{ "batch": "481-arizona-state-creator-tax-deductions", "articles": [ { "id": "learn_r481_arizona_state_creator_tax_deductions_arizona_481_c1", "category": "Business", "title": "Arizona: anchor", "summary": "Arizona's individual income tax is in Title 43 (Taxation of Income) of the Arizona Revised Statutes.", "body": "Arizona's individual income tax is in Title 43 (Taxation of Income) of the Arizona Revised Statutes.\n\nWhat Arizona State Legislature (Arizona Revised Statutes) actually says:\n\n“Title 43 - Taxation of Income”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://www.azleg.gov/arsDetail/?title=43", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Arizona State Legislature (Arizona Revised Statutes)", "evidence_quote": "Title 43 - Taxation of Income", "volatility": "low", "from_batch": "481-arizona-state-creator-tax-deductions", "subject": "Arizona", "topic": "anchor", "applies_to_country": "US", "applies_to_scope": "AZ", "tags": { "lane": "any", "stage": "any", "region": [ "us-az" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r481_arizona_state_creator_tax_deductions_arizona_481_c2", "category": "Business", "title": "Arizona: IRC conformity", "summary": "A.R.S. 43-105(A) conforms Arizona, for tax years beginning after December 31, 2025, to the Internal Revenue Code as in effect on January 1, 2026, excluding later changes.", "body": "A.R.S. 43-105(A) conforms Arizona, for tax years beginning after December 31, 2025, to the Internal Revenue Code as in effect on January 1, 2026, excluding later changes.\n\nWhat Arizona State Legislature (Arizona Revised Statutes) actually says:\n\n“A. For the purposes of computing income tax pursuant to this title, for taxable years beginning from and after December 31, 2025, \"internal revenue code\" means the United States internal revenue code of 1986, as amended, in effect on January 1, 2026, including those provisions that became effective during 2025 with the specific adoption of all retroactive effective dates, but excluding any changes to the code enacted after January 1, 2026.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://www.azleg.gov/ars/43/00105.htm", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Arizona State Legislature (Arizona Revised Statutes)", "evidence_quote": "A. For the purposes of computing income tax pursuant to this title, for taxable years beginning from and after December 31, 2025, \"internal revenue code\" means the United States internal revenue code of 1986, as amended, in effect on January 1, 2026, including those provisions that became effective during 2025 with the specific adoption of all retroactive effective dates, but excluding any changes to the code enacted after January 1, 2026.", "volatility": "low", "from_batch": "481-arizona-state-creator-tax-deductions", "subject": "Arizona", "topic": "IRC conformity", "applies_to_country": "US", "applies_to_scope": "AZ", "tags": { "lane": "any", "stage": "any", "region": [ "us-az" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r481_arizona_state_creator_tax_deductions_arizona_481_c3", "category": "Business", "title": "Arizona: starting point federal AGI (home office, SE health insurance follow federal)", "summary": "A.R.S. 43-1001(2) makes Arizona gross income equal to federal adjusted gross income, so federal above-the-line items (such as the self-employed health insurance deduction and Schedule C expenses including a home office) carry into Arizona unless 43-1021/43-1022 modify them.", "body": "A.R.S. 43-1001(2) makes Arizona gross income equal to federal adjusted gross income, so federal above-the-line items (such as the self-employed health insurance deduction and Schedule C expenses including a home office) carry into Arizona unless 43-1021/43-1022 modify them.\n\nWhat Arizona State Legislature (Arizona Revised Statutes) actually says:\n\n“2. \"Arizona gross income\" of a resident individual means the individual's federal adjusted gross income for the taxable year, computed pursuant to the internal revenue code.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://www.azleg.gov/ars/43/01001.htm", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Arizona State Legislature (Arizona Revised Statutes)", "evidence_quote": "2. \"Arizona gross income\" of a resident individual means the individual's federal adjusted gross income for the taxable year, computed pursuant to the internal revenue code.", "volatility": "low", "from_batch": "481-arizona-state-creator-tax-deductions", "subject": "Arizona", "topic": "starting point federal AGI (home office, SE health insurance follow federal)", "applies_to_country": "US", "applies_to_scope": "AZ", "tags": { "lane": "any", "stage": "any", "region": [ "us-az" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r481_arizona_state_creator_tax_deductions_arizona_481_c4", "category": "Business", "title": "Arizona: modifications", "summary": "A.R.S. 43-1001(1) defines Arizona adjusted gross income as Arizona gross income modified only by the additions in 43-1021 and the subtractions in 43-1022.", "body": "A.R.S. 43-1001(1) defines Arizona adjusted gross income as Arizona gross income modified only by the additions in 43-1021 and the subtractions in 43-1022.