Yes, it may seem odd, but for Arizona a “small business taxpayer” means any individual taxpayer who reports on their federal income on the following schedules and forms:
- Schedule B, interest and ordinary dividends.
- Schedule C, profit or loss from business.
- Schedule D, capital gains and losses
- Schedule E, supplemental income or loss.
- Schedule F, profit or loss from farming.
- Form 4797, sale of business property.
- Form 4835, farm rental income and expenses.
Because Schedule B, D and E are included on this list, many people with investment income only will be considered Arizona small business taxpayers.
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