itonewbie
Level 15
10-09-2020
11:55 AM
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Agree with Susan.
CO income tax law has rolling conformity with the IRC but provides for various modification. How AZ taxes an individual or entity or whether AZ requires the filing of a state tax return is generally irrelevant unless other state tax credit is claimed for purposes of determining sourcing and limitation.
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Still an AllStar
Still an AllStar