2024 Arizona Form 140NR - Nonresident Personal Income Tax Return

If you are in this state for a temporary or transitory purpose or did not live in Arizona but received income from sources within Arizona during 2024, you are subject to Arizona tax.

You are subject to Arizona income tax on all income derived from Arizona sources. Income from Arizona sources includes the following:
• wages;
• rental income;
• business income;
• the sale of Arizona real estate;
• interest and dividends having a taxable or business situs, in this state; and
• any other income from an Arizona source.