R15-2C-211 Amounts Already Deducted

A taxpayer shall not deduct the same expense twice in computing Arizona taxable income. 1. If a taxpayer includes an expense item in determining the current year’s federal adjusted gross income or federal taxable income for the taxable year, the taxpayer shall not include that expense item a second time in determining Arizona taxable income for the same taxable year. 2. If a taxpayer deducted an expense item in an Arizona individual income tax return and deducts the expense item again in a subsequent return in computing either fed- eral adjusted gross income or Arizona taxable income, the taxpayer shall add back the expense item to determine Arizona adjusted gross income. Historical Note Recodified at 6 A.A.R. 2308, filed in the Office of the Secretary of State June 2, 2000 (Supp. 00-2). Amended by final rulemaking at 7 A.A.R. 2889, effective June 13, 2001 (Supp. 01-2). ARTICLE 3. SUBTRACTIONS FROM ARIZONA GROSS INCOME