43-1091. Gross income of a nonresident A. In the case of nonresidents, Arizona gross income includes only that portion of federal adjusted gross income which represents income from sources within this state. B. Income of a nonresident from the wages or salary received by the nonresident employee who is in this state on a temporary basis for the purpose of performing disaster recovery from a declared disaster during a disaster period as defined in section 42-1130 is not considered income from sources within this state.
Arizona Legal Code
§ 43.1091
Source: https://www.azleg.gov/ars/43/01091.htm· Version 2026