"If a trust is domiciled in arizona..."
According to Arizona, a resident trust is a trust of which the fiduciary is a resident of Arizona. A nonresident trust is a trust that is not a resident trust and only has a filing obligation if there is Arizona source income.
The fiduciary must file a return for the trust if the trust has any Arizona taxable income for the tax year or the trust's gross income for the tax year is $5,000 or more, regardless of the amount of the Arizona taxable income.
See https://azdor.gov/forms/fiduciary-forms/arizona-fiduciary-income-tax-return
