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Arizona has moved the individual income taxes deadline to May 17, 2021, without penalties and interest. The deadline for first quarter tax year 2021 individual estimated tax payments remains April 15, 2021.
NOTICE: AZTaxes.gov and electronic income filing will be unavailable due to scheduled maintenance on Saturday, April 24 at 8:00 a.m. The website will be back online by Sunday, April 25 at 8:00 a.m. We apologize for any inconvenience.
Every corporation subject to the Arizona Income Tax Act of 1978 must file an Arizona corporate income tax return.
Limited Liability Companies
A limited liability company that makes a valid federal election to be taxed as a corporation must file an Arizona corporate income tax return. A single member limited liability company that is disregarded as an entity is treated as a branch or division of the owner, and is included in the tax return of its owner. Refer to the department’s ruling, CTR 97‑2, Limited Liability Companies, for further information.
Electronic Requirements
Corporations, partnerships, S corporations, and fiduciaries can now electronically file their income taxes to the Arizona Department of Revenue (ADOR).
Legislation signed into law initiated a multi-year phase-in period for businesses required to file income tax returns electronically. The e-file option was introduced in 2020 for tax year 2019 and is now mandatory for corporations and partnerships for tax year 2020 returns (A.R.S. § 43-323(F)).
In addition to e-filing being faster and more secure, returns are verified quicker than paper submissions, which benefits taxpayers if any errors require their attention.
Form 120
Corporations may use Form 120 if the corporation:
Form 120A
Corporations may use Form 120A if it files its return on a separate company (separate entity) basis and it is taxable entirely within Arizona.
Form 120ES
Corporations may use Form 120ES to make income tax liability payments by check or money order. (If payments are made electronically, do NOT submit Form 120ES.)
Form 120X:
Corporations may use Form 120X to amend corporate returns.
Returns are due by the 15th day of the fourth month following the close of the taxable year.
If the due date for the return falls on a Saturday, Sunday, or a legal holiday, the return is considered timely filed if it is post-marked the next business day.
Please do not submit a copy of your federal return with your original Arizona income tax return.
All corporations required to make Arizona estimated income tax payments must make those payments by the 15th day of the 4th, 6th, 9th, and 12th months of their taxable year.