If you are not sure if you are an Arizona resident for state income tax purposes, you should get Arizona Department of Revenue Income Tax Procedure ITP 92-1.
You are a resident of Arizona if your domicile is in Arizona. Domicile is the place where you have your permanent home. It is where you intend to return if you are living or working temporarily in another state or country. If you leave Arizona for a temporary period, you are still an Arizona resident while gone. A resident is subject to tax on all income no matter where the resident earns the income.
The Arizona Form 140 is for full year residents only. You may not file a joint Arizona income tax return on Form 140 if any of the following apply.
- Your spouse is a nonresident alien (citizen of and living in another country).
- Your spouse is a resident of another state.
- Your spouse is a part-year Arizona resident.
If filing a joint return with your nonresident spouse, you may file a joint return using Form 140NR. See Form 140NR instructions. If filing a joint return with your part-year resident spouse, you may file a joint return using Form 140PY. Select the appropriate option for part year or nonresident.
If you are a part-year resident, you must file Form 140PY, Part-Year Resident Personal Income Tax Return.
You are a part-year resident if you did either of the following during the year:
- You moved into Arizona with the intent of becoming a resident.
- You moved out of Arizona with the intent of giving up your Arizona residency.
If you are a nonresident, you must file Form 140NR, Nonresident Personal Income Tax Return.