Nonresident Personal Income Tax Form -- Fillable

Form is used by non-residents to report income derived from Arizona sources and related expenses, allowable deductions and credits.

For tax year 2018 - 2022, see Form 140 - X & Y Tables.
For tax year 2017 and prior, see Form 140NR X & Y Tables.

Please ensure you download and open the form from your computer folder using Acrobat, as you will encounter issues when viewing and filling it out within your internet browser.

The Arizona Department of Revenue discontinued the calculating 2D Barcode program. Fillable forms no longer calculate your fields, but you can download the fillable form and type the information. This reduces errors from ADOR staff deciphering taxpayer handwriting

For technical assistance on fillable forms, see Forms Technical Information.