Arizona Form 309 - Income Subject to Both AZ and Other State Tax
Arizona Form 309 - Income Subject to Both AZ and Other State Tax
In order for income to be taxed by both Arizona and another state or country, the following must exist.
For an Arizona resident:
1. The same income must be taxed by both Arizona and the other state or country; and
2. The income must have its source within the other state or country.
For a nonresident:
1. The same income must be taxed by both Arizona and the other state or country; and
2. The income must have its source within Arizona.
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