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INSTRUCTIONS: ARIZONA ITEMIZED DEDUCTIONS FOR PART-YEAR RESIDENTS WITH NONRESIDENT INCOME (Schedule A(PYN))

Part-year Arizona residents with nonresident income who are filing itemized deductions with their tax return must complete a Schedule A(PYN). This document can be obtained from the website of the Arizona Department of Revenue.

Arizona Itemized Deductions For Part-Year Residents With Nonresident Income Schedule A(PYN) Step 1: Enter your name as it appears on form 140PY in the first blank box and your Social Security number in the second blank box.

Arizona Itemized Deductions For Part-Year Residents With Nonresident Income Schedule A(PYN) Step 2: If applicable and filing jointly, enter your spouse's name as it appears on form 140PY in the third blank box and their Social Security number in the fourth blank box.

Arizona Itemized Deductions For Part-Year Residents With Nonresident Income Schedule A(PYN) Step 3: Lines 1 through 4 concern medical and dental expenses, taxes, interest expense and gifts to charity.

Arizona Itemized Deductions For Part-Year Residents With Nonresident Income Schedule A(PYN) Step 4: Lines 5 through 9 concern casualty and theft losses.

Arizona Itemized Deductions For Part-Year Residents With Nonresident Income Schedule A(PYN) Step 5: Lines 10 through 15 concern job expenses and other miscellaneous expenses.

Arizona Itemized Deductions For Part-Year Residents With Nonresident Income Schedule A(PYN) Step 6: Lines 16 through 20 should only be completed by those deducting gambling losses.

Arizona Itemized Deductions For Part-Year Residents With Nonresident Income Schedule A(PYN) Step 7: Complete lines 21 through 23 as directed to calculate the subtotal of itemized deductions.

Arizona Itemized Deductions For Part-Year Residents With Nonresident Income Schedule A(PYN) Step 8: Lines 24 through 29 concern adjustments to medical and dental expenses.

Arizona Itemized Deductions For Part-Year Residents With Nonresident Income Schedule A(PYN) Step 9: Line 30 concerns adjustments to interest deduction.

Arizona Itemized Deductions For Part-Year Residents With Nonresident Income Schedule A(PYN) Step 10: Lines 31 through 35 concern adjustments to gambling losses.

Arizona Itemized Deductions For Part-Year Residents With Nonresident Income Schedule A(PYN) Step 11: Line 36 concerns adjustments to charitable contributions.

Arizona Itemized Deductions For Part-Year Residents With Nonresident Income Schedule A(PYN) Step 12: Lines 37 through 48 concern adjusted itemized deductions.

Arizona Itemized Deductions For Part-Year Residents With Nonresident Income Schedule A(PYN) Step 13: Attach this form to your form 140PY return.