Arizona filing requirement

[jsspbusiness]

My daughter is a student in Arizona and made money as an independent contractor. She owes no tax and receives no refund; does she have to file the Arizona return?

[MayaD]

In the state of Arizona, full-year resident or part-year resident individuals must file a tax return if they are:

• Single or married filing separately and gross income (GI) is greater than $12,550;
• Head of household and GI is greater than $18,800; or
• Married and filing jointly and GI is greater than $25,100.

Arizona Department of Revenue

[jsspbusiness]

I followed the link the the Arizona Dept of Revenue, and her Arizona income was well below the numbers listed for filing. Does this mean that she does not have to file a return? Or is it better to file just so things will be on record?

[jsspbusiness]

I also see that TurboTax "assigned" her to use the non-resident tax return. Is that correct, or should we be using the part year resident form? She is a student using our home address (in NY) as her permanent address, but she used her Arizona address as her business address as an independent contractor. If she should be using the 140PY, how do we inform TurboTax to use it instead of 140NR?

[MayaD · Accepted solution]

If your daughter didn't take action to establish residency in AZ, she is considered non-resident and she should use

Form 140-NR. However, if her gross income is below the threshold mentioned earlier, she doesn't need to file.

Arizona Department of Revenue