Family income tax credit




Yüklə 4.35 Kb.
tarix01.03.2016
ölçüsü4.35 Kb.


43107343-1073.  Family income tax credit

A.  Subject to the conditions prescribed by this section, a credit is allowed against the taxes imposed by this chapter for a taxable year for taxpayers whose Arizona adjusted gross income, plus the amount subtracted for exemptions under section 43 1023, is:

1.  Twenty thousand dollars or less in the case of a married couple filing a joint return with no more than one dependent or a single person who is a head of a household with no more than one dependent.

2.  Twenty-three thousand six hundred dollars or less in the case of a married couple filing a joint return with two dependents.

3.  Twenty-seven thousand three hundred dollars or less in the case of a married couple filing a joint return with three dependents.

4.  Thirty one thousand dollars or less in the case of a married couple filing a joint return with four or more dependents.

5.  Twenty thousand one hundred thirty-five dollars or less in the case of a single person who is a head of a household with two dependents.

6.  Twenty-three thousand eight hundred dollars or less in the case of a single person who is a head of a household with three dependents.

7.  Twenty-five thousand two hundred dollars or less in the case of a single person who is a head of a household with four dependents.

8.  Twenty-six thousand five hundred seventy-five dollars or less in the case of a single person who is a head of a household with five or more dependents.

9.  Ten thousand dollars or less in the case of a single person or a married person filing separately.

B.  The amount of the credit is equal to forty dollars for each person who is a resident of this state and for whom a personal or dependent exemption is allowed with respect to the taxpayer pursuant to section 43-1043 and 43-1023, subsection B, paragraph 1, but not to exceed:

1.  Two hundred forty dollars in the case of a married couple filing a joint return or a single person who is a head of a household.

2.  One hundred twenty dollars in the case of a single person or a married couple filing separately.



3.  For any taxpayer, the amount of taxes due under this chapter for the taxable year.431073



Verilənlər bazası müəlliflik hüququ ilə müdafiə olunur ©azrefs.org 2016
rəhbərliyinə müraciət

    Ana səhifə