Part-Year Residents With Arizona Source Income for the Period of the Year in Which You Were an Arizona Nonresident.

If you have Arizona source income for the period of the year in which you were an Arizona nonresident, you must separately determine the amount of Arizona adjusted gross income for the period in which you were a resident and the amount of Arizona adjusted gross income for the period in which you were a nonresident. These figures are not separately stated on any particular line on your Arizona Form 140PY.

Enter the amount of income tax paid to the other state or foreign country. Do not include federal income taxes or any taxes paid to a city or county. Also, do not include any amount paid to the other state or foreign country for penalty or interest. Amounts of tax paid or accrued to a foreign country do not include amounts that are reasonably certain to be refunded, credited, rebated, abated, or forgiven.

Entire Income Upon Which Other States or Countrys Income Tax is Imposed

Enter the entire income upon which the other states or countrys income tax is imposed. This is the other states or countrys equivalent of Arizona adjusted gross income. Such income must include items of income and loss, but not exemptions and itemized or standard deductions. Such income must also be adjusted by any additions or subtractions required under the other states law which relate to the income from sources within the other state. This amount may not be shown on a specific line of the return filed with the other state.

If you are claiming a credit for taxes paid to another country, and that country withheld at the source, and you are not required to file a return with that country, enter the amount of income subject to tax in that foreign country.

NOTE FOR ARIZONA RESIDENTS ONLY: Since the other state can only tax a nonresident on income which is sourced to that state, the entire income upon which the other states income tax is imposed includes only income sourced to that other state under its income tax laws. Source income is generally income derived from property located within a state or from an activity carried on within a state when the income recipient is a nonresident.

NOTE: You may not be able to take the entire income upon which the other states or countrys tax is imposed from a specific line on the return filed to the other state or country. If you must determine this amount, attach a schedule. (You will not be able to efile and do this)

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