In order for income to be taxed by both Arizona and another state or country, the following must exist.
For an Arizona resident:
1. The same income must be taxed by both Arizona and the other state or country; and
2. The income must have its source within the other state or country.
For a nonresident:
1. The same income must be taxed by both Arizona and the other state or country; and
2. The income must have its source within Arizona.