Individual Income Tax

RESCINDED ON 3/14/2013

SUPERSEDED ON 9-13-2016 – SEE ITR 16-2

SUPERSEDED ON 10-20-2014 – SEE ITR 14-5

How do leases and power purchase agreements (PPA) impact the residential solar energy device credit?

How do leases and power purchase agreements (PPA) impact the commercial solar energy device credit?

Can A Capital Loss Incurred as a Non-Resident Be Used to Offset Income In A Year In Which the Taxpayer Is A Resident?

Can A Net Operating Loss Incurred as a Non-Resident Be Used to Offset Income In A Year In Which the Taxpayer Is A Resident? (Supersedes ITR 99-2)

Reporting Income, Deductions, Exemptions, and Withholding for Divorced Individuals for the Year of Divorce (SUPERSEDES ITR 93-23)

Filing a Joint Tax Return When a Resident Spouse is Married to a Part-Year Resident or Nonresident (SUPERSEDES ITR 95-2)

"Activities of Daily Living" for the Purpose of the Exemption Allowed Under A.R.S. § 43-1023(C).(Supersedes ITR 99-1)