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70 lines (70 loc) · 3.85 KB
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description: Arizona counts these sources as subtractions.
values:
2021-01-01:
- us_govt_interest # Line 28
- az_public_pension_exclusion # Line 29a
- az_long_term_capital_gains_subtraction # Line 20 - 24
- az_military_retirement_subtraction # Line 29b
- taxable_social_security # Line 30
- military_service_income # Line 32
- az_529_college_savings_plan_subtraction # Line 34a
- az_529a_able_account_subtraction # Line 34b
- az_adoption_expense_subtraction # Other subtractions - Item D
- az_families_tax_rebate_subtraction # Line 36, Item U
2025-01-01:
- us_govt_interest # Line 28
- az_public_pension_exclusion # Line 29a
- az_long_term_capital_gains_subtraction # Line 20 - 24
- az_military_retirement_subtraction # Line 29b
- taxable_social_security # Line 30
- military_service_income # Line 32
- az_529_college_savings_plan_subtraction # Line 34a
- az_529a_able_account_subtraction # Line 34b
- az_adoption_expense_subtraction # Other subtractions - Item D
- az_families_tax_rebate_subtraction # Line 36, Item U
# MCTCP worksheet (Item V on Form 140 page 6) per Executive Order 2025-15
- tip_income_deduction # MCTCP worksheet Line 2 (Sch 1-A Line 13)
- overtime_income_deduction # MCTCP worksheet Line 3 (Sch 1-A Line 21)
- auto_loan_interest_deduction # MCTCP worksheet Line 4 (Sch 1-A Line 30)
- additional_senior_deduction # MCTCP worksheet Line 5 (Sch 1-A Line 37)
# HB 4168 (2026): auto loan interest sunsets after TY2025 (43-1022(36));
# adds child & dependent care and IRC 530A distribution subtractions.
2026-01-01:
- us_govt_interest # Line 28
- az_public_pension_exclusion # Line 29a
- az_long_term_capital_gains_subtraction # Line 20 - 24
- az_military_retirement_subtraction # Line 29b
- taxable_social_security # Line 30
- military_service_income # Line 32
- az_529_college_savings_plan_subtraction # Line 34a
- az_529a_able_account_subtraction # Line 34b
- az_adoption_expense_subtraction # Other subtractions - Item D
- az_families_tax_rebate_subtraction # Line 36, Item U
- tip_income_deduction # 43-1022(31)
- overtime_income_deduction # 43-1022(32)
- additional_senior_deduction # 43-1022(35)
- az_dependent_care_expense_subtraction # 43-1022(34)
- az_530a_distribution_subtraction # 43-1022(33)
metadata:
unit: list
period: year
label: Arizona adjusted gross income subtractions
reference:
- title: 2025 Arizona MCTCP Worksheet (Form 140 Page 6, Items V/W/X/Y)
href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_MCTCP_0.pdf
- title: Arizona Executive Order 2025-15
href: https://azgovernor.gov/office-arizona-governor/executive-order/2025-15
- title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Line 36
href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=17
- title: 2024 Arizona From 140 Resident Personal Income Tax Return, Line 36
href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2024_140Booklet.pdf#page=22
- title: 2023 Arizona From 140 Resident Personal Income Tax Return, Line 36
href: https://azdor.gov/sites/default/files/2023-10/FORMS_INDIVIDUAL_140-SVi.pdf#page=16
- title: 2022 Arizona Form 140 Resident Personal Income Tax Booklet
href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140BOOKLET.pdf#page=30
- title: 2021 Arizona Form 140 Resident Personal Income Tax Booklet
href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140BOOKLET.pdf#page=25
- title: 43-1022. Subtractions from Arizona gross income
href: https://www.azleg.gov/ars/43/01022.htm
- title: Arizona HB 4168 (2026), Sec. 15, amending A.R.S. 43-1022(31)-(36)
href: https://www.azleg.gov/legtext/57leg/2R/bills/HB4168P.pdf