Arizona Administrative Code
Title 15 - REVENUE
Chapter 2 - DEPARTMENT OF REVENUE - INCOME AND WITHHOLDING TAX SECTION
Subchapter C - INDIVIDUALS
Article 2 - ADDITIONS TO ARIZONA GROSS INCOME
Section R15-2C-211 - Amounts Already Deducted
Current through Register Vol. 30, No. 38, September 20, 2024
A taxpayer shall not deduct the same expense twice in computing Arizona taxable income.
1. If a taxpayer includes an expense item in determining the current year's federal adjusted gross income or federal taxable income for the taxable year, the taxpayer shall not include that expense item a second time in determining Arizona taxable income for the same taxable year.
2. If a taxpayer deducted an expense item in an Arizona individual income tax return and deducts the expense item again in a subsequent return in computing either federal adjusted gross income or Arizona taxable income, the taxpayer shall add back the expense item to determine Arizona adjusted gross income.
