Arizona § 43-1097 Change of residency status

Arizona Statutes

§ 43-1097 — Change of residency status

Arizona § 43-1097

Title 43Arizona Revised Statutes

Ch. 10INDIVIDUALS

Art. 6Nonresidents

This text of Arizona § 43-1097 (Change of residency status) 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. § 43-1097 (2026).

Text

A.During the tax year in which a taxpayer changes from a resident to a nonresident, Arizona taxable income shall include all of the following:

1.All income and deductions realized or recognized, or both, depending on the taxpayer's method of accounting, during the period the individual was a resident, and any income accrued by a cash basis taxpayer prior to the time the taxpayer became a nonresident of this state.

2.All income and deductions earned in Arizona or derived from Arizona sources after the time the taxpayer became a nonresident of this state.

B.During the tax year in which a taxpayer changes from a nonresident to a resident, Arizona taxable income shall include all of the following:

1.All income and deductions realized or recognized, or both, depending on the taxpayer's

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A. During the tax year in which a taxpayer changes from a resident to a nonresident, Arizona taxable income shall include all of the following:

1. All income and deductions realized or recognized, or both, depending on the taxpayer's method of accounting, during the period the individual was a resident, and any income accrued by a cash basis taxpayer prior to the time the taxpayer became a nonresident of this state.

2. All income and deductions earned in Arizona or derived from Arizona sources after the time the taxpayer became a nonresident of this state.

B. During the tax year in which a taxpayer changes from a nonresident to a resident, Arizona taxable income shall include all of the following:

1. All income and deductions realized or recognized, or both, depending on the taxpayer's method of accounting, during the period the individual was a resident, except any income accrued by a cash basis taxpayer prior to the time the taxpayer became a resident of this state.

2. All income and deductions earned in Arizona or derived from Arizona sources prior to the time the taxpayer became a resident of this state.

C. Income received while a nonresident from the wages or salary received by an employee who is in this state on a temporary basis for the purpose of performing disaster recovery from a declared disaster during a disaster period as defined in section 42-1130 is not considered income derived from sources within this state.