azdor.gov Forms 140a(nr)f

This document is an Arizona Schedule A(NR) for itemized deductions for nonresidents. It provides instructions for adjusting federal itemized deductions for Arizona purposes. Key information includes: 1) Medical and dental expenses, gambling losses/winnings, property taxes, and charitable contributions may be adjusted. 2) Adjusted itemized deductions are calculated by subtracting reductions from additions to federal itemized deductions. 3) The Arizona itemized deduction amount is the adjusted itemized deduction multiplied by the Arizona percentage. This amount is entered on the Arizona tax return.