Who can claim the increased excise tax credit?
You may claim the increased excise tax credit if you meet all of the following criteria. You were an Arizona resident during the taxable year. You are not claimed as a dependent by any other taxpayer. Your federal adjusted gross income is: $25,000 or less if you are married filing a joint return; $25,000 or less if you are filing as head of household; $12,500 or less if single; $12,500 or less if married filing separately.
