140NR: Personal Income Tax Form (2024)
Arizona · Arizona DOR · Used for tax years 2024
Arizona Form 140NR is the 2024 Nonresident Personal Income Tax Return. It reports federal and Arizona-source income, adjustments, deductions, credits, and payments to calculate Arizona tax owed or a refund.
Who files this form
Form 140NR is Arizona’s Nonresident Personal Income Tax Return for tax year 2024. Its residency-status choices are nonresident, nonresident active military, and composite return.
The supplied form does not state income thresholds or other rules that determine whether you must file.
What you'll need
Have the following information and applicable documents ready:
- Your 2024 federal return and relevant schedules. Form 140NR uses federal income amounts and refers to Schedules C, D, and E.
- Your Social Security number and your spouse’s name and Social Security number if filing jointly or separately.
- Dependent information, including names, Social Security numbers, relationships, age categories, and months lived in your home during 2024.
- Amounts for 2024 Arizona income tax withheld, estimated tax payments, and any extension payment.
- Your own schedules for other income on line 22 and other federal adjustments on line 24, if applicable.
- Applicable Arizona forms used for your entries, such as Form 140NR-SBI or Form 301.
Include page 3 if claiming the increased standard deduction for charitable contributions. Include page 4 if listing additional dependents or claiming other exemptions. Complete and include page 5 for other additions to Arizona gross income or page 6 for other subtractions, as applicable.
How to file
Complete the applicable entries, sign and date the return, and place required federal and Arizona schedules or other documents after Form 140NR. Do not staple any items to the return. Check box 82F if filing under an extension.
If sending a payment with the return, include it with Form 140NR and mail to:
Arizona Department of Revenue
PO Box 52016
Phoenix, AZ 85072-2016
Make your check payable to Arizona Department of Revenue. Write your Social Security number and “140NR” on the payment.
If expecting a refund, owing no tax, or owing tax but not sending a payment, mail to:
Arizona Department of Revenue
PO Box 52138
Phoenix, AZ 85072-2138
Common mistakes
- Using check marks instead of exemption counts. Enter the number claimed in the exemption boxes.
- Listing yourself or your spouse as a dependent. The dependent tables specifically say not to do this.
- Missing related entries. If completing boxes 8 and 9, also complete lines 47 and 48. For boxes 10a and 10b, complete line 59.
- Leaving out the charitable-contribution worksheet. If you claim the increased standard deduction, include the completed page 3 worksheet or the deduction will not be increased. Check boxes 53S and 54C. The form warns that missing box 54C may cause the increase to be denied.
- Not adjusting charitable contributions for Arizona credits. The worksheet requires you to subtract 2024 contributions for which you claim an Arizona credit on the 2024 return or claimed one on the 2023 return.
- Skipping extra dependent calculations. If you have more than three qualifying dependents, the form says to complete page 4, Part 1, and the worksheet in the instructions to calculate the dependent tax credit.
Questions people ask
How do I calculate my Arizona income ratio?
Divide Arizona gross income on line 26 by federal adjusted gross income on line 25. Enter the result on line 27, but not more than 1.000.
What tax rate does the form use?
Line 56 calculates tax by multiplying Arizona taxable income on line 55 by 2.5% (.025).
Can I apply an overpayment to next year’s estimated tax?
Yes. Line 69 lets you apply part or all of the overpayment on line 68 to 2025 estimated tax.
Can I request direct deposit of my refund?
Yes. The form has spaces for your routing and account numbers and a choice of checking or savings. Check box 86A if the deposit will ultimately be placed in a foreign account.