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 federal adjusted gross income or Arizona taxable income, the taxpayer shall add back the expense item to determine Arizona adjusted gross income.