\n\nWhat Arizona State Legislature (Arizona Revised Statutes) actually says:\n\n“1. \"Arizona adjusted gross income\" of a resident individual means the individual's Arizona gross income subject to modifications specified in sections 43-1021 and 43-1022.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://www.azleg.gov/ars/43/01001.htm", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Arizona State Legislature (Arizona Revised Statutes)", "evidence_quote": "1. \"Arizona adjusted gross income\" of a resident individual means the individual's Arizona gross income subject to modifications specified in sections 43-1021 and 43-1022.", "volatility": "low", "from_batch": "481-arizona-state-creator-tax-deductions", "subject": "Arizona", "topic": "modifications", "applies_to_country": "US", "applies_to_scope": "AZ", "tags": { "lane": "any", "stage": "any", "region": [ "us-az" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r481_arizona_state_creator_tax_deductions_arizona_481_c5", "category": "Business", "title": "Arizona: bonus depreciation", "summary": "A.R.S. 43-1022(17)(e) lets taxpayers, for property placed in service after December 31, 2016, compute depreciation as if the full federal section 168(k) bonus allowance applied, so Arizona follows federal bonus depreciation for that period.", "body": "A.R.S. 43-1022(17)(e) lets taxpayers, for property placed in service after December 31, 2016, compute depreciation as if the full federal section 168(k) bonus allowance applied, so Arizona follows federal bonus depreciation for that period.\n\nWhat Arizona State Legislature (Arizona Revised Statutes) actually says:\n\n“(e) In taxable years beginning from and after December 31, 2016, an amount equal to the depreciation allowable pursuant to section 167(a) of the internal revenue code for the taxable year as computed as if the additional allowance for depreciation had been the full amount allowed pursuant to section 168(k) of the internal revenue code.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://www.azleg.gov/ars/43/01022.htm", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Arizona State Legislature (Arizona Revised Statutes)", "evidence_quote": "(e) In taxable years beginning from and after December 31, 2016, an amount equal to the depreciation allowable pursuant to section 167(a) of the internal revenue code for the taxable year as computed as if the additional allowance for depreciation had been the full amount allowed pursuant to section 168(k) of the internal revenue code.", "volatility": "low", "from_batch": "481-arizona-state-creator-tax-deductions", "subject": "Arizona", "topic": "bonus depreciation", "applies_to_country": "US", "applies_to_scope": "AZ", "tags": { "lane": "any", "stage": "any", "region": [ "us-az" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r481_arizona_state_creator_tax_deductions_arizona_481_c6", "category": "Business", "title": "Arizona: depreciation addback", "summary": "A.R.S. 43-1021(11) requires adding back the federal section 167(a) depreciation allowance (paired with the 43-1022(17) subtraction).", "body": "A.R.S. 43-1021(11) requires adding back the federal section 167(a) depreciation allowance (paired with the 43-1022(17) subtraction).\n\nWhat Arizona State Legislature (Arizona Revised Statutes) actually says:\n\n“11. The amount of any depreciation allowance allowed pursuant to section 167(a) of the internal revenue code to the extent not previously added.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://www.azleg.gov/ars/43/01021.htm", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Arizona State Legislature (Arizona Revised Statutes)", "evidence_quote": "11. The amount of any depreciation allowance allowed pursuant to section 167(a) of the internal revenue code to the extent not previously added.", "volatility": "low", "from_batch": "481-arizona-state-creator-tax-deductions", "subject": "Arizona", "topic": "depreciation addback", "applies_to_country": "US", "applies_to_scope": "AZ", "tags": { "lane": "any", "stage": "any", "region": [ "us-az" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r481_arizona_state_creator_tax_deductions_arizona_481_c7", "category": "Business", "title": "Arizona: decoupling - 168(n)", "summary": "A.R.S. 43-1021(17) decouples from the federal special depreciation allowance for qualified production property under IRC 168(n) for tax years after December 31, 2025.", "body": "A.R.S. 43-1021(17) decouples from the federal special depreciation allowance for qualified production property under IRC 168(n) for tax years after December 31, 2025.\n\nWhat Arizona State Legislature (Arizona Revised Statutes) actually says:\n\n“17. For taxable years beginning from and after December 31, 2025, the amount of the special depreciation allowance for qualified production property allowed pursuant to section 168(n) of the internal revenue code for the taxable year to the extent not previously added.