Arizona § 43-1098 Apportionment of exemptions

Arizona Statutes

§ 43-1098 — Apportionment of exemptions

Arizona § 43-1098

Title 43Arizona Revised Statutes

Ch. 10INDIVIDUALS

Art. 6Nonresidents

This text of Arizona § 43-1098 (Apportionment of exemptions) 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. § 43-1098 (2026).

Text

A.Any resident taxpayer, other than an active member of the armed forces of the United States or any other auxiliary branch, who commences or terminates residency in this state during any one taxable year shall prorate the exemptions provided in section 43-1023 for blind persons and for persons sixty-five years of age or older on the basis of the proportion that the taxpayer's total Arizona gross income bears to federal adjusted gross income.

B.The percentage of the exemption allowed is computed by dividing the taxpayer's Arizona gross income by the federal adjusted gross income.

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A. Any resident taxpayer, other than an active member of the armed forces of the United States or any other auxiliary branch, who commences or terminates residency in this state during any one taxable year shall prorate the exemptions provided in section 43-1023 for blind persons and for persons sixty-five years of age or older on the basis of the proportion that the taxpayer's total Arizona gross income bears to federal adjusted gross income.

B. The percentage of the exemption allowed is computed by dividing the taxpayer's Arizona gross income by the federal adjusted gross income.