A.R.S. § 43-1073: Family Income Tax Credit
Family income tax credit
Who qualifies for Arizona's family income tax credit?
In Arizona, a taxpayer qualifies for the family income tax credit if Arizona adjusted gross income, with certain subtractions added back, is at or below a limit set by filing status and number of dependents, from $10,000 for a single person or a married person filing separately up to $31,000 for a married couple with four or more dependents. The credit is $40 for each resident who is the taxpayer, a spouse who does not file a return or a dependent, capped at $240 for a joint return or head of household and $120 for a single person or a married couple filing separately, and never more than the tax due.
Full statute text
Official text last checked against azleg.gov:
43-1073. Family income tax credit
A. Subject to the conditions prescribed by this section, a credit is allowed against the taxes imposed by this chapter for a taxable year for taxpayers whose Arizona adjusted gross income, plus the amount subtracted for exemptions under section 43-1023 and the amount subtracted for Arizona small business gross income under section 43-1022, paragraph 28, is:
1. $20,000 or less in the case of a married couple filing a joint return with not more than one dependent or a single person who is a head of a household with not more than one dependent.
2. $23,600 or less in the case of a married couple filing a joint return with two dependents.
3. $27,300 or less in the case of a married couple filing a joint return with three dependents.
4. $31,000 or less in the case of a married couple filing a joint return with four or more dependents.
5. $20,135 or less in the case of a single person who is a head of a household with two dependents.
6. $23,800 or less in the case of a single person who is a head of a household with three dependents.
7. $25,200 or less in the case of a single person who is a head of a household with four dependents.
8. $26,575 or less in the case of a single person who is a head of a household with five or more dependents.
9. $10,000 or less in the case of a single person or a married person filing separately.
B. The amount of the credit is equal to $40 for each person who is a resident of this state and who is either the taxpayer, the taxpayer's spouse who does not file a return or a dependent but may not exceed:
1. $240 in the case of a married couple filing a joint return or a single person who is a head of a household.
2. $120 in the case of a single person or a married couple filing separately.
3. For any taxpayer, the amount of taxes due under this chapter for the taxable year.
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