140PY Schedule A(PY): Schedule A(PY) (2025)
Arizona · Arizona DOR · Used for tax years 2025
Arizona Schedule A(PY) calculates itemized deductions for part-year residents filing Form 140PY for 2025. It reports medical and dental expenses, taxes, interest, charitable gifts, casualty losses and other allowable expenses, with adjustments for amounts used to claim Arizona cr
Who files this form
Arizona Schedule A(PY) is for part-year residents who itemize deductions on their Arizona return. Include it with your return.
If you itemize deductions on your Arizona return, you must also include a copy of federal Form 1040, Schedule A.
What you'll need
- Federal Form 1040, Schedule A: Include a copy with your Arizona return if you itemize.
- Form 140PY information: Your name as shown on Form 140PY and your Social Security number. If filing jointly, also provide your spouse’s name and Social Security number.
- Expense amounts: Medical and dental expenses, taxes, interest, charitable gifts, and other allowable expenses, with the resident-period and Arizona-source amounts requested on the schedule.
- Federal Form 8396, if applicable: The schedule uses your 2025 federal mortgage interest credit amount for line 4.
- Federal Form 4684, if applicable: The schedule uses allowable casualty losses for line 6.
- Arizona credit amounts: Amounts used to claim Arizona credits that affect your state income tax or charitable contribution deductions.
How to file
Include Schedule A(PY) with your Arizona return. If you itemize on your Arizona return, also include a copy of federal Form 1040, Schedule A.
Enter the 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-filing directions.
Common mistakes
- Leaving out federal Schedule A: The form’s “IMPORTANT” notice says you must include a copy of federal Form 1040, Schedule A if you itemize deductions on your Arizona return.
- Leaving out Schedule A(PY): The form reminds you to include it with your return.
Questions people ask
How does the schedule account for part-year residency?
For medical and dental expenses, taxes, charitable gifts, and other expenses, the schedule asks for qualifying amounts incurred and paid while you were an Arizona resident, plus qualifying Arizona-source amounts incurred and paid while you were a nonresident. Casualty losses are allocated on line 7.
Do Arizona credits affect my itemized deductions?
Yes. Line 10 adjusts for state income taxes deducted on federal Schedule A for charitable contributions that received an Arizona credit. Line 11 asks for charitable contributions for which you are taking an Arizona credit. Both amounts are subtracted when calculating line 12.
When do I use the worksheet on page 2?
Use it to determine the line 10 adjustment if your tax deduction was limited on federal Schedule A. The 2025 worksheet specifies a federal Schedule A limit of $40,000, or $20,000 if married filing separately.
What if my Arizona itemized deductions calculate to less than zero?
Enter “0” on line 12. Enter the line 12 amount on Form 140PY, line 53.