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Arizona Revised Statutes Title 43. Taxation of Income § 43-1097. Change of residency status

Current as of March 08, 2022 | Updated by FindLaw Staff

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 § 42-1130 is not considered income derived from sources within this state.

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Cite this article: FindLaw.com - Arizona Revised Statutes Title 43. Taxation of Income § 43-1097. Change of residency status - last updated March 08, 2022 | https://codes.findlaw.com/az/title-43-taxation-of-income/az-rev-st-sect-43-1097/

Read this complete Arizona Revised Statutes Title 43. Taxation of Income § 43-1097. Change of residency status on Westlaw

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