Arizona § 43-1094 Adjusted gross income of a nonresident

Arizona Statutes

§ 43-1094 — Adjusted gross income of a nonresident

Arizona § 43-1094

Title 43Arizona Revised Statutes

Ch. 10INDIVIDUALS

Art. 6Nonresidents

This text of Arizona § 43-1094 (Adjusted gross income of a nonresident) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 43-1094 (2026).

Text

A.In computing Arizona adjusted gross income, a nonresident individual should make such adjustments as are included in sections 43-1021 and 43-1022 which apply to income included in his Arizona gross income except as provided in subsection B of this section.

B.For a nonresident individual the exemption allowed by section 43-1022, paragraph 1 shall be allowed in an amount equal to that percentage of the exemptions set forth in section 43-1023 which his Arizona gross income is of his federal adjusted gross income.

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A. In computing Arizona adjusted gross income, a nonresident individual should make such adjustments as are included in sections 43-1021 and 43-1022 which apply to income included in his Arizona gross income except as provided in subsection B of this section.

B. For a nonresident individual the exemption allowed by section 43-1022, paragraph 1 shall be allowed in an amount equal to that percentage of the exemptions set forth in section 43-1023 which his Arizona gross income is of his federal adjusted gross income.