Sec 43-301. Individual returns; definition

A. An individual whose income is taxable under this title shall file a return with the department if, for the taxable year, the individual has any of the following:

1. An Arizona adjusted gross income of five thousand five hundred dollars or over, if single or married filing a separate return.

2. An Arizona adjusted gross income of eleven thousand dollars or over, if married filing a joint return pursuant to section 43-309.

3. A gross income of fifteen thousand dollars or over, regardless of the amount of taxable income.

B. In the case of a husband and wife, the spouse who controls the disposition of or who receives or spends community income as well as the spouse who is taxable on such income is liable for the payment of taxes imposed by this title on such income. If a joint return is filed, the liability for the tax on the aggregate income is joint and several.

C. This section applies regardless of whether an individual is required to file a return under the internal revenue code or whether the individual has any federal adjusted gross income for the taxable year.

D. For the purposes of this section, "gross income" means gross income as defined in the internal revenue code minus income included in gross income but excluded from taxation under this title.