Making Payments, Late Payments, and Filing Extensions
To make a payment on individual Arizona income tax owed, taxpayers can either do so electronically or by mail. Taxpayers who file electronically can authorize an electronic funds withdrawal (direct debit) from a checking or savings account.
Individuals who have already filed a tax return and would like to make a payment can do so at www.AZTaxes.gov. Most major credit cards, including Visa or MasterCard branded debit cards, are accepted. Individuals who filed their returns but forgot to enclose payment can also make payments online by e-check or credit card under “Make a Payment” and “140V.”
Individuals can also send the payment, attached to the top portion of the billing notice received, to the address provided. Taxpayers who have not received a billing notice can mail payments to:
Arizona Dept. of Revenue
PO Box 52016
Phoenix, AZ 85038-9085
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.
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. They can then contact ADOR Collections at (602) 542-5551.
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(link is external). 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 Extension
To file an extension on a return, individuals use Arizona Form 204 to apply for an automatic extension to file. The completed extension form must be filed by April 18, 2023. 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 16, 2023.
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 18. 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 a 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 a Payment” link.