Article: 50074
Arizona allows a wide variety of items to be claimed as an addition of Arizona income to increase the Arizona Gross Income. For further guidance see the AZ instructions.
Reporting Other Additions
To report any of the adjustments to Arizona gross income, follow these steps:
- Click on State Taxes.
- Click the link I’d like to see the forms I’ve filled out or search for a form.
- Click on the drop-down menu for Arizona.
- Click on the General tab.
- Click on Additions screen to add and open the form.
- Enter the amount in the applicable line.
- Click Save.
Enter the amount as a positive number.
Eligible Other Additions from Income
- Fiduciary Adjustment
- Ordinary Income Portion of Lump Sum Distributions Excluded on Federal Return
- Items Previously Deducted for Arizona Purposes
- Claim of Right Adjustment for Amounts Repaid in 2024
- Claim of Right Adjustment for Amounts Repaid in Prior Taxable Years
- Adjustment to Net Operating Loss due to Claim of Right
- Additions for Expenses Due to Claiming Credit 312
- Addition to S Corporation Income Due to Credits Claimed (Form 312)
- Adjusted Basis in Property for Which You Have Claimed a Credit for Investment in Qualified Small Businesses (Form 338) that was sold or otherwise disposed of during the year
- Adjusted Basis in Property for Which You Have Claimed a Credit for Agricultural Pollution Control Equipment (Form 325) that was sold or disposed of during the year.
- Adjusted Basis in Property for Which You Have Claimed a Credit for Pollution Control Equipment (Form 315) Before Taxable Year 2022 that was sold or otherwise disposed of during the year.
- Nonqualified Withdrawals from 529 College Savings Plans
- Sole Proprietor Loss of an Arizona Nonprofit Medical Marijuana Dispensary included in federal AGI
- Americans with Disabilities Act – Access Expenditures
- Amortization or depreciation for childcare facility before 1990
- Net Capital Loss from Exchange of Legal Tender
- Motion Picture Production Costs
- Entity-level Income Tax Payment – Form 355
- Other Additions related to tax credits
- Other additions not listed above