Individual Estimated Income Tax Payment Small Business Income Tax Return

A taxpayer electing to report small business income on Form 140-SBI, Form 140NR-SBI or Form 140PY-SBI and mailing a voluntary or mandatory estimated tax payment for a small business tax return must use Arizona Form 140ES-SBI to make a payment for their small business tax return.

Arizona requires certain individuals to make small business income estimated tax payments. Taxpayers are required to make estimated payments (starting with 2022) if their small business tax liability will exceed $1,000 (SBI tax less allowable credits).