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:
- 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?
