You may itemize on your Arizona return, even if you do not itemize on your federal return. But, to itemize on your Arizona return, you must first complete a federal Schedule A. Use Arizona Form 140, Schedule A, Itemized Deduction Adjustments, to adjust the amount shown on the federal Schedule A.
Complete Form 140, Schedule A, only if you are making changes to the amount shown on the federal Schedule A. You must include the federal Form 1040, Schedule A, with this form. You must complete Form 140, Schedule A, only if any of the following items apply to you.
1. You are deducting medical and dental expenses.
2. You are claiming a federal credit (from federal Form 8396) for interest paid on mortgage credit certificates.
3. You are deducting gambling losses while taking a subtraction for Arizona lottery winnings.
4. Your deductions claimed on the federal Schedule A include expenses related to income not subject to Arizona tax.
5. You are claiming an Arizona credit for any amount allowed as a charitable contribution.
If any of the above items apply to you, complete a federal Form 1040, Schedule A, and then complete Arizona Form 140, Schedule A, as instructed below. Do not complete Form 140, Schedule A, if the above items do not apply to you. If you do not have to complete Form 140, Schedule A, enter the amount from federal Form 1040, Schedule A, on Arizona Form 140, page 2, line 43.