My wife & I lived in Texas for 10 years. In 2022, she went to Arizona for about 6 months (<9) to complete an internship in pursuit of a degree. After the internship, she is returning to TX. That relocation is legitimately temporary and it has always been our intent for her to return to her domicile with me in TX. As such, I believe she is legitimately a “nonresident” filer in AZ for 2022, and when I prepare a return in TT claiming only her “Arizona source” income there is zero tax due (it's not much income).
Two questions:
1) Do you agree that she qualifies in AZ for nonresident filing status?
2) If so, with zero tax liability, does AZ even require that we file a state return for her?
Thanks for your help!
MH
