If you're a member of the U.S. Armed Forces, you may subtract pay received for active duty military service, including pay for serving in a combat zone or an area given the treatment of a combat zone. Enter the amount of such income included in your federal adjusted gross income.
If you're a member of the reserves or the National Guard, you may subtract compensation received for active service as a reservist or as a National Guard member, including pay received for weekend or two-week training periods. Enter the amount of such income included in your federal adjusted gross income.
You may not subtract any income you received for full-time civil service employment as a "military technician (dual status)". Compensation received by a "military technician (dual status)" for federal civil service employment for the National Guard or for the United States Reserves, is not income received for active service as a National Guard member or a Reserve member even though the employee may be required to wear a military uniform while at work.
See Arizona ITR 12-2 and Arizona ITR 10-1 for more information.