BobKamman
Level 15

Arizona's Department of Revenue is a political playground with novice staff who know little and care less.  A client recently called to ask about her refund because it did not show up on the online query page yet (similar to what happens with IRS) -- she was told she would have to come downtown to fill out some paperwork to avoid penalties, because her return clearly was lost.  But this is from the latest Form 140-X instructions I could find:

Line 17: Enter your corrected federal adjusted gross income. If you filed a federal amended return to exclude unemployment compensation, use the corrected federal adjusted gross income amount from Line 1 Box C of federal Form 1040X. If the IRS automatically adjusted your federal adjusted gross income, use the corrected federal adjusted gross amount from your 2020 Tax Year IRS transcript. 

https://azdor.gov/sites/default/files/media/FORMS_INDIVIDUAL_2020_140X-UI-Notice.pdf