Making Payments and Filing Extensions
To make a payment on corporate Arizona income tax owed, taxpayers can either do so electronically or by mail.
Payment by Electronic Funds Transfer
Corporations are required to pay their tax liability by electronic funds transfer (EFT) if the corporation owes:
- $5,000 or more for any taxable year beginning from and after December 31, 2019, through December 31, 2020; or
- $500 or more for any taxable year beginning from and after December 31, 2020.
Corporations may use AZTaxes.gov or ACH Credit to make EFT payments.
International businesses without a US bank can make electronic payments through ACH credit for routine payments, extension payments, and estimated payments.
If you wish to use the ACH Debit option, please register at www.AZTaxes.gov.
To register for ACH Credit EFT payment, please complete the Authorization For Electronic Funds Transfer and Disclosure Agreement - For Credit Filers Form 10366, which can be faxed to (602) 771-9913 or mailed to:
1600 West Monroe
Phoenix, AZ 85007
Filing an Extension
To file an extension on a return, corporations use Arizona Form 120EXT to apply for a maximum six-month extension to file. The completed extension form must be filed by the original due date of the return, unless the original due date falls on Saturday, Sunday, or a legal holiday. In that case, the application must be postmarked on or before the business day following such Saturday, Sunday, or legal holiday.
Please note: This is not a request for extension to pay.
The taxpayer will be liable for the extension underpayment penalty if at least 90 percent of the tax liability disclosed by the return has not been paid by the original due date of the return. For proper application of payment and to avoid delays, corporations must submit payments together with the completed Arizona Form 120EXT.
The department will also accept a valid federal extension for the same period of time covered by the federal extension.