Arizona Schedule A(PYN). Itemized Deductions for Part-Year Residents 2025

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Except for certain itemized deductions, you can claim deductions only to the extent they are connected with your effectively connected income. Nonresidents of the U.S. can deduct certain itemized deductions if they receive income effectively connected with their U.S. trade or business.
Use Schedule A (Form 1040) to figure your itemized deductions. In most cases, your federal income tax will be less if you take the larger of your itemized deductions or your standard deduction.
A part-time resident is defined as any resident who permanently moves out of the state during the tax year or any nonresident who moves into Arizona and becomes a resident during the tax year.
The 183-day rule refers to a threshold used by most countries to determine whether an individual should be considered a resident for tax purposes. This number is often used in a tax context because it marks the point at which someone has spent more than half the calendar year in a particular jurisdiction.
In general, Arizona domicile occurs when a financially-independent person has been physically present in Arizona for at least 1 year with the clear and convincing intention of making Arizona their permanent home BEYOND THE CIRCUMSTANCES OF BEING A STUDENT.
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You may itemize your deductions on your Arizona return even if you do not itemize on your federal return. For the most part, you can deduct those items that are allowable itemized deductions under the Internal Revenue Code (IRC).
In Arizona, to be considered a part-time employee, an individual must work no more than 30 hours over a seven-day period or less than 130 hours per month. So long as an employee meets these criteria, they are considered part-time.

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