Arizona State Personal Tax Extension

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Requirements for a Personal Income Tax Extension in the State of Arizona

If you need more time to file your Arizona individual income tax return, you're in luck—Arizona grants an automatic six-month extension to file, as long as you’ve been approved for a federal extension. However, this doesn’t mean you get extra time to pay your taxes. Arizona still requires taxpayers to pay at least 90% of your total tax liability by April 15, 2025, to avoid penalties.

In this guide, you’ll learn everything you need to know to file an Arizona personal tax extension properly, including deadlines, payment options, penalties, and how filing a federal extension through TaxExtension.com can simplify the entire process.

Personal Tax Extension Requirements

Arizona will automatically approve your state extension if you've filed IRS Form 4868 and received a federal extension. No separate Arizona extension form is required unless you owe a payment. This allows you to file your state return until October 15, 2025.

To avoid penalties, you must pay at least 90% of your 2024 Arizona income tax liability by April 15, 2025.

Instructions for Filing Personal Tax Extensions

  • File Your Federal Extension First: File IRS Form 4868 through TaxExtension.com
  • Estimate Your Arizona Tax Liability: Determine your estimated Arizona income tax liability for the year. Subtract any payments you’ve already made or credits you’re entitled to.
  • Pay At Least 90% of What You Owe: To avoid penalties, pay at least 90% of your total tax liability by the April 15, 2025 deadline.
  • Submit Form 204 (If Making a Payment): Use Form 204 to mail a payment or notify the state of your extension.
  • Mark the Box on Your Return: When you file your return, check Box 82F at the top of Page 1 on Arizona Form 140 to indicate you filed an extension.

Common Mistakes to Avoid

  • Assuming extension means extra time to pay.
  • Forgetting to file the federal extension.
  • Failing to mark Box 82F on Form 140.
  • Underestimating your tax liability.
  • Not keeping payment confirmations from aztaxes.gov.

Penalties & Interest for Late Filing or Payment

  • Failing to comply with Arizona’s extension requirements can be costly. Here's how penalties are applied:
  • Late Filing Penalty: 4.5% of unpaid tax per month, up to 25%
  • Late Payment Penalty: 0.5% of unpaid tax per month, up to 10%
  • Interest: Compounded daily, based on the federal short-term rate plus 3%
  • Example: If you owe $2,000 and miss the payment deadline, you could accrue up to $500 in late filing penalties and $200 in late payment penalties.

Who Should Consider an Arizona Tax Extension

  • Freelancers or gig workers with inconsistent income
  • Part-year residents or recent movers
  • Taxpayers waiting on delayed forms
  • Families undergoing major life changes
  • Self-preparers needing more time
  • Filing an extension reduces your risk of errors and penalties. File through TaxExtension.com

Making an Estimated Payment with Your Extension

  • Go to the Arizona Online Tax Payment Portal
  • Click “Make a Payment”
  • Choose 'Individual Income Tax' and follow the steps
  • You can pay with Visa, MasterCard, Discover, or American Express (fees apply)
  • Save your confirmation number as proof
  • If mailing, send Form 204 and payment to:

Arizona Department of Revenue
P.O. Box 29085
Phoenix, AZ 85038-9085

Key Points & Dates

  • April 15, 2025: Deadline to file IRS Form 4868 and pay 90% of your Arizona tax
  • October 15, 2025: Extended deadline to file your Arizona income tax return
  • Form 204: Only needed if mailing a payment
  • Check Box 82F on Arizona Form 140 to confirm your extension
  • Federal approval automatically grants state extension

Tax Forms Required by the State of Arizona

Form 204 – Application for Filing Extension

Use this form if you are mailing a payment or notifying the Arizona Department of Revenue of your estimated tax amount. This form is not required if you're not making a payment or paying electronically.

Form Link: https://azdor.gov/forms/individual/forms-current-tax-year/form-204-application-filing-extension

Arizona Online Tax Payment Portal

Make payments online using ACH debit or credit/debit card (Visa, MasterCard, Discover, American Express).

Go to: https://www.aztaxes.gov/Home/PaymentIndividual 

Click “Make a Payment,” choose “Individual Income Tax,” and follow the steps. Save your confirmation number as proof.

Mailing Address for Check or Money Order Payments:

Arizona Department of Revenue
P.O. Box 29085
Phoenix, AZ 85038-9085

Mailing Personal Tax Extension Forms?

