140NR Schedule A(NR): Schedule A(NR) (2025)

Who files this form

Arizona Schedule A(NR) is the 2025 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

Have these forms and amounts available:

• Your 2025 Form 140NR, including the names, Social Security numbers and Arizona income ratio from page 1, line 27.
• Federal Form 1040, Schedule A. You must include a copy with your return if you itemize deductions on your Arizona return.
• Your medical and dental expenses and the medical expense deduction allowed on your federal return.
• Federal Form 8396, if you received a federal credit for interest paid on mortgage credit certificates.
• Amounts of charitable contributions for which you are claiming an Arizona credit, including any deducted as state income taxes on federal Schedule A.
• If your federal tax deductions were limited, the state income tax amounts before and after the federal limitation for the worksheet on page 2.

How to file

Complete Schedule A(NR) and include it with your 2025 Form 140NR return.

• Calculate the adjustments to your federal itemized deductions on lines 1 through 14.
• If your federal Schedule A tax deductions were limited, complete the page 2 worksheet to determine the adjustment on line 7.
• Enter your Arizona income ratio from Form 140NR, page 1, line 27, on line 15.
• Multiply line 14 by line 15. Enter the result on line 16 and on Form 140NR, page 2, line 53.
• Include a copy of federal Form 1040, Schedule A with your return.

The supplied form does not give a mailing address or e-filing instructions.

Common mistakes

• Leaving out federal Schedule A. The form specifically requires a copy of federal Form 1040, Schedule A if you itemize deductions on your Arizona return.
• Not including Schedule A(NR) with your return. The schedule says to include it with your return.
• Keeping deductions for amounts used to claim an Arizona credit. The form says itemized deductions must be reduced for these amounts, even if they were 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.

What if my adjusted itemized deductions are less than zero?

Enter “0” on line 14.

What if I received a federal mortgage credit certificate interest credit?

On line 5, enter the amount of mortgage interest you paid for 2025 that equals your 2025 federal credit from Form 8396.

When do I use the state income tax worksheet on page 2?

Use it to determine the line 7 adjustment if your tax deductions were limited on federal Schedule A. For 2025, worksheet line 4A specifies a limit of $40,000, or $20,000 if married filing separately.

Official sources

• https://azdor.gov/forms