I have a rental house in AZ. In federal 1040-schedule E, the net rent income is negative after deducting all the expenses and depreciation.
But when filing AZ state tax 140NR, line 21 asks rent income. should we put the rent received (before any expense) or the net income (after deducting all the expense)?
If it's the rent collected, then on this line federal amount will be 0 and Arizona amount will be a positive number?
