What items qualify as other subtractions?

Other subtraction(s) from income may include negative adjustments for depreciation, amortization, or certain credits. You may qualify for another miscellaneous subtraction if any of the following apply:
  • You are a qualified defense contractor that elected to amortize under Arizona Revised Statutes Section 43-1024.
  • You sold or disposed of property that was held for the production of income and your basis was computed under the Arizona Income Tax Act of 1954.
  • You were an Arizona resident before December 31, 1975, and you are receiving IRA distributions from your IRA account to which you made contributions before December 31, 1975.
  • You were an Arizona resident before December 31, 1975, and you are receiving distributions from your qualified self-employment retirement plan to which you made contributions before December 31, 1975.
  • You deferred exploration expenses determined under Internal Revenue Code Section 617 in a taxable year ending before January 1, 1990, and you have not previously taken a subtraction for those expenses.
See the Arizona instructions for more information.

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