An Arizona resident for state income tax purposes includes:
- Individuals in Arizona for other that temporary or transitory purposes.
- Individuals domiciled in the state who are outside of Arizona for a temporary of transitory purpose. Any individual who is a resident of Arizona continues to be even though they are temporarily absent.
- Individuals who spend more than nine months of the tax year in Arizona. The exception is if the individual is only in the state for temporary reasons.
