The following additions to income should be entered on your Arizona return to the extent that is was entered on your federal return:
If the amount on line 3 of your Form 165, Schedule K-1 is a positive number, list this amount as an addition to income on your Arizona state return.
Total Federal Depreciation
Enter the amount of depreciation that you deducted on your federal return. If there is an entry made here, be sure to add this as a subtraction as well. See instructions for this line to figure out the amount you can subtract.
Medical Savings Account Distribution
Enter the amount of the Medical Savings account withdraw you listed on your federal return.
Net Capital (Loss) Derived from exchange of legal tender
Beginning December 31,2017, the amount of any net capital (loss) is to be included in
Arizona gross income for the taxable year that is derived from the exchange of one kind of legal tender for another kind of legal tender.
Non-Arizona Municipal Interest
Enter the amount of interest income from non-Arizona municipal bonds that you did not include as income on your federal return. You may exclude any expenses incurred to purchase or carry the obligation. Reduce the interest income by the amount of those expenses that you could not deduct on your federal return
For a detailed list of Arizona’s Other Additions to income, please click here.