Skip to main content

Arizona voters approved Proposition 207 (adult use marijuana) in the 2020 General Election. For more information, click here.

Customer Notice: Due to COVID-19, ADOR's in-person lobby services are by appointment only and in compliance with local municipal and county face covering policies.

 

taxes
Arizona
Department of Revenue
    • Home
    • Business
    • E-File Services
    • Forms
    • News & Notices
    • Reports, Statistics and Legal Research
    • Tax Credits
    • Transaction Privilege Tax (TPT)
    • View My 1099-G
    • Unclaimed Property
    • Contact Us
  • Home
  • Business
  • E-File Services
  • Forms
  • News & Notices
  • Reports, Statistics and Legal Research
  • Tax Credits
  • Transaction Privilege Tax (TPT)
  • View My 1099-G
  • Unclaimed Property
  • Contact Us
  • About
  • Contact Us
  • Site Map
  • Subscribe
  • facebook
  • twitter
  • linkedin
  • Home
  • Businesses in Arizona
  • Corporate Income Tax
  • Making Payments and Filing Extensions
  • Businesses in Arizona
    • Collections
    • Bingo in Arizona
    • Corporate Income Tax
      • Corporate Audit
      • Making Payments and Filing Extensions
    • Government Property Lease Excise Tax (GPLET)
      • GPLET Average Property Tax Rates
      • GPLET Information
      • Lease Compliance Check
      • Lessor Database
      • Rate Information
    • Interest Rates
    • Legal Research
    • Liquor Luxury Tax
    • NAICS Code and Descriptions
    • Nexus Program for Corporate Income Tax
    • Property Tax
    • Tobacco Luxury Tax
      • Arizona Cigarette Stamp Guide
      • Arizona Luxury Tax Online
      • Tobacco Luxury Tax FAQs
      • Tobacco Luxury Tax Notices
      • Tobacco Tax Fraud & Criminal Investigations
    • Transaction Privilege Tax (TPT)
    • Voluntary Disclosure Program
    • Withholding Tax
      • Employer Withholding Filing Obligations
      • Withholding Calculator
      • Withholding Exceptions
      • Withholding Tax Audits
    • File a Complaint

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.

 

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. 

 

Arizona
Department of Revenue
  • Contact Us
    • Report an AZTaxes Issue
    • Report a Web Issue
    • FAQs
    • Locations and Services
    • Mailing Addresses
    • Customer Satisfaction Surveys
    • Report Tax Fraud
Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
  • facebook
  • twitter
  • linkedin
  • Subscribe for Updates
  • Site Map
    • Forms
    • Where's My Refund?
    • AZTaxes.gov
  • News & Notices
  • Report Tax Fraud
  • Privacy
  • Accessibility
  • Careers