43-1332
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43-1332. Subtractions from Arizona gross income; estates and trusts In computing Arizona taxable income of an estate or trust, the following shall be subtracted from Arizona gross income: 1. The estate or trust's share of the fiduciary adjustment to the extent that the amount determined pursuant to section 43-1333 decreases the estate or trust's Arizona gross income. 2. In the case of a trust that is established as a medical savings account pursuant to section 43-1028, income earned by the trust during the taxable year to the extent the income is included in the trust's Arizona gross income. 3. In the case of an estate, the amount of federal estate taxes paid in the current taxable year. |