Individual Estimated Tax Payments
Quarterly estimated individual income tax payments are filed through Form 140ES.
Only select one quarter for which this payment is made. Do not select more than one quarter. You must submit a separate form for each quarter for which a payment is made.
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.
When Am I Required to File an Estimated Payment?
You must make Arizona estimated income tax payments during 2024 if:
| Your filing status is: |
AND Your Arizona gross income for 2023 was greater than: |
AND Your Arizona gross income for 2024 exceeds: |
| Single | $75,000 | $75,000 |
| Married Filing Joint | $150,000 | $150,000 |
| Married Filing Single | $75,000 | $75,000 |
| Head of Household | $75,000 | $75,000 |
What is Arizona Gross Income for the Purpose of Estimated Income Tax Payments?
If you are a full-year resident, your Arizona gross income is your federal adjusted gross income.
If you are a part-year resident, your Arizona gross income is that part of your federal adjusted gross income that you must report to Arizona.
If you are a nonresident, your Arizona gross income is that part of your federal adjusted gross income derived from Arizona sources.
When Should I Make My Estimated Payments?
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.
How Much Should My Estimated Payments Total?
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.
You can use your prior calendar year tax to figure the amount of payments that you must make during the current calendar year only if you were required to file and did file an Arizona income tax return for the prior year.
How Do I Claim my Estimated Payment?
Once you make an estimated payment, you must file a tax return for that year in order to claim the estimated payment.