43-1095. Apportionment of deductions In computing Arizona taxable income a nonresident taxpayer, the standard deduction allowed in section 43-1041 and the itemized deductions allowed in section 43-1042 shall be allowed in the percentage that the taxpayer's Arizona gross income is of the federal adjusted gross income.
Arizona Legal Code
§ 43.1095
Source: https://www.azleg.gov/ars/43/01095.htm· Version 2026