Can you clarify your "note"? I found this on the 2019 140NR form for AZ....
As a nonresident, your Arizona gross income may include some of these losses. You may consider only those passive losses that arose from Arizona sources. Your 2019 Arizona gross income can include only Arizona source losses you used on your 2019 federal return.
This seems to contradict your "Note". ??
I am trying to figure out if, when allocating AZ source income if I am supposed to use net income BEFORE the loss carryover from prior year is applied (which is a positive number) or the income AFTER the loss carryover from prior years is applied (which is negative)
Your note makes me believe I use the number BEFORE loss carryover but the excerpt I found makes me believe I am to use the number AFTER the carryover.
Thanks!!
