Questions & Answers

When would someone qualify as a dependent on my Arizona tax return but not on my federal return?

The following individuals may qualify as dependents on your Arizona return but not on your federal return:

  1. An individual you would have claimed on your federal return but didn't in order to allow the individual to claim his or her own federal education credit. For more information on this situation, see Arizona Individual Tax Ruling 05-2 .
  2. An individual 65 years of age or older (as of January 1, 2019) who doesn't qualify on your federal return as a dependent. You must have paid more than one-fourth the cost for a nursing or assisted care facility (costs must exceed $800), or you paid more than $800 for either home health care or other medical costs for the person.
  3. A stillborn child qualifies if the stillbirth occurred in 2018, you received a certificate of birth resulting in stillbirth from the Arizona Department of Health Services, and the child would have otherwise been a member of your household.

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