MCTCP Middle Class Tax Cuts Package (MCTCP) WORKSHEET FOR CALENDAR YEAR 2025 WORKSHEET 1 Enter the amount of Other Adjustments not related to the MCTCP. See instructions............................................... $ 00 2 Enter the amount from I.R.S. Schedule 1 - A Line 13 (Qualified tips deduction) ................................................. $ 00 3 Enter the amount from I.R.S. Schedule 1 - A Line 21 (Qualified overtime compensation deduction).................... $ 00 4 Enter the amount from I.R.S. Schedule 1 - A Line 30 (Qualified passenger vehicle loan interest deduction)........... $ 00 5 Enter the amount from I.R.S. Schedule 1 - A Line 37 (Enhanced deduction for seniors)...................................... $ 00 6 Total: Add lines 1 through 5, this the amount that goes on Other Adjustments (Pg. 6 Line V on 140, Pg. 6 Line Y on 140PY, Pg. 6 Line P on 140NR, Form 140X, page 7, line V; or page 9 line P; or page 11, line Y).... $ 00 USE THIS WORKSHEET FOR PREPARATION OF OTHER SUBTRACTIONS SCHEDULE,PLEASE KEEP THIS WORKSHEET FOR YOUR RECORDS. DO NOT SUBMIT THIS WORKSHEET WITH YOUR RETURN. Taxpayers who qualify for the following federal deductions may also take these deductions on their 2025 Arizona state individual income tax return: -Qualified tips deduction -Qualified overtime compensation deduction -Qualified passenger vehicle loan interest deduction -Enhanced deduction for seniors Please note that these deductions are not available on the Arizona Form 140A or Arizona Form 140EZ so an Arizona resident that wishes to claim these deductions must file Arizona Form 140. For 140PY and 140NR filers ONLY qualified tips and overtime compensation included in Arizona gross income may be subtracted. If you file jointly federally and separately in Arizona the subtraction amounts should be reduced from the federal return to only include taxpayer and not spouse amounts. If you file separately federally and jointly in Arizona and as a result of filing separately federally were not eligible to claim the enhanced senior deduction, the qualified tips deduction and the qualified overtime compensation deduction on the federal return compute your Arizona subtraction as if you had filed married filing joint federally. If you file separately federally and jointly in Arizona and claimed the qualified vehicle loan interest deduction on the federal return, the amounts claimed as a qualified vehicle loan interest deduction from the two separate federal returns should be combined as the total qualified vehicle loan interest subtraction on the Arizona joint return. USE THIS WORKSHEET FOR PREPARATION OF OTHER SUBTRACTIONS SCHEDULE,PLEASE KEEP THIS WORKSHEET FOR YOUR RECORDS. DO NOT SUBMIT THIS WORKSHEET WITH YOUR RETURN. ADOR (25) Middle Class Tax Cuts Package (MCTCP) WORKSHEET 2025