140 Schedule A: Itemized Deduction Adjustments Form (2025)
Arizona · Arizona DOR · Used for tax years 2025
Arizona Form 140 Schedule A is used by full-year residents to adjust federal itemized deductions for their Arizona return. It reports adjustments for medical and dental expenses, mortgage interest, charitable contributions, state income taxes, and deductions related to income not
Who files this form
Arizona Schedule A is for full-year residents filing Form 140. Complete it only if you are making changes to the amount shown on your federal Schedule A.
To itemize deductions 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.
- Your name and Social Security number, plus your spouse’s name and Social Security number if filing jointly, as requested on the form.
- Amounts for the adjustments that apply to you: 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.
- If you received a federal credit for interest paid on mortgage credit certificates, your federal Form 8396 credit amount and the related mortgage interest paid for 2025.
How to file
Include Arizona Schedule A with your return. If you itemize deductions, also include a copy of your 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 federally. 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 attach federal Schedule A. The form specifically requires a copy with your return if you itemize deductions.
- Failing to reduce itemized deductions for amounts used to claim an Arizona credit because they were deducted federally as state income taxes rather than charitable contributions. Page 2 says this reduction is required either way.
Questions people ask
Can I itemize on my Arizona return if I did not itemize on my federal return?
Yes. You must first complete a federal Schedule A, even if you did not itemize federally.
Do I always need to complete Arizona Schedule A when itemizing?
No. Complete it only if you are making changes to the amount shown on federal Schedule A.
When do I use the state income tax adjustment worksheet on page 2?
Page 2 says to complete the worksheet if you claimed income taxes on your federal Form 1040, Schedule A. Enter the resulting adjustment from line 7A on page 1, line 7.
What federal limit does the 2025 worksheet tell me to enter?
For tax year 2025, worksheet line 4A says to enter $40,000, or $20,000 if married filing separately.
Where does my final Arizona itemized deduction amount go?
Enter the amount from Arizona Schedule A, line 15, on Form 140, page 2, line 43. If the result is less than zero, enter “0.”