Arizona voters approved Proposition 207 (adult use marijuana) in the 2020 General Election. For more information, click here.
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An individual may claim itemized deductions on an Arizona return even if taking a standard deduction on a federal return. For the most part, an individual may claim those deductions allowable as itemized deductions under the Internal Revenue Code. If claiming Arizona itemized deductions, individuals must complete and include Federal Form 1040, Schedule A, with an Arizona return. For the standard deduction amount, please refer to the instructions of the applicable Arizona form and tax year.
For tax years prior to 2019, Arizona allowed dependent exemptions for persons that qualify as dependents on a federal tax return. Starting with the 2019 tax year Arizona allows a dependent credit instead of the dependent exemption.
Arizona also allows exemptions for the following: