azdor.gov Forms instr%20140X

This document provides instructions for filing an amended Arizona individual income tax return using Form 140X. Key details include: 1. Form 140X should be used to correct an original Form 140, 140A, 140EZ, 140PY or 140NR filed within the past four years. 2. Payments are due in full with the amended return. Penalties may apply for late filing or payment. 3. Columns (a), (b), and (c) should be completed for key lines to show original, change, and corrected amounts. 4. Reasons for changes should be described in Part III. Supporting documents may be required.