Ariz. Rev. Stat. § 43-902
The deductions and credits provided for in this title shall be taken for the taxable year in which "paid or accrued" or "paid or incurred", dependent upon the method of accounting upon the basis of which the taxable income is computed, unless in order clearly to reflect the income the deductions or credits should be taken as of a different period. In the case of the death of a taxpayer whose taxable income is computed upon the basis of the accrual method of accounting, amounts except amounts includible in computing a partner's taxable income under section 43-1412, accrued as deductions and credits only by reason of the death of the taxpayer, shall not be allowed in computing taxable income for the period in which falls the date of the taxpayer's death.
A.R.S. § 43-902