Arizona State Tax law requires the following to claim the $10,000
To claim this exemption, your parent must be at least 65 years old during the taxable year and must require assistance with two or more of the specified categories of activities of daily living.
For more information regarding what the term “activities of daily living” means when determining an Arizona resident taxpayer’s eligibility for this exemption, see the department’s ruling, ITR 14-3, "Activities of Daily Living" for the Purpose of the Exemption Allowed Under A.R.S. § 43-1023(C).
To help you determine if your parent or grandparent required assistance with activities of daily living to meet this requirement, it is recommended that you review the department’s procedure, ITP 14-2, Procedure for Determining Whether a Parent or Grandparent Requires Assistance with Activities of Daily Living for Purposes of the Exemption Allowed under A.R.S. § 43-1023(C) and complete the checklist. Keep the checklist for your records.
You must have paid more than one-half of the support and maintenance costs for your parent.
Your parent or grandparent must have lived in the taxpayer’s principal residence for the entire taxable year.
The fact that a parent or grandparent dies during the taxable year shall not deprive the taxpayer of the exemption if the parent or grandparent lived in the taxpayer’s principal residence for the entire part of that taxable year prior to his or her death.
Temporary absences by the parent or grandparent for special circumstances, such as a hospital stay or care in a hospice facility count as time lived in the taxpayer’s principle residence.
APPLICABLE LAW: A.R.S. § 43-1023(C) provides that an Arizona resident taxpayer may claim a $10,000 exemption for each of the taxpayer’s parents or grandparents that meet the requirements set forth in A.R.S. § 43-1023(C).
Click here for Arizona IT-14-2.
Click here for Arizona Individual Tax Procedure
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