Who qualifies as an Arizona dependent on my Arizona return?
Dependents included on your federal return will automatically be included on your Arizona return. Additionally, Arizona may allow certain dependents to be claimed on your Arizona return even if they weren't claimed as a federal dependent.
A student not claimed on your federal return who meets all of the following conditions may be claimed as a dependent on your Arizona return:
- The student wasn't claimed on your federal return solely so they could claim their own federal education credit.
- The student qualifies as a federal dependent even though they weren't claimed.
For more information on this situation, see Arizona Individual Tax Ruling 05-2
Who qualifies as an Other Exemption on my Arizona tax return?