This document provides instructions for completing Arizona's 2004 resident personal income tax return (Form 140A). It outlines who can use Form 140A, filing requirements and dates, residency definitions, how to determine filing status, and line-by-line instructions for completing the form. Key details include that Form 140A is for full-year Arizona residents with income under $50,000, special filing considerations for American Indians and military members, the April 15th filing deadline and penalties for late filing or payment, and the ability to e-file for quick refunds.