azdor.gov Forms 140X%20instructions

This document provides instructions for filing an amended Arizona individual income tax return using Form 140X. It explains that Form 140X should be used to correct a previously filed Form 140, 140A, 140EZ, 140PY, or 140NR. The summary includes: 1) Form 140X must be filed within 4 years of the original return. It should also be filed within 90 days if amending the federal return or receiving an IRS correction. 2) Payment is due in full when filing the amended return. Refunds for deceased taxpayers require Form 131. 3) Penalties may apply for late payment, filing, or substantial underpayment. Interest accrues from the original due date.