Should I file a AZ state income tax if I live in CA, own a rental property in AZ, collected 13,600 in rent, but my federal shows a -11,000 for rental and royalties?

[davoti2]

Thank you very much for your information.

My only income from AZ is from rental houses. I did not remember file schedule 1, rental income usually goes on federal schedule E with has negative after all the expenses and deductions.

Use an example, with $250K total income, I have 60K AZ rental income after everything is a negative  net income, in this case, do I need to file non resident income  tax for AZ ?

Thanks again.

Dave 

[maglib]

@georgeraybe   YOU WILL NOT HAVE TO FILE A NR return as your below the filing threshold.  

Arizona nonresidents earning income from Arizona sources and who meet the filing threshold are required to file a nonresident tax return (AZ Form 140NR).  Rental income from a property located in Arizona is considered income from Arizona sources.  If you are required to file a nonresident return, report the rental income on Form 140NR, line 21.  

Arizona does not allow individuals a adjustment to reduce current year income with net a operating loss carry forward utilized on the federal return.  

To determine if you meet the filing threshold for a nonresident see Form 140NR instructions, page 1) for the table listing the filing thresholds for each type of filing status. 

https://azdor.gov/forms/individual/arizona-nonresident-personal-income-tax-booklet 

The filing threshold (GROSS RENT) used to determine if a taxpayer must
file an Arizona individual income tax return was adjusted
for inflation.
The filing threshold is based on a taxpayer’s filing status
and federal gross income excluding certain income that
Arizona does not tax. A taxpayer must file if they are:
• Single and gross income is more than $12,950;
• Married filing joint and gross income is more than
$25,900;
• Married filing separate and gross income is more than
$12,950; and
• Head of Household and gross income is more than
$19,400.
For more information and income that is excluded, see the
table, Arizona Filing Requirements, provided on page 1 of
the instructions for the income tax form you are filing