How many days can I work remote in AZ without paying AZ state tax?

[Kim283]

How many days can I work remote while in AZ without paying AZ state tax?  My permanent residency is in MI.

[TomD8]

Arizona's filing requirement for non-residents is based on income, not on days worked.  You'll find the 2021 filing requirements on page 9 of the 2021 AZ non-resident instruction booklet, which you can download here:

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

Income from remote work carried out from an AZ location is AZ-source income.

If you spend "more than 9 months of the taxable year" in Arizona, you must file your AZ tax return as a resident.

https://azdor.gov/sites/default/files/PROCEDURES_INDIV_1992_itp92-1.pdf

[SweetieJean]

Also note that an employer must withhold Arizona tax from wages paid for services performed within the state, regardless of whether the employee is a resident or nonresident. However, there are exceptions to the general mandatory withholding requirements for nonresident employees temporarily performing services for their employer in Arizona.

Withholding Exceptions | Arizona Department of Revenue