Arizona Corporation Income Tax Return

Arizona income tax return for multi-state corporations.

Electronic filing of Arizona corporate income tax returns is required for the 2020 taxable year. 

Every corporation required to file a return shall pay a $50 minimum tax in accordance with A.R.S. § 43-1111.

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.