What are Arizona's Other Subtractions From Income?

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

For a detailed description of these "Other Subtractions", see Arizona Form 140 Instructions.

Program Entry 

1. State Section
2. Edit Arizona return
3. Subtractions from Income
4. Other Subtractions from Income