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.