{"data":{"id":"us-az/a.r.s.-43-1094","jurisdiction":"us-az","citation":"A.R.S. § 43-1094","heading":"Adjusted gross income of a nonresident","body":"A. In computing Arizona adjusted gross income, a nonresident individual should make such adjustments as are included in sections 43-1021 and 43-1022 which apply to income included in his Arizona gross income except as provided in subsection B of this section.\n\nB. For a nonresident individual the exemption allowed by section 43-1022, paragraph 1 shall be allowed in an amount equal to that percentage of the exemptions set forth in section 43-1023 which his Arizona gross income is of his federal adjusted gross income.","path":["Title 43 Taxation of Income"],"source_url":"https://www.azleg.gov/ars/43/01094.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"99b77a86dfe78e94811839585a74055d8de8ca70ba8463512c49d713e34fb9e7","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-43-1093","next":"us-az/a.r.s.-43-1095"},"notice":"GroundRules: Original legal text. Not legal advice."}