140NR Schedule A(NR): Schedule A(NR) (2024)
Arizona · Arizona DOR · Used for tax years 2024
Arizona Schedule A(NR) calculates itemized deductions for nonresidents filing Form 140NR for 2024. It adjusts federal itemized deductions for medical and dental expenses, mortgage interest, charitable contributions, and state income taxes, then applies your Arizona income ratio.
Who files this form
Arizona Schedule A(NR) is the itemized deductions schedule for nonresidents filing Form 140NR. Use it to calculate your Arizona itemized deductions and include it with your return.
What you'll need
- Federal Form 1040, Schedule A: You must include a copy with your return if you itemize deductions on your Arizona return.
- Form 140NR: You need your Arizona income ratio from page 1, line 27, and the names and Social Security numbers requested on Schedule A(NR).
- Deduction amounts: Have your medical and dental expenses, federal itemized deductions, and charitable contributions used to claim Arizona credits available.
- Federal Form 8396, if applicable: You need the amount of your 2024 federal mortgage interest credit for the adjustment on line 5.
- State income tax amounts from federal Schedule A, if applicable: The page 2 worksheet uses amounts before and after federal limitations, plus amounts used to claim an Arizona credit.
How to file
Include Schedule A(NR) with your Form 140NR return. If you itemize deductions on your Arizona return, also include a copy of federal Form 1040, Schedule A.
Enter your Arizona itemized deductions from Schedule A(NR), line 16, on Form 140NR, page 2, line 53.
The supplied form does not give a mailing address or e-file instructions.
Common mistakes
- Leaving out federal Schedule A: The form specifically requires a copy when you itemize deductions on your Arizona return.
- Leaving out Schedule A(NR): The form says to include it with your return.
- Not reducing deductions for amounts used to claim an Arizona credit: The page 2 notice says this reduction is required even if the amount was deducted on the federal return as state income taxes rather than charitable contributions.
Questions people ask
How are my Arizona itemized deductions calculated?
The schedule adjusts your federal itemized deductions, then multiplies the adjusted amount on line 14 by your Arizona income ratio on line 15. The result goes on line 16 and Form 140NR, page 2, line 53.
Where do I find my Arizona income ratio?
Use the ratio from Form 140NR, page 1, line 27. Enter it on Schedule A(NR), line 15.
What if my adjusted itemized deductions are below zero?
If subtracting line 13 from line 12 gives an amount below zero, enter “0” on line 14.
When do I use the state income tax worksheet on page 2?
Line 7 concerns state income taxes deducted on federal Schedule A for charitable contributions for which an Arizona credit was received. If your tax deductions were limited on federal Schedule A, complete the page 2 worksheet to determine the line 7 adjustment.
How does a federal mortgage interest credit affect this schedule?
If you received a federal credit for interest paid on mortgage credit certificates, from federal Form 8396, enter on line 5 the amount of mortgage interest you paid for 2024 that equals your 2024 federal credit.