This document provides instructions for completing Arizona Form 140PTC, the 2004 Property Tax Refund (Credit) Claim form. It explains who is eligible to file the form, how to complete the form line-by-line, what documents must be attached depending on filing status, and the deadline for filing. Key details include that the claimant must have been an Arizona resident for all of 2004, been over 65 or received SSI payments, and paid property taxes or rent on their main Arizona home. The form must be filed by April 15, 2005 to claim a refund of Arizona property taxes paid.