azdor.gov Forms schedA

This document provides line-by-line instructions for completing Arizona Form 140 Schedule A, which reconciles itemized deductions for Arizona tax purposes with itemized deductions on a federal Form 1040 Schedule A. Key points include: - Form 140 Schedule A must be completed if taking certain Arizona adjustments to medical expenses, gambling losses, property tax credits, or other items differing between federal and state returns. - Line 1 enters medical expenses from federal Schedule A, without reducing by income percentage or payments from an MSA. - Line 15 requires reducing Arizona itemized deductions by any amounts related to income excluded from Arizona taxation, such as interest from U.S. obligations. - The form reconciles itemized