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://www.azleg.gov/ars/43/01021.htm", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Arizona State Legislature (Arizona Revised Statutes)", "evidence_quote": "17. For taxable years beginning from and after December 31, 2025, the amount of the special depreciation allowance for qualified production property allowed pursuant to section 168(n) of the internal revenue code for the taxable year to the extent not previously added.", "volatility": "low", "from_batch": "481-arizona-state-creator-tax-deductions", "subject": "Arizona", "topic": "decoupling - 168(n)", "applies_to_country": "US", "applies_to_scope": "AZ", "tags": { "lane": "any", "stage": "any", "region": [ "us-az" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r481_arizona_state_creator_tax_deductions_arizona_481_c8", "category": "Business", "title": "Arizona: filing deadline", "summary": "A.R.S. 43-325(1) makes calendar-year returns due on or before April 15.", "body": "A.R.S. 43-325(1) makes calendar-year returns due on or before April 15.\n\nWhat Arizona State Legislature (Arizona Revised Statutes) actually says:\n\n“1. Returns made on the basis of the calendar year shall be filed on or before the fifteenth day of April following the close of the calendar year.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://www.azleg.gov/ars/43/00325.htm", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Arizona State Legislature (Arizona Revised Statutes)", "evidence_quote": "1. Returns made on the basis of the calendar year shall be filed on or before the fifteenth day of April following the close of the calendar year.", "volatility": "low", "from_batch": "481-arizona-state-creator-tax-deductions", "subject": "Arizona", "topic": "filing deadline", "applies_to_country": "US", "applies_to_scope": "AZ", "tags": { "lane": "any", "stage": "any", "region": [ "us-az" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r481_arizona_state_creator_tax_deductions_arizona_481_c9", "category": "Business", "title": "Arizona: filing threshold", "summary": "A.R.S. 43-301(A) requires a resident to file if gross income exceeds the Arizona standard deduction.", "body": "A.R.S. 43-301(A) requires a resident to file if gross income exceeds the Arizona standard deduction.\n\nWhat Arizona State Legislature (Arizona Revised Statutes) actually says:\n\n“A. A full-year or part-year resident individual shall file a return with the department if, for the taxable year, the individual's gross income was greater than the amount of the standard deduction allowed under subsection 43-1041, subsection A as adjusted for inflation pursuant to section 43-1041, subsection H.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://www.azleg.gov/ars/43/00301.htm", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Arizona State Legislature (Arizona Revised Statutes)", "evidence_quote": "A. A full-year or part-year resident individual shall file a return with the department if, for the taxable year, the individual's gross income was greater than the amount of the standard deduction allowed under subsection 43-1041, subsection A as adjusted for inflation pursuant to section 43-1041, subsection H.", "volatility": "low", "from_batch": "481-arizona-state-creator-tax-deductions", "subject": "Arizona", "topic": "filing threshold", "applies_to_country": "US", "applies_to_scope": "AZ", "tags": { "lane": "any", "stage": "any", "region": [ "us-az" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r481_arizona_state_creator_tax_deductions_arizona_481_q1", "category": "Business", "title": "Arizona: section 179 amount", "summary": "The standard deduction amount for Arizona individual returns is adjusted for inflation pursuant to section 43-1041, subsection H.", "body": "The standard deduction amount for Arizona individual returns is adjusted for inflation pursuant to section 43-1041, subsection H.\n\nWhat Arizona (official) actually says:\n\n“A. A full-year or part-year resident individual shall file a return with the department if, for the taxable year, the individual's gross income was greater than the amount of the standard deduction allowed under subsection 43-1041, subsection A as adjusted for inflation pursuant to section 43-1041, subsection H.”