azdor.gov Forms 140pyai

1) This document provides instructions for completing Arizona Form 140PY, Schedule A(PY) for itemized deductions. It outlines which expenses a part-year resident can deduct based on whether they were incurred while an Arizona resident or from Arizona sources during non-residency. 2) Expenses like medical costs, taxes, interest, charitable donations, and casualty losses are allowable if incurred as an Arizona resident or from Arizona sources during non-residency. Gambling losses up to gambling winnings may be deducted. 3) The form walks through each deductible expense category, providing details on how to calculate Arizona deductions that may differ from federal deductions due to Arizona tax laws. It ensures only deduct