INSTRUCTIONS: ARIZONA PERSONAL EXEMPTION ALLOCATION ELECTION (Form 202)
Married Arizona taxpayers filing their state income tax returns separately or individually must file a form 202 if one spouse if claiming more than half of the total personal exemption allocated to both. This document can be obtained from the website of the Arizona Department of Revenue.
Arizona Personal Exemption Allocation Election 202 Step 1: If not filing for the calendar year pre-printed on the form, enter the beginning and ending dates of your fiscal year.
Arizona Personal Exemption Allocation Election 202 Step 2: In the first blank box, enter the name of the spouse claiming more than one half of the total exemption.
Arizona Personal Exemption Allocation Election 202 Step 3: In the second blank box, enter the Social Security number of the spouse claiming more than one half of the total exemption.
Arizona Personal Exemption Allocation Election 202 Step 4: In the third blank box, enter the name of the spouse claiming less than one half of the total exemption.
Arizona Personal Exemption Allocation Election 202 Step 5: In the fourth blank box, enter the Social Security number of the spouse claiming less than one half of the total exemption.
Arizona Personal Exemption Allocation Election 202 Step 6: Indicate with a check mark whether this is an original or amended election.
Arizona Personal Exemption Allocation Election 202 Step 7: Part I should only be completed by full-year residents claiming no dependents who are filing a form 140 or 140A.
Arizona Personal Exemption Allocation Election 202 Step 8: Part II should only be completed by part-year residents filing a form 140PY or nonresidents filing a form 140NR who are claiming no dependants.
Arizona Personal Exemption Allocation Election 202 Step 9: At the top of the second page, enter the name and Social Security number of both spouses.
Arizona Personal Exemption Allocation Election 202 Step 10: Part III should only be completed by full-year residents filing a form 140 or 140A who are claiming at least one dependant.
Arizona Personal Exemption Allocation Election 202 Step 11: Part IV should only be completed by part-year residents filing a form 140PY or nonresidents filing a form 140NR who are claiming at least one dependant.
Arizona Personal Exemption Allocation Election 202 Step 12: Both spouses should sign and date the bottom of the second page.
