140PY Schedule A(PYN): Schedule A(PYN) (2024)
Arizona · Arizona DOR · Used for tax years 2024
Arizona Schedule A(PYN) calculates 2024 itemized deductions for part-year residents who also had Arizona source income while they were nonresidents. It accounts for deductions during the resident and nonresident periods, applies adjustments, and calculates the total to enter on F
Who files this form
Schedule A(PYN) is for Arizona part-year residents who also had Arizona-source income during the part of the year they were nonresidents and are itemizing deductions on their Arizona return.
Include this schedule 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: You must include a copy with your return if you itemize Arizona deductions.
- Form 140PY information: Use the names shown on Form 140PY and enter your Social Security number, plus your spouse’s information if filing jointly.
- Deduction amounts: Have the medical and dental expenses, taxes, interest, charitable gifts, and other allowable expenses requested by the schedule, separated as requested for your resident and nonresident periods.
- Federal Form 4684 amounts, if applicable: Line 6 asks for casualty losses allowable on this form.
- Federal Form 8396 credit information, if applicable: Lines 4 and 17 ask about mortgage interest tied to your 2024 federal mortgage credit certificate credit.
- Arizona credit amounts: The schedule asks for charitable contributions and amounts deducted as state income taxes for which you claimed an Arizona credit.
How to file
Include Schedule A(PYN) with your Arizona return. Also include a copy of federal Form 1040, Schedule A if you itemize deductions on your Arizona return.
Enter your total Arizona itemized deductions from Schedule A(PYN), line 30, 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.
- Not reducing deductions for amounts used to claim an Arizona credit: Page 3 says this reduction is required even when the amount was deducted on the federal return as state income taxes rather than charitable contributions.
Questions people ask
Do I need to attach my federal Schedule A?
Yes. If you itemize deductions on your Arizona return, you must include a copy of federal Form 1040, Schedule A.
Where do I report the final deduction amount?
Add lines 12 and 29 and enter the total on Schedule A(PYN), line 30. Also enter that total on Form 140PY, line 53.
Which worksheet handles the state income tax adjustment?
If your tax deduction was limited on federal Schedule A, the form directs you to the worksheets on page 3. Table A determines the adjustment for page 1, line 10. Table B determines the adjustment for page 2, line 19.
What if the calculation on line 12, 26, or 27 is negative?
Enter “0” on that line, as directed by the form.