Article: 50082
Arizona allows a wide variety of items to be claimed as a subtraction to Arizona income to decrease the Arizona Gross Income. For further guidance see the AZ instructions.
Reporting Other Subtractions
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 Subtractions screen to add and open the form.
- Enter the amount in the applicable line.
- Click Save.
Eligible Other Subtractions from Income
- Fiduciary Adjustment
- Federally Taxable Arizona Municipal Interest
- Adoption Expenses
- Qualified Wood Stove, Wood Fireplace, or Gas Fired Fireplace
- Claim of Right Adjustment for Amounts Repaid in Prior Taxable Years
- Certain Expenses Not Allowed for Federal Purposes
- Qualified State Tuition Program Distributions
- Installment Sale Income From and Taxed by Another State in a Prior Taxable Year
- Agricultural Crops Given to Arizona Charities
- Basis Adjustment for Property Sold or Otherwise Disposed of during 2024
- Sole Proprietorship Income of AZ Nonprofit Medical Marijuana Dispensary in federal AGI
- Long Term Care Insurance Premiums
- Americans with Disabilities Act – Access Expenditures
- Exploration expenses deferred before January 1, 1990
- S Corp Shareholder Proprietorship of a Marijuana Establishment or Testing Facility
- Net Capital Gain Derived from Legal Tender exchange
- Value of Virtual Currency and Non-Fungible Token Basis
- Gas Fees not Included in Virtual Currency or Non-Fungible Token Basis
- Certain Wages of American Indians
- Net Operating Loss Adjustment
- Other subtractions not listed above