How is Claim of Right repayment treated in Arizona?

Claim of Right repayment occurs when you have to pay back income that was received and taxed in a prior year. Arizona allows a credit if the total amount repaid under Claim of Right during 2025 is more than $3,000. If you claim this credit, you'll need to fill out the Arizona Claim of Right Form and mail your Arizona return. See Arizona ITP 16-1 .

Arizona Claim of Right Form 

Arizona Claim of Right Instructions