Arizona Schedule S

Allocation of Income by Same-Sex Couples Filing a Joint Federal Return

For taxable years ending on or before December 31, 2013, Schedule S is used by a same-sex couple that filed a joint federal income tax return. A same-sex couple filing a joint federal income tax return must complete AZ Schedule S to determine the part of their federal adjusted gross income that is reported to Arizona by each taxpayer using a single or, if qualified, head of household filing status.