According to the Arizona instructions:
An Arizona Resident is an individual who is domiciled in Arizona permanently, even if the person is out of the state temporarily. An Arizona resident is subject to Arizona tax on all income regardless of where the income was earned.
An Arizona Part-Year Resident is an individual who did either of the following in 2021:
- You moved into Arizona with the intent of becoming a resident.
- You moved out of Arizona with the intent of giving up your Arizona residency
An Arizona Nonresident is every other individual. If you live in Arizona and are not a resident, you need to be able to prove you are not a resident (Example: military members stationed in Arizona are not Arizona residents if their Home of Record is not Arizona.)
Arizona considers the following when determining a person's residency:
- Physical presence
- Auto registration
- Driver's license application/renewal/relinquishing
- Bank location
- Home purchase
- Payment of personal or real property tax
- State income tax payments
- Voter registration
- Consistent use of new address on records and correspondence
If one spouse is a resident and the other is not, file separate returns. To do this within your account, you can file the federal return and wait for the return to be accepted. Then, change the filing status for the primary taxpayer and file a separate return for the first spouse. The second spouse will need to create a new account and file the separate state return in that account (if required to file).
Arizona is a community property state. When filing separate returns, you must include 1/2 of the Arizona source income earned by the resident spouse.
- Arizona Filing Requirements
- Arizona Ruling 93-20 (community property division of income)
- Community Property States