Nonresident individuals must file income tax returns in both Arizona and their home state.
Arizona also allows exemptions for the following: The taxpayer or their spouse is blind. The taxpayer or their spouse is 65 years old or older.
The short answer is no, you cannot claim yourself as a dependent on your tax return. This is because you are considered to have your own personal exemption. In other words, you cannot claim yourself as a dependent because you are already claiming yourself as a personal exemption.
Who must use Arizona Form 140NR? File a Form 140NR if you were not an Arizona resident but earned income from an Arizona source in 2021. This Booklet Contains: • Form 140NR – Nonresident Personal Income Tax.
Who is eligible for the rebate? Arizona taxpayers who meet both of these criteria: Claimed Arizona's dependent tax credit on their 2021 full year Arizona resident individual income tax returns (Arizona Form 140 or 140A). Must be the primary or first- listed taxpayer if a married filing jointly return was filed.
For taxable years beginning from and after December 31, 1998, a resident taxpayer is allowed an exemption of $10,000 for each parent or ancestor of a parent of the taxpayer, who is sixty-five years of age or older, who requires assistance with activities of daily living and who lives in the taxpayer's principal ...
§ 43-1023(C). To claim this exemption, the parent or grandparent must be at least 65 years old during the taxable year and must require assistance with two or more of the specified categories of activities of daily living.
The Exemption is based on; income, value of property, residency and number of family members 18 years of age or older residing in the household (per state statute). This Unit reviews several thousand applications each year. Applications should be submitted by the February 28th deadline of the current year.