140PY Schedule A(PY): Schedule A(PY) (2024)

Who files this form

Arizona Schedule A(PY) is the itemized deductions schedule for part-year residents filing Form 140PY for 2024. Include it with your return if you itemize your Arizona deductions.

You must also include a copy of federal Form 1040, Schedule A if you itemize deductions on your Arizona return.

What you'll need

• A copy of federal Form 1040, Schedule A, which must be included with your return if you itemize Arizona deductions.
• Your Form 140PY names and Social Security numbers, including your spouse’s information if filing jointly.
• Amounts for medical and dental expenses, taxes, interest, charitable gifts, and other allowable expenses, separated as the schedule requires between your Arizona resident period and Arizona-source amounts during your nonresident period.
• Federal Form 4684 amounts if you are claiming casualty losses.
• Your 2024 federal Form 8396 credit amount and qualifying mortgage interest paid while an Arizona resident, if applicable.
• Amounts used to claim Arizona credits that were deducted federally as state income taxes or charitable contributions.

How to file

Include Schedule A(PY) with your 2024 Arizona 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(PY), line 12, on Form 140PY, line 53. The supplied form does not give a mailing address or e-file directions.

Common mistakes

• Leaving out federal Schedule A. The form specifically requires a copy if you itemize deductions on your Arizona return.
• Not reducing deductions for amounts used to claim Arizona credits. The form states that this reduction applies even when the amount was deducted federally as state income taxes rather than charitable contributions.

Questions people ask

Can expenses from my nonresident period count?

For medical and dental expenses, taxes, charitable gifts, and other expenses, the schedule includes qualifying Arizona-source amounts incurred and paid during your nonresident period, as well as qualifying amounts incurred and paid while you were an Arizona resident.

How do I report casualty losses?

Enter casualty losses allowable on federal Form 4684 on line 6. On line 7, enter the portion incurred while you were an Arizona resident, plus Arizona-source losses incurred during your nonresident period. Use line 7, not line 6, when adding the expenses on line 9.

When do I use the worksheet on page 2?

Use it to determine the line 10 adjustment if your federal Schedule A tax deduction was limited and includes state income taxes for charitable contributions for which you received an Arizona credit. The worksheet lists a federal Schedule A limit of $10,000, or $5,000 if married filing separately.

How do I calculate my final Arizona itemized deductions?

Add lines 1, 2, 3, 4, 5, 7, and 8 on line 9. Subtract lines 10 and 11 from line 9 and enter the result on line 12. If the result is less than zero, enter “0.” Also enter line 12 on Form 140PY, line 53.

Official sources

• https://azdor.gov/forms