How to generate Arizona Form 140PTC Property Tax Refund (Credit) Claim?

Input for this form is available in Screen 53, Other Credits (Screen 53.101, Arizona Credits) in the Property Tax Credit (Form 140PTC) section. https://www.azdor.gov/Forms/Individual/Form140PTC.aspx

The Arizona Form 140PTC will generate when certain conditions have been met, within the return.  If the form is not generated as expected, please verify the following conditions have been met:

  • Residency - You were a resident of Arizona for the whole tax year.  (Example: January 1, 20## to December 31, 20##.)
  • Date of Birth - You were either 65 or older by December 31, 20##, or if you were under age 65, you were receiving Title 16 Supplemental Security Income (SSI) payments during the tax year. (You must meet only one of these requirements.)
  • Household Income - Your total household income was less than $3,751 if you lived alone. If others lived with you, your total household income was less than $5,501.
  • Property Taxes or Rent - You paid property taxes or rent on your main home in Arizona during the current tax year. You may also have paid both property taxes and rent for the whole tax year. If you only paid rent during the tax year, you must have rented for the whole year.

You also meet this requirement if one of the following applies.

  • You were a resident of a nursing home in Arizona. The nursing home was subject to and paid property taxes.
  • You used your social security or other personal funds to pay the nursing home.
  • You were a shareholder of a cooperative corporation in Arizona.
  • The unit that you lived in was your main home during the tax year.
  • You were a member of a condominium association in Arizona. Your unit was your main home during the tax year.
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