Form 140X (2023): Arizona Individual Amended Income Tax Return

The Arizona Form 140X allows individuals to correct errors or omissions made on their original Arizona income tax return (Forms 140, 140A, 140EZ, 140PY, or 140NR).

Who Should Use Form 140X?

  • You need to correct mistakes on your original return, like math errors, incorrect filing status, or income or deduction miscalculations.
  • You received additional income you didn't report earlier.
  • You became eligible for new deductions or credits after filing your original return.
  • The IRS changed your federal taxable income for 2023, and you need to report it to Arizona.

What You Can't Use Form 140X For?

  • Changing an estimated tax payment penalty
  • Amending a previously filed Form 140ET (Estimated Tax Return) (use Form 140ETX instead)

How to File Form 140X?

Send the completed form and supporting documents to the address provided on the instructions.

Key Points To Remember For Form 140X:

  • Don't use Form 140X to amend estimated tax payments or Form 140ET (Estimated Income Tax).
  • You cannot amend an already filed Form 140X.
  • File Form 140X only after your original return has been processed.
  • Generally, you have four years from the original filing date to claim a refund through an amended return.
  • Attach all relevant documentation supporting your changes, including copies of any notices received from AZDOR.

For the current year's Form 140X, click here.