What Is My Arizona Residency Status?

Your Arizona residency status determines which Arizona tax return you file and how much of your income Arizona can tax. Arizona recognizes three residency classifications: resident, part-year resident, and nonresident. 

Arizona Resident

You are an Arizona resident if Arizona is your permanent home (domicile), even if you are temporarily living or working elsewhere. An Arizona resident is generally taxed on all income from all sources, regardless of where the income was earned.

Examples of Arizona residents include:

• Individuals who maintain Arizona as their permanent home.
• Individuals who leave Arizona temporarily for work, school, military assignments, or extended travel but intend to return.
• Individuals whose legal domicile remains in Arizona.

Arizona Part-Year Resident

You are a part-year resident if either of the following occurred during the tax year:

• You moved into Arizona with the intent of becoming an Arizona resident.
• You moved out of Arizona with the intent of giving up your Arizona residency. 

Part-year residents generally report:

• Income earned while an Arizona resident, and
• Certain Arizona-source income earned while a nonresident.

Arizona Nonresident

A nonresident is anyone who is not an Arizona resident or part-year resident.

You may be considered a nonresident if you live in Arizona temporarily but maintain your permanent domicile elsewhere. For example:

• Military members stationed in Arizona whose home of record is another state.
• Individuals temporarily working in Arizona who maintain residency in another state. 

If you claim nonresident status while living in Arizona, you should be prepared to provide documentation supporting that claim.

How Does Arizona Determine Residency?

Arizona considers many factors when determining residency. No single factor controls the decision. The state may review:

1. Physical presence in Arizona
2. Vehicle registration
3. Driver's license issuance, renewal, or surrender
4. Banking relationships and account locations
5. Home purchases or ownership
6. Payment of real estate or personal property taxes
7. State income tax filings and payments
8. Voter registration
9. Consistent use of an Arizona address on financial records, licenses, and correspondence 

These factors collectively help Arizona determine where your true domicile is located.

When One Spouse Is an Arizona Resident and the Other Is Not

If one spouse is an Arizona resident and the other spouse is not, Arizona generally requires separate state returns.

Because Arizona is a community property state, special allocation rules apply:

• Separate returns must generally include one-half of the Arizona-source community income.
• Community income, deductions, and credits may need to be divided between spouses according to Arizona community property laws.

Common Residency Examples

Which Arizona Return Should I File?

• Resident: Form 140
• Part-Year Resident: Form 140PY
• Nonresident: Form 140NR

If you're unsure of your residency status, review where you maintained your permanent home and which state you intended to return to throughout the year. Arizona places significant weight on your domicile and the factors listed above when determining residency.