Arizona's other subtractions from income as listed in the Arizona instructions (some may not be supported by the program):
- Married Persons Filing Separate Returns
- Fiduciary Adjustment
- Federally Taxable Arizona Municipal Interest as Evidenced By Bonds
- Adoption Expenses
- Qualified Wood Stove, Wood Fireplace, or Gas Fired Fireplace
- Claim of Right for Amounts Repaid in Prior Taxable Years
- Certain Expenses Not Allowed for Federal Purposes
- Qualified State Tuition Programs Distribution
- Installment Sale of Income from Another State Taxed by Other State
- Agricultural Crops Given to Arizona Charities
- Basis Adjustment for Property Sold or Otherwise Disposed of During the Tax Year
- Sole Proprietorship Income of an Arizona Nonprofit Medical Marijuana Dispensary Included in Federal Adjusted Gross Income
- Sole Proprietorship of an Arizona marijuana establishments
- Shareholders of an Arizona marijuana establishments
- Long-Term Care Insurance Premiums
- Americans with Disabilities Act - Access Expenditures
- Deferred Exploration Expenses Before January 1, 1990
- Value of Virtual Currency and Non-Fungible Tokens Received at the Time of the Airdrop
- Gas Fees Not Included in Virtual Currency or Non-Fungible Token Basis
For a detailed description of these "Other Subtractions", see Arizona Form 140 Instructions.
Program Entry
- State Section
- Edit Arizona return
- Subtractions from Income
- Other Subtractions from Income