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.
You are a part-year resident if you did either of the following during the tax 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 part-year resident, you must file Form 140PY, Part-Year Resident Personal Income Tax Return.
If you were a non-resident of Arizona but worked within the state, you should file as a Arizona Non-Resident to receive a refund of all or part of your state withholdings.