Does a taxpayer have to file an Arizona state income tax return in 2017 if they lived in Arizona for part of the year but earned no income in Arizona?

Any unearned income while there?

NO.  no income whatsoever in AZ

Yes.  Your tax liability will be zero, but it is required to be filed.

Part-Year Residents: If you are a part-year resident, you must file Arizona Form 140PY, Part-Year Resident Personal Income Tax Return. You are a part-year resident if you did either of the following during 2017: • You moved into Arizona with the intent of becoming a resident. • You moved out of Arizona with the intent of giving up your Arizona residency.

You must complete your federal return before completing your Arizona return. You must complete a 2017 federal return to determine your federal adjusted gross income, even if not filing a federal return. Arizona uses federal adjusted gross income as a starting point to determine Arizona taxable income.

For more information a link is provided for your convenience:  2017 Part Year Resident Instructions

[Edited:  01.24.2018 | 5:44 PM}

Your reply is inconsistent.  On the top, you say "yes.  Your liability will be zero, but filing is required.  In paragraph 3, you say "if you had no income while a resident of AZ, including wages, or income from AZ property, then a tax return is not required to be filed.  My taxpayer had NO AZ INCOME WHATSOEVER.  Does she still have to file AZ tax return or not?

@bill_thomas  Apologies, I meant to remove that sentence.  The AZ instructions do not say you don't have to file, you can have a 0 % of income which will relate to a 0% of tax.