Arizona Schedule J: Your Expenses (individuals) is a form required to be completed by individuals filing Arizona state income tax returns. It is used to determine the amount of expenses that can be deducted from an individual’s income. There are three types of Arizona Schedule J: Your Expenses (individuals): 1) Schedule J-1: Your Expenses for Joint Filers; 2) Schedule J-2: Your Expenses for Dependents; and 3) Schedule J-3: Your Expenses for Single Filers. The expenses listed on Schedule J include, but are not limited to, costs related to housing, utilities, food, transportation, medical care, and taxes. The total of these allowable deductions are subtracted from the individual's gross income, resulting in the adjusted gross income, which is then used to calculate the taxpayer's tax liability.