Arizona § 43-1094 - Adjusted gross income of a nonresident

Full text of Arizona Arizona Revised Statutes § 43-1094 — Adjusted gross income of a nonresident, with citation guidance and answers to common questions.

§ 43-1094. Adjusted gross income of a nonresident

A. In computing Arizona adjusted gross income, a nonresident individual should make such adjustments as are included in sections 43-1021 and 43-1022 which apply to income included in his Arizona gross income except as provided in subsection B of this section.

B. For a nonresident individual the exemption allowed by section 43-1022, paragraph 1 shall be allowed in an amount equal to that percentage of the exemptions set forth in section 43-1023 which his Arizona gross income is of his federal adjusted gross income.

Source: official Arizona text · Last verified 2026-08-27

Frequently Asked Questions About Arizona § 43-1094

What does Arizona Revised Statutes § 43-1094 cover?

Section 43-1094 ("Adjusted gross income of a nonresident") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Arizona § 43-1094?

A common citation format is "Arizona Revised Statutes § 43-1094" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Arizona law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.

How does Arizona § 43-1094 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.