Arizona Business Tax Extension LLC / Partnership – S Corporation – C Corporation – Fiduciary / Estate / Trust
Connect with a U.S.-based CPA or Enrolled Agent to prepare and file your Arizona business return. Upfront pricing, secure document upload, no surprises.
Connect with a TaxPro →Arizona Business Tax Extension – LLC / Partnership
Form 120/165EXT • LLC / PartnershipArizona LLC & Partnership Tax Extension
Arizona LLCs and partnerships file with the Arizona Department of Revenue. The state provides an automatic extension for businesses that have secured a federal extension – but if you owe Arizona tax, you must remit payment using Form 120/165EXT by the original due date.
How the Extension Works
Arizona LLCs and partnerships with an approved IRS Form 7004 extension automatically receive a matching Arizona extension to September 15, 2026. When filing your completed Arizona return, check Box 82F to indicate the federal extension is in place. If taxes are owed, submit payment with Form 120/165EXT by March 16, 2026.
Best Practices
- File IRS Form 7004 with the IRS before March 16, 2026 to activate your Arizona extension.
- Submit Form 120/165EXT with any Arizona tax payment owed by March 16, 2026.
- Check Box 82F on your Arizona LLC or partnership return when you file the completed return.
- Pay online via AZTaxes.gov for fast, secure electronic payment.
Working with a Tax Professional
LLC / Partnership returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Arizona return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Arizona return by September 15, 2026
How to Pay
Arizona requires online payment for tax amounts of $750 or more. Submit electronically via the Arizona Online Tax Extension Payment portal. For amounts under $750, complete Form 120/165EXT and mail with your payment.
Arizona Online Payment Portal
Submit electronically through the Arizona Online Tax Extension Payment system. Required for all payments $750 and above.
Form 120/165EXT by Check
Download Form 120/165EXT and mail with your check or money order. Include your EIN and tax year on the check.
PO Box 29085
Phoenix, AZ 85038-9085
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 4.5% per month or fraction thereof, up to 25% of the unpaid tax |
| Failure to Pay | 0.5% per month or fraction thereof, up to 10% of the unpaid tax |
LLC / Partnership Quick Reference
| State Abbreviation | AZ |
| Entity Type | LLC / Partnership |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | September 15, 2026 |
| Payment Due | March 16, 2026 (100% of tax owed) |
| Payment Form | Form 120/165EXT |
| Online Payment | Arizona Online Tax Extension Payment |
| State Agency | Arizona Department of Revenue |
| Failure to File Penalty | 4.5% per month or fraction thereof, up to 25% of the unpaid tax |
| Failure to Pay Penalty | 0.5% per month or fraction thereof, up to 10% of the unpaid tax |
Arizona Business Tax Extension – S Corporation
Form 120/165EXT • S CorporationArizona S Corporation Tax Extension
Arizona S Corporations file their state business return with the Arizona Department of Revenue. With an approved IRS Form 7004, your Arizona filing deadline is automatically extended – no separate Arizona extension application is needed, though Box 82F must be checked on the return.
How the Extension Works
Arizona's extension for S Corporations is triggered by a valid federal extension. Once IRS Form 7004 is approved, check Box 82F on the Arizona S Corporation return to indicate the federal extension is in effect. If you have a balance due, pay using Form 120/165EXT by March 16, 2026. File your completed return by September 15, 2026.
Best Practices
- Secure your IRS Form 7004 approval ahead of the March 16, 2026 original deadline.
- Pay any Arizona S Corporation tax liability by March 16, 2026 using Form 120/165EXT.
- Mark Box 82F on your Arizona S Corporation return to confirm the federal extension is active.
- Make electronic payments conveniently at AZTaxes.gov.
Working with a Tax Professional
S Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Arizona return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Arizona return by September 15, 2026
How to Pay
Arizona requires online payment for tax amounts of $750 or more. Submit electronically via the Arizona Online Tax Extension Payment portal. For amounts under $750, complete Form 120/165EXT and mail with your payment.
Arizona Online Payment Portal
Submit electronically through the Arizona Online Tax Extension Payment system. Required for all payments $750 and above.
Form 120/165EXT by Check
Download Form 120/165EXT and mail with your check or money order. Include your EIN and tax year on the check.
PO Box 29085
Phoenix, AZ 85038-9085
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 4.5% per month or fraction thereof, up to 25% of the unpaid tax |
| Failure to Pay | 0.5% per month or fraction thereof, up to 10% of the unpaid tax |
S Corporation Quick Reference
| State Abbreviation | AZ |
| Entity Type | S Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | September 15, 2026 |
| Payment Due | March 16, 2026 (100% of tax owed) |
| Payment Form | Form 120/165EXT |
| Online Payment | Arizona Online Tax Extension Payment |
| State Agency | Arizona Department of Revenue |
| Failure to File Penalty | 4.5% per month or fraction thereof, up to 25% of the unpaid tax |
| Failure to Pay Penalty | 0.5% per month or fraction thereof, up to 10% of the unpaid tax |
Arizona Business Tax Extension – C Corporation
Form 120/165EXT • C CorporationArizona C Corporation Tax Extension
Arizona C Corporations are required to file with the Arizona Department of Revenue and are subject to Arizona corporate income tax. An approved federal extension automatically extends your Arizona filing deadline – check Box 82F and, if taxes are owed, submit payment using the extension voucher by the original deadline.
