43-1041. Optional standard deduction A. A taxpayer may elect to take a standard deduction as follows: 1. In the case of a single person or a married person filing separately, the standard deduction is $12, 200, subject to subsection H of this section. 2. In the case of a single person who is a head […]
43-1042. Itemized deductions A. Except as provided by subsections B and C 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 […]
43-1731. Deductions Deductions other than those deductions already reflected in the net amounts reported on the federal schedules prescribed in section 43-1701 may not be taken against Arizona small business adjusted gross income in computing Arizona small business taxable income.
