Ariz. Rev. Stat. » Title 43
Arizona Revised Statutes

Ariz. Rev. Stat. § 43-1042 (2026)

Itemized deductions

✓ current as of May 2026
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43-1042. Itemized deductions

A. Except as provided by subsections B, C and D of this section, at the election of the taxpayer, and in lieu of the standard deduction allowed by section 43-1041, in computing taxable income the taxpayer may take the amount of itemized deductions allowable for the taxable year pursuant to subtitle A, chapter 1, subchapter B, parts VI and VII, but subject to the limits prescribed by sections 67, 68 and 274 of the internal revenue code.

B. In lieu of the amount of the federal itemized deduction for expenses paid for medical care allowed under section 213 of the internal revenue code, the taxpayer may deduct the full amount of such expenses.

C. A taxpayer shall not claim both a deduction provided by this section and a credit allowed by this title with respect to the same charitable contributions. This subsection applies to any contribution for which a credit is allowed by this title even if the contribution is treated as a payment of state income tax.

D. For taxable years beginning from and after December 31, 2025, in lieu of the amount of the federal itemized deduction for state and local taxes allowed under section 164(b)(7) of the internal revenue code, the taxpayer may deduct up to $10,000 of that amount for such state and local taxes.

E. The taxpayer may add any interest expense paid by the taxpayer for the taxable year that is equal to the amount of federal credit for interest on certain home mortgages allowed by section 25 of the internal revenue code.

Notes of Decisions
Cited in 1 case, 1999–1999 · leading case: Kotterman v. Killian, 972 P.2d 606 (Ariz. 1999).
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Kotterman v. Killian, 972 P.2d 606 (Ariz. 1999). · cites it 4× “A.R.S. § 43-1042(A). This, of course, includes charitable contributions made directly to churches, religious schools, and other § 501(c)(3) organizations.”
Ariz. Rev. Stat. § 43-1042(A): 1 case
Kotterman v. Killian, 972 P.2d 606 (Ariz. 1999). “A.R.S. § 43-1042(A). This, of course, includes charitable contributions made directly to churches, religious schools, and other § 501(c)(3) organizations.”
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