43-943. Allocation in the case of husband and wife If husband and wife file separate returns, the department may distribute, apportion or allocate gross income between the spouses, if it is determined that such distribution, apportionment or allocation is necessary in order to reflect the proper income of the spouses.
Arizona Legal Code
§ 43.943
Source: https://www.azleg.gov/ars/43/00943.htm· Version 2026