Tip to Ensure Secure Delivery:

Consider Using Certified Mail for Tracking Delivery

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FAQ

The rules and regulations for business tax extensions are different in every state. Some states will automatically grant you a state tax extension if you obtain a valid Federal extension — but other states require a separate state-specific application. For state-by-state information about filing tax extensions, please visit our State Tax Extensions center.

If your company maintains financial books/records, you can determine your current tax liability if you multiply your taxable income by the applicable tax rate. Many people simply use their numbers from last year’s tax return (as long as your tax situation is relatively similar). Remember to reduce your current tax balance by the amount of tax that was withheld (or paid via estimated tax payments), if any, during the year.

Yes. You can get more time to file for an estate or trust by submitting IRS Form 7004 for a business tax extension. An extension will give you 5 extra months to file Form 1041 (U.S. Income Tax Return for Estates and Trusts). During TaxExtension.com’s online application process, you will have the option of choosing “Estate” or “Trust” for your business entity type.

It depends on what type of LLC you have. For Federal income tax purposes, a multi-member LLC is classified as a “partnership” by default (unless it specifically elects to be treated as a corporation). A multi-member LLC classified as a partnership should request a business tax extension (IRS Form 7004) to get 5 extra months to file. A multi-member LLC classified as a corporation should also request a business tax extension, which provides 6 extra months to file a corporation return. On the other hand, a single-member LLC is classified as a “disregarded entity” by default (unless it specifically elects to be treated as a corporation). When a single-member LLC is treated as a disregarded entity, that means its activities are reported on the owner’s individual income tax return (Form 1040). So if you have a single-member LLC, you only need one (1) personal tax extension (IRS Form 4868) to cover yourself and your business, which gives you 6 extra months to file your return.

Independent contractors (Form 1099), sole proprietors (Form 1040 Schedule C), and single-member LLCs that report their business activities on their personal tax return (IRS Form 1040) should request a personal tax extension — not a business extension. For these taxpayers, a personal extension (IRS Form 4868) will cover both themselves and their business. If you have a different type of business, such as a partnership or S-corporation, you should file IRS Form 7004 for a business tax extension.

An IRS tax extension will give a business 5 or 6 extra months (depending on the type of business entity) to file its Federal income tax return. A business tax extension grants 5 more months to file: Form 1041, Form 1065, and Form 8804. A business tax extension grants 6 more months to file: Form 706-GS(D), Form 706-GS(T), Form 1041 (bankruptcy estate only), Form 1041-N, Form 1041-QFT, Form 1042, Form 1065-B, Form 1066, Form 1120, Form 1120-C, Form 1120-F, Form 1120-FSC, Form 1120-H, Form 1120-L, Form 1120-ND, Form 1120-ND (section 4951 taxes), Form 1120-PC, Form 1120-POL, Form 1120-REIT, Form 1120-RIC, Form 1120S, Form 1120-SF, Form 3520-A, Form 8612, Form 8613, Form 8725, Form 8831, Form 8876, Form 8924, and Form 8928. Our easy-to-use online application makes it easy for you to select the correct business entity type. If you are unsure which business tax return is required for your business, TaxExtension.com will help you figure it out.

Most partnerships and multi-member LLCs are required to file a separate income tax return, which means you will need a business extension to cover your business tax return, plus a personal extension to cover your personal tax return. On the other hand, a single-member LLC is classified as a “disregarded entity” (or “pass-through entity”), which means the business activities are reported on the owner’s personal tax return. In that case, you would only need a personal tax extension to cover both you and your business.

If you file a separate tax return for your business and you’re required to provide the business’ EIN (employer identification number) on the return, you should also provide the EIN on your tax extension request. Note that most businesses are required to obtain an EIN, which the IRS uses to identify a business entity. However, if you have a single-member LLC — which is considered a “pass-through entity” (or “disregarded entity”) — you should use your SSN (Social Security Number) instead of an EIN. Pass-through entities are reported as part of the owner’s personal tax return, which means you only need one (1) personal tax extension (IRS Form 4868) to cover both yourself and your business.

Corporations are granted a 6-month tax extension, which moves their filing deadline from March 15 to September 15. Trusts, certain estates, most partnerships, and some multi-member LLCs are granted a 5-month tax extension, which moves their filing deadline from April 15 to September 15.

In most cases, you will hear back from the IRS within 24 hours of submitting your business tax extension online. However, it’s important to note that IRS response times will be longer than normal on the last day of filing (March 15 and April 15). As soon as your business extension is approved by the IRS, you will receive an email from TaxExtension.com with the details of your extension, including your official IRS confirmation number.