Arizona

Arizona will accept a valid Business Federal tax extension filing in lieu of applying for an additional/separate Arizona extension. An Arizona tax extension is only allowed for up to 6 months beyond the original filing deadline of the return. Corporate returns are due on the 15th day of the 4th month following the end of the taxable year, April 15th for calendar year filers. The Arizona Department of Revenue will accept a valid Federal extension for the same period of time that is covered by your Federal extension. But remember that in some cases, the Arizona extended deadline will take place after the Federal extended deadline.

Use Form 120EXT (Application for Automatic Extension of Time to File Corporation, Partnership, and Exempt Organization Returns) to apply for an extension of time to file Arizona Form 99, 99T, 120, 120A, 120S, or 165.

IMPORTANT: Form 120EXT must be postmarked or received by the original due date of the return to avoid late filing penalties. 

It is important to note that while Form 120EXT (or a valid Federal tax extension) gives you an extension of time to file, it does not give you an extension of time to pay the tax owed. To avoid Arizona's extension underpayment penalty, you must pay at least 90% of your tax liability by the original deadline of your return.

You can also use Form 120EXT to submit a tax extension payment via check or money order, whether you have a valid Federal extension or you’re requesting an Arizona extension. Mail Form 120EXT and your tax extension payment to the appropriate address (shown on the form). Online tax payments can be made by electronic check or credit card on the Arizona Department of Revenue website. If you pay your taxes online, you do not have to submit Form 120EXT unless you are requesting an Arizona extension.

For more information, visit the Arizona Department of Revenue website: www.azdor.gov

Arizona Taxpayer information and assistance: (602) 255-3381