{"data":{"id":"us-az/a.r.s.-43-1097","jurisdiction":"us-az","citation":"A.R.S. § 43-1097","heading":"Change of residency status","body":"A. During the tax year in which a taxpayer changes from a resident to a nonresident, Arizona taxable income shall include all of the following:\n\n1. All income and deductions realized or recognized, or both, depending on the taxpayer's method of accounting, during the period the individual was a resident, and any income accrued by a cash basis taxpayer prior to the time the taxpayer became a nonresident of this state.\n\n2. All income and deductions earned in Arizona or derived from Arizona sources after the time the taxpayer became a nonresident of this state.\n\nB. During the tax year in which a taxpayer changes from a nonresident to a resident, Arizona taxable income shall include all of the following:\n\n1. All income and deductions realized or recognized, or both, depending on the taxpayer's method of accounting, during the period the individual was a resident, except any income accrued by a cash basis taxpayer prior to the time the taxpayer became a resident of this state.\n\n2. All income and deductions earned in Arizona or derived from Arizona sources prior to the time the taxpayer became a resident of this state.\n\nC. Income received while a nonresident from the wages or salary received by an employee who is in this state on a temporary basis for the purpose of performing disaster recovery from a declared disaster during a disaster period as defined in section 42-1130 is not considered income derived from sources within this state.","path":["Title 43 Taxation of Income"],"source_url":"https://www.azleg.gov/ars/43/01097.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"79ca8b1655744ce5e96887e35dc0e64cce3fc5b4e7fb8917f313344dc6afe2bd","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-43-1096","next":"us-az/a.r.s.-43-1098"},"notice":"GroundRules: Original legal text. Not legal advice."}