Does Arizona have a standard deduction?
A person may take a standard deduction or the person may itemize deductions. The standard deduction is indexed annually for inflation. • For 2008, the standard deduction for a single or married person who files a separate return is $4,521. • For 2008, the standard deduction for a head of household or a married couple who file a joint return is $9,042. A person may claim itemized deductions on the Arizona return even if the person takes a standard deduction on the federal return. For the most part, a person may claim those deductions allowable as itemized deductions under the Internal Revenue Code. What are the personal exemptions for Arizona? The amount you may claim as a personal exemption depends on your filing status. The personal exemptions are as follows: • The exemption for a single person is $2,100. • The exemption for person who is an unmarried head of household or a married couple that claim no dependents is $4,200. • The exemption for a married couple filing joint and claimin
