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2022 Pass-Through Estimated Payment Guidance for Partnerships and S Corporations

September 6, 2022

Phoenix, AZ—Partnership and S corporation taxpayers can now make their required third quarter pass-through entity tax payment electronically using, under Quick Payment Links - “Make a Corporation/S-Corporation/ Partnership Payment.” Estimated payments are due September 15, 2022 and taxpayers are required to pay at least 25% of the estimated tax for the 2022 tax year.

For taxable years beginning from and after December 31, 2021, an entity that is treated as a partnership or S corporation for federal income tax purposes that elects to pay the tax under A.R.S. § 43-1014 and whose taxable income for the taxable year exceeds $150,000 in the preceding taxable year must make estimated tax payments during the taxable year in a manner consistent with how estimated individual income tax payments are made.

Individuals subject to estimated tax payments in Arizona must make quarterly payments by April 15, June 15, and September 15 of the current year and January 15 of the following year. However, the first and second quarter Arizona estimated tax payments were not required in 2022 for partnerships or S corporations making the pass-through entity election under A.R.S. § 43-1014.

Please Note: If taxpayers experience technical difficulties making their pass-through entity tax payment electronically on, they may use Arizona Form 120/165ES to make a payment by paper and include the EIN on the check to ensure the payment is accounted for correctly. See forms instructions for information on making online and paper payments.



Tuesday, September 6, 2022