If an Arizona resident leaves the state for a temporary period, the taxpayer remains an Arizona resident while out of the state. A resident is subject to tax on all income no matter where the income is earned.

Ariz. Rev. Stat. Ann. § 43-104(19)(b); Instructions 2013 Resident Personal Income Tax Return. An Arizona resident is deemed to become a nonresident if he or she changes residence to another country. See DeWitt v. McFarland, 112 Ariz. 33, 34-35, 537 P.2d 20, 21-22 (1975) (quoting State v. Dillett, 240 Wis. 465, 3 N.W.2d 699, 700 (1942)) (Vietnam was the taxpayer’s domicile because he intended to remain there for an indefinite period).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = Yes

Treaty =Yes

Due Date = April 15

Accepts Federal Extensions = Yes, when tax isn't due