If husband and wife file separate returns, the department may distribute, apportion or allocate gross income between the spouses, if it is determined that such distribution, apportionment or allocation is necessary in order to reflect the proper income of the spouses.
Allocation in the case of husband and wife
A.R.S. § 43-943 — under Allocation of Income and Deductions by the Department.
A.R.S. § 43-943