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Which States does Arizona have a Reciprocal Agreement with?

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Arizona, California, Indiana, Oregon, and Virginia all respect reverse tax credits. This means that the credit for taxes paid is given by the Nonresident state. Complete the Arizona Resident return first.

If the other state is California

  • Add or Edit the California Nonresident Return
  • Total CA Nonrefundable Credits
  • Schedule P (Additional Credits)
  • Section B - Credits That May Reduce Tax ...
  • Other State Tax Credit

If the other state is Indiana

  • Add or Edit the Indiana Nonresident Return
  • Total Credits
  • Offset Credits
  • Credit for Taxes Paid to Other States

For the worksheet to calculate the Credit for taxes paid outside of Indiana, see the 140PNR Instructions here.

If the other state is Oregon

  • Add or Edit the Oregon Nonresident Return
  • Tax Minus Nonrefundable Credits 
  • Total Standard Credits
  • Standard Credits from Schedule OR-ASC-N/P
  • Credit for Taxes Paid to Another State

If the other state is Virginia

  • Add or Edit Virginia Nonresident return
  • Payments & Credits
  • Other State Tax Credits

Additional Information:

Arizona Resident Return Instructions

Arizona State Tax Information