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Deductions & credits
Sounds like your home in AZ is not a rental. Instead, it's a second home your children occupy. If this is a case there would be no need to file an arizona return because you have no income derived from the state. There are basically two conditions in which a state can tax an individual:
1. The individual has sourced income from that state.
2. The individual is a resident of that state.
‎June 1, 2019
12:43 PM