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Level 2
February 16, 2022
Question

Do I need to file AZ state tax?

  • February 16, 2022
  • 3 replies
  • 27 views

Husband lives in MA, 2021 full year resident, works in MA. I lived in MA from Jan-July then moved to AZ for school. I had no income throughout 2021. Do I (we) file AZ state tax?

3 replies

Level 15
February 16, 2022

No.

As a nonresident of Arizona – someone whose permanent domicile isn’t Arizona – you would only report income derived from Arizona sources. 

Since you have none, you have nothing to report on an Arizona return, and no need to file one.

Please see Do You Have to File? in the Arizona Form 140NR Nonresident Personal Income Tax Booklet, found at Arizona Nonresident Personal Income Tax Booklet.

Level 2
February 16, 2022

Thank you. I should have clarified that I became an AZ resident in Aug, would it change anything?

 

DawnC
Level 15
February 16, 2022

It could.   If you became a permanent resident (not just there for school) of AZ, you may need to file 2 part-year resident tax returns.   A resident of AZ is subject to tax on all income no matter where the income is earned.   However, Arizona allows couples to file separately even if they filed a joint federal return.  

 

Residents and part-year residents.   Individuals must file if:   

 

Filing status is:                                     And gross income is more than:

Single, MFS...............................................................................$12,550

MFJ.............................................................................................$25,100

HOH...........................................................................................$18,800

 

So, as a resident filing a joint return, you may have a filing requirement depending on your spouse's income.   As a MFS resident, you wouldn't have a filing requirement. 

How do I prepare a joint federal return and separate state returns?  

 

 

If you went to AZ to attend school with the intention of returning to MA after finishing your education, that is a temporary educational absence, which would make you a nonresident of AZ.  As a nonresident, you would have no filing requirement.   see nonresident examples.   

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