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

Ariz. Rev. Stat. § 43-1097 (2026)

Change of residency status

✓ current as of May 2026
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A. During the tax year in which a taxpayer changes from a resident to a nonresident, Arizona taxable income shall include all of the following:

1. All income and deductions realized or recognized, or both, depending on the taxpayer's method of accounting, during the period the individual was a resident, and any income accrued by a cash basis taxpayer prior to the time the taxpayer became a nonresident of this state.

2. All income and deductions earned in Arizona or derived from Arizona sources after the time the taxpayer became a nonresident of this state.

B. During the tax year in which a taxpayer changes from a nonresident to a resident, Arizona taxable income shall include all of the following:

1. All income and deductions realized or recognized, or both, depending on the taxpayer's method of accounting, during the period the individual was a resident, except any income accrued by a cash basis taxpayer prior to the time the taxpayer became a resident of this state.

2. All income and deductions earned in Arizona or derived from Arizona sources prior to the time the taxpayer became a resident of this state.

C. Income received while a nonresident from the wages or salary received by an 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 derived from sources within this state.

 

Notes of Decisions
Cited in 1 case, 2003–2003 · leading case: Kocher v. Dep't of Revenue, 80 P.3d 287 (Ariz. Ct. App. 2003).
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Kocher v. Dep't of Revenue, 80 P.3d 287 (Ariz. Ct. App. 2003). · cites it 4× “As authority for this deduction, Taxpayers rely upon A.R.S. § 43-1097(B) (1980 & Supp. 1994): During the tax year in which a taxpayer changes from a nonresident to a resident, Arizona taxable income shall include all of the following: 1.”
— Ariz. Rev. Stat. § 43-1097(B) — 1 case
Kocher v. Dep't of Revenue, 80 P.3d 287 (Ariz. Ct. App. 2003). “As authority for this deduction, Taxpayers rely upon A.R.S. § 43-1097(B) (1980 & Supp. 1994): During the tax year in which a taxpayer changes from a nonresident to a resident, Arizona taxable income shall include all of the following: 1.”
— Ariz. Rev. Stat. § 43-1097(B)(l) — 1 case
Kocher v. Dep't of Revenue, 80 P.3d 287 (Ariz. Ct. App. 2003). “As authority for this deduction, Taxpayers rely upon A.R.S. § 43-1097(B) (1980 & Supp. 1994): During the tax year in which a taxpayer changes from a nonresident to a resident, Arizona taxable income shall include all of the following: 1.”
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