Social Security Benefits or Railroad Retirement Benefits
Arizona does not tax Social Security benefits received under Title II of the Social Security Act. Arizona does not tax Railroad Retirement benefits received from the Railroad Retirement Board under the Railroad Retirement Act. If you included such social security or railroad retirement benefits as income on your federal return, subtract this income here.
Enter only the amount that you had to include as income on your federal return.
See the Arizona Department of Revenue Income Tax Ruling ITR 96-1 for more information about railroad retirement benefits.