43-1332. Subtractions from Arizona gross income; estates and trusts In computing Arizona taxable income of an estate or trust, the following shall be subtracted from Arizona gross income: 1. The estate or trust's share of the fiduciary adjustment to the extent that the amount determined pursuant to section 43-1333 decreases the estate or trust's Arizona gross income. 2. In the case of an estate, the amount of federal estate taxes paid in the current taxable year.
Arizona Legal Code
§ 43.1332
Source: https://www.azleg.gov/ars/43/01332.htm· Version 2026