How the Extension Works
Arizona C Corporations with a valid IRS Form 7004 extension receive an automatic 6-month extension to October 15, 2026 for filing the Arizona corporate return. Submit any Arizona tax due by April 15, 2026 using Form 120/165EXT. When your return is complete, check Box 82F and submit by October 15, 2026.
Best Practices
- File IRS Form 7004 before April 15, 2026 to extend both your federal and Arizona C Corp deadlines.
- Pay your full estimated Arizona corporate tax liability by April 15, 2026 with Form 120/165EXT.
- Check Box 82F on the Arizona C Corporation return when filing the completed return by October 15.
- Use AZTaxes.gov for electronic payments and to confirm payment receipt.
Working with a Tax Professional
C Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Arizona return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Arizona return by October 15, 2026
How to Pay
Arizona requires online payment for tax amounts of $750 or more. Submit electronically via the Arizona Online Tax Extension Payment portal. For amounts under $750, complete Form 120/165EXT and mail with your payment.
Arizona Online Payment Portal
Submit electronically through the Arizona Online Tax Extension Payment system. Required for all payments $750 and above.
Form 120/165EXT by Check
Download Form 120/165EXT and mail with your check or money order. Include your EIN and tax year on the check.
PO Box 29085
Phoenix, AZ 85038-9085
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 4.5% per month or fraction thereof, up to 25% of the unpaid tax |
| Failure to Pay | 0.5% per month or fraction thereof, up to 10% of the unpaid tax |
C Corporation Quick Reference
| State Abbreviation | AZ |
| Entity Type | C Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | Form 120/165EXT |
| Online Payment | Arizona Online Tax Extension Payment |
| State Agency | Arizona Department of Revenue |
| Failure to File Penalty | 4.5% per month or fraction thereof, up to 25% of the unpaid tax |
| Failure to Pay Penalty | 0.5% per month or fraction thereof, up to 10% of the unpaid tax |
Arizona Business Tax Extension – Fiduciary / Estate / Trust
Form 120/165EXT • Fiduciary / Estate / TrustArizona Fiduciary Tax Extension
Estates and trusts subject to Arizona income tax file with the Arizona Department of Revenue. Arizona fiduciary returns can be extended by securing a valid federal extension from the IRS – the Arizona filing deadline is then automatically extended to October 15, 2026.
How the Extension Works
Arizona automatically extends the fiduciary return deadline to October 15, 2026 when a valid federal extension is in place. File the appropriate federal fiduciary extension and indicate the extension on your Arizona fiduciary return. Pay any balance owed by April 15, 2026 to stay in good standing with the Arizona Department of Revenue.
Best Practices
- Obtain a valid federal fiduciary extension before April 15, 2026 to activate the Arizona extension.
- Remit any Arizona fiduciary tax owed by April 15, 2026 to prevent late-payment penalties.
- File the completed Arizona fiduciary return by the extended deadline of October 15, 2026.
- Work with a tax professional to ensure proper treatment of estate or trust income under Arizona law.
Working with a Tax Professional
Fiduciary / Estate / Trust returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Arizona return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Arizona return by October 15, 2026
How to Pay
Arizona requires online payment for tax amounts of $750 or more. Submit electronically via the Arizona Online Tax Extension Payment portal. For amounts under $750, complete Form 120/165EXT and mail with your payment.
Arizona Online Payment Portal
Submit electronically through the Arizona Online Tax Extension Payment system. Required for all payments $750 and above.
Form 120/165EXT by Check
Download Form 120/165EXT and mail with your check or money order. Include your EIN and tax year on the check.
PO Box 29085
Phoenix, AZ 85038-9085
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 4.5% per month or fraction thereof, up to 25% of the unpaid tax |
| Failure to Pay | 0.5% per month or fraction thereof, up to 10% of the unpaid tax |
Fiduciary / Estate / Trust Quick Reference
| State Abbreviation | AZ |
| Entity Type | Fiduciary / Estate / Trust |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | Form 120/165EXT |
| Online Payment | Arizona Online Tax Extension Payment |
| State Agency | Arizona Department of Revenue |
| Failure to File Penalty | 4.5% per month or fraction thereof, up to 25% of the unpaid tax |
| Failure to Pay Penalty | 0.5% per month or fraction thereof, up to 10% of the unpaid tax |
Extended? Your Arizona Business Return Deadline Is Coming Up.
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