Caution: Arizona has not conformed to any changes to the Internal Revenue Code which may have been enacted after January 1, 2009. Therefore, the Internal Revenue Code used to compute Arizona income may not be the same as the Internal Revenue Code used to compute federal income. If the legislature does not conform to code changes enacted after January 1, 2009, you may have to amend your return at a later date to reflect any differences between Arizona and Federal law.