140PY Schedule A(PYN): Schedule A(PYN) (2025)
Arizona · Arizona DOR · Used for tax years 2025
Arizona Schedule A(PYN) calculates itemized deductions for part-year residents who also had Arizona source income while they were nonresidents. It includes adjustments and apportionment to determine the Arizona itemized deductions reported on Form 140PY.
Who files this form
The 2025 Arizona Schedule A(PYN) is for part-year residents who itemize deductions and also had Arizona-source income during the part of the year they were nonresidents. Include this schedule with your return.
What you'll need
- Federal Form 1040, Schedule A: You must include a copy with your return if you itemize deductions on your Arizona return.
- Arizona Form 140PY: Use the same names shown on that form. The completed Schedule A(PYN) total goes on Form 140PY, line 53.
- Expense 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, if applicable: The schedule asks for casualty losses allowable on this form.
- Federal Form 8396 credit information, if applicable: The schedule asks for 2025 mortgage interest equal to your 2025 federal mortgage credit certificate credit.
- Arizona credit and state income tax amounts: These are needed for the adjustments for charitable contributions and state income taxes.
How to file
Include Schedule A(PYN) with your return. If you itemize deductions on your Arizona return, also include a copy of federal Form 1040, Schedule A.
Enter the Arizona itemized deduction total from Schedule A(PYN), line 30, 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 warns that you must include a copy if you itemize on your Arizona return.
- Forgetting to include Schedule A(PYN): The form says to include it with your return.
- Not reducing deductions for amounts used to claim an Arizona credit: The page 3 notice 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
What does Part 1 cover?
Part 1 covers itemized deductions for the period you were an Arizona resident, plus Arizona-source itemized deductions for the period you were a nonresident.
What if my federal tax deduction was limited?
For the state income tax adjustments on lines 10 and 19, the form directs you to complete the worksheet on page 3. Table A determines the amount for line 10, and Table B determines the amount for line 19.
How are charitable contributions used for an Arizona credit handled?
Lines 11 and 18 ask for charitable contributions for which you are taking an Arizona credit. Lines 10 and 19 address amounts deducted as state income taxes on federal Schedule A for charitable contributions that received an Arizona credit.
Where do I put 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.