credit for interest paid on mortgage credit certificates from federal Form 8396, line 5 asks for the mortgage interest you paid for 2024 that equals your 2024 federal credit.
Where do I enter my final Arizona itemized deduction amount?
Enter it on Schedule A, line 15, and on Form 140, page 2, line 43. If the result is less than zero, enter “0.”