A nonresident individual is required to report to Arizona income from sources within this state. Therefore, the nonresident spouse of an Arizona resident, whether residing in a community property state or noncommunity property state, is required to report to Arizona one-half of the community income derived from Arizona sources plus all separate income from Arizona sources. An Arizona resident is married to a nonresident who is a resident of a community property state. The taxpayers file separate Arizona income tax returns. Arizona resident married to a nonresident who is a resident of a noncommunity property state.
Taxpayers file separate Arizona income tax returns.
The Arizona resident spouse, married to a nonresident, must report to Arizona one-half of the total community income plus all separate income. The nonresident spouse of an Arizona resident must report to Arizona one-half of the community income derived from Arizona sources plus all separate income from Arizona sources. The purpose of a tax ruling is to provide interpretive guidance to the general public and to department personnel. A tax ruling is intended to encompass issues of law which are not adequately covered in statute, case law or administrative rules. A tax ruling is a position statement which provides interpretation, details or supplementary information concerning the application of the law.