ARS § 43-1332

43-1332 - Subtractions from Arizona gross income; estates and trusts 43-1332 . Subtractions from Arizona gross income; estates and trusts In computing Arizona taxable income of an estate or trust, the following shall be subtracted from Arizona gross income: 1. The estate or trust's share of the fiduciary adjustment to the extent that the amount determined pursuant to section 43-1333 decreases the estate or trust's Arizona gross income. 2. In the case of an estate, the amount of federal estate taxes paid in the current taxable year.