\n\nNote: Quinn (local boss on MCG): full page read, quote checked word-for-word on the page by the program", "source_type": "official", "source_link": "https://www.azleg.gov/ars/43/00301.htm", "last_verified": "2026-10-24", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arizona (official)", "evidence_quote": "A. A full-year or part-year resident individual shall file a return with the department if, for the taxable year, the individual's gross income was greater than the amount of the standard deduction allowed under subsection 43-1041, subsection A as adjusted for inflation pursuant to section 43-1041, subsection H.", "volatility": "low", "from_batch": "481-arizona-state-creator-tax-deductions", "subject": "Arizona", "topic": "section 179 amount", "applies_to_country": "US", "applies_to_scope": "Arizona", "tags": { "lane": "any", "stage": "any", "region": [ "us-az" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r481_arizona_state_creator_tax_deductions_arizona_481_q2", "category": "Business", "title": "Arizona: section 179 amount", "summary": "The section 179 amount is not explicitly defined in this text, but the text lists various subtractions from Arizona gross income.", "body": "The section 179 amount is not explicitly defined in this text, but the text lists various subtractions from Arizona gross income.\n\nWhat Arizona (official) actually says:\n\n“43-1022. Subtractions from Arizona gross income In computing Arizona adjusted gross income, the following amounts shall be subtracted from Arizona gross income:”\n\nNote: Quinn (local boss on MCG): full page read, quote checked word-for-word on the page by the program", "source_type": "official", "source_link": "https://www.azleg.gov/ars/43/01022.htm", "last_verified": "2026-10-24", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arizona (official)", "evidence_quote": "43-1022. Subtractions from Arizona gross income In computing Arizona adjusted gross income, the following amounts shall be subtracted from Arizona gross income:", "volatility": "low", "from_batch": "481-arizona-state-creator-tax-deductions", "subject": "Arizona", "topic": "section 179 amount", "applies_to_country": "US", "applies_to_scope": "Arizona", "tags": { "lane": "any", "stage": "any", "region": [ "us-az" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r481_arizona_state_creator_tax_deductions_arizona_481_q3", "category": "Business", "title": "Arizona: ADOR guidance pages on self-employed deductions", "summary": "ADOR guidance pages on self-employed deductions are not provided in the source text.", "body": "ADOR guidance pages on self-employed deductions are not provided in the source text.\n\nWhat Arizona (official) actually says:\n\n“43-1022 - Subtractions from Arizona gross income 43-1022. Subtractions from Arizona gross income In computing Arizona adjusted gross income, the following amounts shall be subtracted from Arizona gross income:”\n\nNote: Quinn (local boss on MCG): full page read, quote checked word-for-word on the page by the program", "source_type": "official", "source_link": "https://www.azleg.gov/ars/43/01022.htm", "last_verified": "2026-10-24", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arizona (official)", "evidence_quote": "43-1022 - Subtractions from Arizona gross income 43-1022. Subtractions from Arizona gross income In computing Arizona adjusted gross income, the following amounts shall be subtracted from Arizona gross income:", "volatility": "low", "from_batch": "481-arizona-state-creator-tax-deductions", "subject": "Arizona", "topic": "ADOR guidance pages on self-employed deductions", "applies_to_country": "US", "applies_to_scope": "Arizona", "tags": { "lane": "any", "stage": "any", "region": [ "us-az" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r481_arizona_state_creator_tax_deductions_arizona_481_q4", "category": "Business", "title": "Arizona: ADOR guidance pages on self-employed deductions", "summary": "ADOR guidance pages on self-employed deductions are available at https://www.azleg.gov/ars/43/00301.htm.", "body": "ADOR guidance pages on self-employed deductions are available at https://www.azleg.gov/ars/43/00301.htm.\n\nWhat Arizona (official) actually says:\n\n“43-301 - Individual returns; definition 43-301 . Individual returns; definition A. A full-year or part-year resident individual shall file a return with the department if, for the taxable year, the individual's gross income was greater than the amount of the standard deduction allowed under subsection 43-1041, subsection A as adjusted for inflation pursuant to section 43-1041, subsection H.”\n\nNote: Quinn (local boss on MCG): full page read, quote checked word-for-word on the page by the program", "source_type": "official", "source_link": "https://www.azleg.gov/ars/43/00301.htm", "last_verified": "2026-10-24", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arizona (official)", "evidence_quote": "43-301 - Individual returns; definition 43-301 . Individual returns; definition A. A full-year or part-year resident individual shall file a return with the department if, for the taxable year, the individual's gross income was greater than the amount of the standard deduction allowed under subsection 43-1041, subsection A as adjusted for inflation pursuant to section 43-1041, subsection H.", "volatility": "low", "from_batch": "481-arizona-state-creator-tax-deductions", "subject": "Arizona", "topic": "ADOR guidance pages on self-employed deductions", "applies_to_country": "US", "applies_to_scope": "Arizona", "tags": { "lane": "any", "stage": "any", "region": [ "us-az" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } } ] }