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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.
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.
Corporations may use Form 120 if the corporation:
Corporations may use Form 120A if it files its return on a separate company (separate entity) basis and it is taxable entirely within Arizona.
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.)
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.
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.