140PY: Part-Year Resident Personal Income Tax Form (2024)
Arizona · Arizona DOR · Used for tax years 2024
Arizona Form 140PY is the 2024 personal income tax return for part-year residents. It reports federal and Arizona income, residency dates, deductions, credits, and payments to calculate your Arizona tax due or overpayment.
Who files this form
Form 140PY is Arizona’s part-year resident personal income tax return for 2024. It has separate residency-status boxes for active military and other part-year residents.
The form asks for your dates of Arizona residency and other states where you were a resident. The supplied text does not state income thresholds or other rules for when filing is required.
What you'll need
Have your 2024 federal return available for the federal income amounts requested on Form 140PY, including Schedules C, D, and E if applicable.
Depending on what you report or claim, include:
- Your own schedules for other income on line 22 and other federal adjustments on line 24.
- The completed page 3 worksheet if claiming the standard deduction increase for charitable contributions.
- Page 4 if listing additional dependents, additional qualifying parents or grandparents, or claiming other exemptions on line 48.
- The page 5 schedule for other additions to Arizona gross income, or the page 6 schedule for other subtractions, as applicable.
- Any required federal and Arizona schedules or other documents.
You will also need the Social Security numbers and other identifying information requested for yourself, your spouse, and anyone you list as a dependent or for an exemption.
How to file
Complete and sign the return. Place required federal and Arizona schedules and other documents after Form 140PY. Do not staple anything to the return.
If sending a payment with the return, include your payment and mail to:
Arizona Department of Revenue
PO Box 52016
Phoenix, AZ 85072-2016
Make your check payable to Arizona Department of Revenue and write your Social Security number 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
If filing under an extension, check box 82F. The supplied text does not provide e-filing directions.
Common mistakes
- Stapling documents to the return. The form says not to staple any items.
- Using check marks instead of counts. Enter the number claimed in the exemption boxes that request a count.
- Listing yourself or your spouse as a dependent. The dependent and other exemption tables specifically say not to list yourself or your spouse.
- Leaving out the charitable contribution worksheet. Without the completed page 3 worksheet, your standard deduction will not be increased. Also check boxes 53S and 54C. Missing box 54C may result in denial of the increase.
- Not reducing charitable contributions for Arizona credits. The worksheet requires a reduction for contributions made in 2024 for which you claim an Arizona credit for 2024 or claimed one for 2023.
- Missing the extra dependent calculation. If you have more than three qualifying dependents, complete page 4, Part 1, and the worksheet referenced in the instructions to calculate the dependent tax credit.
Questions people ask
Do I report both federal and Arizona income amounts?
Yes. The income section has separate columns for 2024 federal amounts and Arizona-only amounts.
How is the Arizona income ratio calculated?
Divide Arizona gross income on line 26 by federal adjusted gross income on line 25. Enter the result on line 27, but do not enter more than 1.000.
Can I receive my refund by direct deposit?
The form provides spaces for your routing and account numbers and asks you to select checking or savings. Check box 88A if the deposit will ultimately be placed in a foreign account.
Can I apply an overpayment to next year’s estimated tax?
Yes. Line 71 lets you enter the amount of your overpayment to apply to 2025 estimated tax.
Can charitable contributions increase my standard deduction?
Yes. The page 3 worksheet calculates an increase equal to 33% of eligible contributions after the required reduction for Arizona tax credits. For part-year residents, eligible contributions are limited to those incurred and paid while an Arizona resident, plus gifts from Arizona sources incurred and paid while a nonresident.