In the state of Arizona, individuals must file a tax return if they are:
- single, married filing separately or head of household and the Arizona Adjusted Gross Income (AAGI) is at least $5,500, or the Gross Income (GI) is at least $15,000;
- married and filing jointly and the AAGI is at least $11,000, or the GI is at least $15,000.
Non-Residents
In the case of nonresidents, A.R.S. § 43-1091 provides that Arizona gross income includes only that portion of federal adjusted gross income which represents income from sources within this state. Income of a nonresident from the wages or salary received by the nonresident employee who is in this state on a temporary basis for the purpose of performing disaster recovery from a declared disaster during a disaster period as defined in section 42-1130 is not considered income from sources within this state.
For Arizona income tax purposes, A.R.S. § 43-104 defines the term “nonresident” to mean every individual other than a resident.
Arizon section 43-1411. Partnership, individual partnership liability
An individual carrying on a business in partnership shall be liable for income tax only in his individual capacity.
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