Questions & Answers

Who qualifies as an Arizona dependent on my Arizona return?

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:

  1. The student wasn't claimed on your federal return solely so they could claim their own federal education credit.
  2. 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?

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