Arizona State Tax Guide
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Arizona State Tax Guide
Extension rules
Extension type: Automatic with Federal · Form 204 (Application for Filing Extension)
The Arizona Department of Revenue (ADOR) gives you a six-month extension to file, but how you get it depends entirely on whether or not you filed a federal extension. Option A If you file a federal tax extension (IRS Form 4868) and it is approved, Arizona automatically grants you an identical six-month state extension. • You do not need to send any paperwork to Arizona to request this. • The Catch: When you finally file your actual Arizona tax return later in the year, you must check Box 82F at the very top of Page 1 on Form 140 to notify the state that you used a federal extension. Option B You will only need to file an official Arizona extension request using Form 204 (Application for Filing Extension) if: 1. You did not file a federal extension. 2. Your federal extension was rejected by the IRS. 3. You need to make a physical extension payment by check (Form 204 acts as your payment voucher).
If you owe tax: 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 Form 204 (Application for Filing Extension).
If you owe $0: If you file a federal tax extension (IRS Form 4868) and it is approved, Arizona automatically grants you an identical six-month state extension. • You do not need to send any paperwork to Arizona to request this. • The Catch: When you finally file your actual Arizona tax return later in the year, you must check Box 82F at the very top of Page 1 on Form 140 to notify the state that you used a federal extension.
How to request
- Online: Individuals filing under a federal extension, or making an Arizona extension payment electronically, do not need to file Form 204.
- Mail: You will only need to file an official Arizona extension request using Form 204 (Application for Filing Extension) if: 1. You did not file a federal extension. 2. Your federal extension was rejected by the IRS. 3. You need to make a physical extension payment by check (Form 204 acts as your payment voucher).
To avoid late-payment penalties during your extension period, you must pay at least 90% of your current year's actual Arizona tax liability (or 100% of the previous year's tax liability) on or before April 15. If you guess low or don't pay anything by April 15, Arizona will charge an underpayment penalty of 0.5% of the unpaid balance for every 30 days it remains unpaid.
ADOR — Making payments, late payments, and filing extensions
Relevant Links
Arizona Key deadlines (tax year 2025, return filed in 2026)
- Filing deadline: Apr 15, 2026
- Extension request deadline: Apr 15, 2026 — Taxpayers must check the “Filing Under Extension” box 82F on the Arizona tax returns when they file (if they filed a federal tax extension and want to use that to file their state).
- Extended return deadline: Oct 15, 2026 (6-month extension)
- Payment deadline: Apr 15, 2026
- Differs from federal: No
To avoid late-payment penalties during your extension period, you must pay at least 90% of your current year's actual Arizona tax liability (or 100% of the previous year's tax liability) on or before April 15. If you guess low or don't pay anything by April 15, Arizona will charge an underpayment penalty of 0.5% of the unpaid balance for every 30 days it remains unpaid.
If the due date for filing your return falls on a Saturday, Sunday, or legal holiday, your return is due by the next regular working day.
Estimated payments
- Apr 15, 2026
- Jun 15, 2026
- Sep 15, 2026
- Jan 15, 2027
October 15, 2026 (6-month extension)
Payment rules
To avoid late-payment penalties during your extension period, you must pay at least 90% of your current year's actual Arizona tax liability (or 100% of the previous year's tax liability) on or before April 15. If you guess low or don't pay anything by April 15, Arizona will charge an underpayment penalty of 0.5% of the unpaid balance for every 30 days it remains unpaid.
Official payment portal
Payment options
Payment plan availability
Available: Yes
If you have not received a bill for the tax period in question, then the process to establish a payment plan request in ADOR’s system may take up to 8 weeks. If you have an established billing with ADOR, you may set up the payment plan immediately. Once submitted, the taxpayer will be provided a confirmation number and a monthly installment payment amount. Taxpayers do not need to wait for confirmation to start making payments. Allow for 60 days after the first billing notice is received before following up with ADOR regarding the request.
Filing forms
Regular filing
- Form 140 - Arizona tax return
Extension
- Form 204 - Application for Filing Extension
Arizona Refund Tracking
Processing time: Check AZTaxes.gov for current status
Do I need to file?
The Arizona Department of Revenue (ADOR) gives you a six-month extension to file, but how you get it depends entirely on whether or not you filed a federal extension. Option A If you file a federal tax extension (IRS Form 4868) and it is approved, Arizona automatically grants you an identical six-month state extension. • You do not need to send any paperwork to Arizona to request this. • The Catch: When you finally file your actual Arizona tax return later in the year, you must check Box 82F at the very top of Page 1 on Form 140 to notify the state that you used a federal extension. Option B You will only need to file an official Arizona extension request using Form 204 (Application for Filing Extension) if: 1. You did not file a federal extension. 2. Your federal extension was rejected by the IRS. 3. You need to make a physical extension payment by check (Form 204 acts as your payment voucher).
- Residents: When you finally file your actual Arizona tax return later in the year, you must check Box 82F at the very top of Page 1 on Form 140 to notify the state that you used a federal extension.
- Part-year residents: Taxpayers must check the “Filing Under Extension” box 82F on the Arizona tax returns when they file (if they filed a federal tax extension and want to use that to file their state).
- Nonresidents: Taxpayers must check the “Filing Under Extension” box 82F on the Arizona tax returns when they file (if they filed a federal tax extension and want to use that to file their state).
ADOR — Making payments, late payments, and filing extensions
Filing methods
Online filing
Individuals filing under a federal extension, or making an Arizona extension payment electronically, do not need to file Form 204.
Mail filing
To file an extension on an individual return, individuals use Form 204 (Application for Filing Extension) to apply for an automatic extension to file.
