Making Payments, Late Payments, and Filing Extensions

Individual

To make a payment on individual Arizona income tax owed, taxpayers can either do so electronically or by mail. 

Individuals should send the payment with the original return when mailing. Taxpayers sending the payment after mailing the return can mail payments with a payment voucher (Form AZ-140V) to the address on the form. Additionally, taxpayers who have already filed tax returns and remitted their payments separately should not send a paper copy of a return with their payment.

Individuals can also send the payment, attached to the top portion of the billing notice received, to the address provided.

For correct application of a payment and to avoid processing delays, taxpayers must provide their tax identification numbers and tax periods they want the payments applied to. Additionally, taxpayers who have already filed tax returns and remitted their payments separately must not send a paper copy of a return with their payment.

Can't Pay?
Individuals who cannot pay the full amount owed when they file may ask to make monthly installment payments. To make this request, taxpayers must wait until ADOR processes their returns and send them an initial billing notice. 

Uncashed Payments
Before contacting the Arizona Department of Revenue (ADOR) regarding an uncashed paper payment, check with your financial institution to verify if the check has cleared your account. Allow ADOR 8-10 weeks to process the check before calling or emailing the Department. 

If the full payment is postmarked by the due date, you will not accrue late-payment penalties. 

In the future, ADOR encourages taxpayers to make payments on AZTaxes.gov. Electronic payments can be scheduled for a later date and are free for e-check. If a payment has been mailed, do not send a duplicate check electronically.

Filing an Individual Extension

To file an extension on an individual return, individuals use Arizona Form 204 to apply for an automatic extension to file. The completed extension form must be filed by April 15, 2024. For individuals who filed a timely Arizona Form 204 for an automatic extension to file, the due date for an Arizona tax return is October 15, 2024.

Please note: This is not a request for extension to pay.

To avoid an extension underpayment penalty, taxpayers must pay at least 90 percent of the tax due by April 15. For proper application of payment and to avoid delays, taxpayers must submit payments together with the completed Arizona Form 204.

Individuals filing under a federal extension, or making an Arizona extension payment electronically, do not need to file Arizona Form 204. Electronic payments can be made using AZTaxes.gov under the “Make an Individual/Small Business Income Payment” link.

Taxpayers who filed an extension with the Internal Revenue Service do not have to do so with the state, but they must check the Filing Under Extension box 82F on the Arizona tax returns when they file. Individuals making tax payments with their extension requests must use Form 204 to ensure proper credit to their accounts. They can also make extension payments electronically at www.AZTaxes.gov using the “Make an Individual/Small Business Income Payment” link.

Filing an Individual Estimated Payment

To file an quarterly estimated individual income tax payments, individuals use Form 140ES. You must submit a separate form for each quarter for which a payment is made. Estimated tax payments are due April 15, June 17, September 16, 2024, and January 15, 2025. Individuals who did not make these payments on a timely basis may owe a penalty.

If filing electronically, make the payment through AZTaxes.gov/Home/PaymentIndividual and select 140ES: Estimate Payments. If you are making an estimated payment using www.AZTaxes.gov, do not mail this form to the Department. ADOR will apply the payment to your account.  

If you have to make estimated payments, your payments, when added to your Arizona withholding, must total either 90% of the tax due for the current calendar year, or 100% of the tax due for the prior calendar year.

Transaction Privilege Tax

To make a payment on transaction privilege tax owed, taxpayers can either do so electronically or by mail. Note: Businesses with $500 or more in annual transaction privilege tax and use tax liability must pay electronically.

Businesses should send the payment with the original return when mailing. Taxpayers sending the payment after mailing the return can mail payments with a payment voucher (Form TPT-V) to the address on the form. Additionally, taxpayers who have already filed tax returns and remitted their payments separately should not send a paper copy of a return with their payment.

Businesses who received a billing notice should send the payment, attached to the top portion of the billing notice received, to the address provided. For correct application of a payment and to avoid processing delays, taxpayers must provide their TPT license number, tax identification number, and tax periods they want the payments applied to on the check.