Arizona

Automatic with an Approved Federal Extension:

Arizona grants an automatic 6-month extension with your IRS-approved federal extension.

• Original Return Due Date: 4/18/2023
• Extended Due Date: 10/16/2023
• IMPORTANT: Your extension is only an extension to file your return. IT IS NOT AN EXTENSION TO PAY any taxes that you may owe the state.
• If you are NOT planning to make a state extension payment, NO FURTHER ACTION IS REQUIRED on your part.
• If you ARE planning to make a state extension payment, see below for payment options.
• When you file your Arizona return, be sure to check box 82F, top of page 1 on Form 140, to indicate an extension was filed.
• Taxpayers must pay at least 90% of the current year's tax liability by April 18th to avoid an extension underpayment penalty.

Payment Options

• Failure to File Penalties: 4.5% of unpaid tax per month, up to 25%.
• Failure to Pay Penalties: 0.5% of unpaid tax per month, up to 10%.