Form 140X: Arizona Individual Amended Income Tax Return

Form 140X is an official document used by individuals in Arizona to amend (change) their previously filed Arizona income tax return. This form allows taxpayers to correct any errors or omissions made on their original return.

Who should use Form 140 X?

A. You need to make changes to your income, deductions, credits, or other tax items reported on your original Arizona return.

B. You received a notice from the Arizona Department of Revenue (ADR) informing you of a change to your tax liability.

C. You want to claim additional tax benefits you were previously unaware of.

What information is needed to File Form 140X?

A. A copy of your original 2023 Arizona return (Form A40, A40NR, or A40PT) with all supporting schedules and worksheets.

B. Any notices you received from the ADR regarding your 2023 tax return.

C. Information about the changes you are making to your return, including calculations and supporting documentation.

How to file Form 140X?

  • Download the form attached below and mail it with any required documentation.
  • Arizona does not currently offer electronic filing for amended returns.

Important Points to Remember:

  • Always include copies of any supporting documentation for the changes you're making.
  • Generally, you have three years from the original due date of the return (excluding extensions) to file an amended return.
  • If the IRS adjusts your federal return, you have 90 days from the final determination to file Form 140X, along with a complete copy of the federal notice.
  • You may be subject to penalties and interest if you owe additional tax due to the amendment.