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

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In general, individuals not in a trade or business or an activity for profit, may take a standard deduction or itemize their deductions. The standard deduction is a flat amount based on your filing status (single; married filing separately; married filing jointly; head of household; or qualifying surviving spouse).
You can choose whether to take the amount of any qualified foreign taxes paid or accrued during the year as a foreign tax credit or as an itemized deduction. You can change your choice for each years taxes.
Most states allow itemized deductions in determining state taxable income. Some states only allow the taxpayer to itemize deductions if they did so on their federal return. Other states do not recognize federal itemized deductions, but do allow state-specific deductions to be itemized.
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.
You may use the following items as itemized deductions: State and Local Income Taxes. Gifts to U.S. Charities. Casualty and Theft Losses.
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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).
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.