Arizona § 43-1073 - Family income tax credit
Full text of Arizona Arizona Revised Statutes § 43-1073 — Family income tax credit, with citation guidance and answers to common questions.
§ 43-1073. Family income tax credit
A. Subject to the conditions prescribed by this section, a credit is allowed against the taxes imposed by this chapter for a taxable year for taxpayers whose Arizona adjusted gross income, plus the amount subtracted for exemptions under section 43-1023 and the amount subtracted for Arizona small business gross income under section 43-1022, paragraph 28, is:
1. $20,000 or less in the case of a married couple filing a joint return with not more than one dependent or a single person who is a head of a household with not more than one dependent.
2. $23,600 or less in the case of a married couple filing a joint return with two dependents.
3. $27,300 or less in the case of a married couple filing a joint return with three dependents.
4. $31,000 or less in the case of a married couple filing a joint return with four or more dependents.
5. $20,135 or less in the case of a single person who is a head of a household with two dependents.
6. $23,800 or less in the case of a single person who is a head of a household with three dependents.
7. $25,200 or less in the case of a single person who is a head of a household with four dependents.
8. $26,575 or less in the case of a single person who is a head of a household with five or more dependents.
9. $10,000 or less in the case of a single person or a married person filing separately.
B. The amount of the credit is equal to $40 for each person who is a resident of this state and who is either the taxpayer, the taxpayer's spouse who does not file a return or a dependent but may not exceed:
1. $240 in the case of a married couple filing a joint return or a single person who is a head of a household.
2. $120 in the case of a single person or a married couple filing separately.
3. For any taxpayer, the amount of taxes due under this chapter for the taxable year.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 43-1073
What does Arizona Revised Statutes § 43-1073 cover?
Section 43-1073 ("Family income tax credit") 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 § 43-1073?
A common citation format is "Arizona Revised Statutes § 43-1073" (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 § 43-1073 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.