140X: Amended Income Return Form (2024)
Arizona · Arizona DOR · Used for tax years 2024
Arizona Form 140X is the 2024 Individual Amended Income Tax Return for Forms 140, 140A, 140EZ, 140NR and 140PY. It reports changes to a previously filed return, the reasons for those changes, and the resulting refund or amount owed.
Who files this form
Use the 2024 Arizona Form 140X to amend an individual income tax return filed on Form 140, 140A, 140EZ, 140NR or 140PY.
The form asks you to report changes to your original return or most recent amended return and explain the reason for each change.
What you'll need
Have these returns and details available to complete Form 140X:
- Your original return or most recent amended return, for the amounts previously reported.
- Your federal return, for federal adjusted gross income.
- The corrected amounts and reasons for each change.
- Your Social Security number and your spouse’s information if filing jointly or separately.
- Payment and overpayment amounts from your original return, including payments made after it was filed.
Include any required federal and Arizona schedules or other documents after Form 140X. Depending on your claims, also include:
- Page 4: The completed worksheet if claiming an increased standard deduction for charitable contributions.
- Page 5: Dependent and Other Exemption Information if reporting dependents, qualifying parents or grandparents, or Other Exemptions. This page asks for names, Social Security numbers and other details about the people listed.
How to file
- Enter your identifying information and check both your filing status and residency status.
- Complete the income, deduction, credit and payment lines that apply to you.
- Complete page 2, Parts 1(A), 1(B), 2 and 3 to report changes and explain each one. For changed items, enter the original amount, the amount added or subtracted, and the corrected amount.
- Sign and date the return. A paid preparer must also sign and date it and provide their street address, preparer TIN and phone number.
- Place required schedules and documents after Form 140X. Do not staple any items to the return.
If sending a payment, mail to:
Arizona Department of Revenue
PO Box 52016
Phoenix, AZ 85072-2016
Include the payment with Form 140X. Make your check payable to Arizona Department of Revenue and write your SSN, “Form 140X” and the tax year 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
Common mistakes
- Stapling items to the return: The form says not to staple any items.
- Leaving out page 5 when required: Your dependents and other exemptions may be denied if you do not complete it.
- Listing yourself or your spouse as a dependent: The form specifically says not to do this.
- Missing the charitable contribution worksheet or boxes: To claim the increased standard deduction, include the completed page 4 worksheet and check boxes 34S and 35C. Without the worksheet, the increase will not be allowed. Missing box 35C may also lead to denial.
- Failing to reduce charitable contributions for Arizona credits: The worksheet says to reduce contributions by amounts given during 2024 for which you claim an Arizona credit on the 2024 return or claimed one on the 2023 return.
- Forgetting to sign and date: The return includes a reminder for you and any paid preparer to sign and date it.
Questions people ask
Which Arizona returns can I amend with Form 140X?
The form lists Forms 140, 140A, 140EZ, 140NR and 140PY.
How do I explain what changed?
On page 2, list the changed items, previously reported amounts, amounts added or subtracted, and corrected amounts. Give the reason for each change on line 57.
Can I apply an overpayment to next year’s estimated tax?
Yes. On the 2024 form, line 51 lets you apply part or all of the line 50 overpayment to 2025 estimated tax. Enter “0” if you are not applying any amount.
Can I request direct deposit of my refund?
The form has fields for your routing number and account number, plus checking or savings boxes. Check box 52A if the deposit will ultimately be placed in a foreign account.
What if my address has changed?
Check box 58a if the address on this amended return differs from your original return or latest return filed. Complete page 2, Part 3 with your current address.