Arizona Revised Statutes Title 43. Taxation of Income § 43-1094. Adjusted gross income of a nonresident

A. In computing Arizona adjusted gross income, a nonresident individual should make such adjustments as are included in §§ 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 § 43-1022, paragraph 1 shall be allowed in an amount equal to that percentage of the exemptions set forth in § 43-1023 which his Arizona gross income is of his federal adjusted gross income.