Arizona Income Tax Extension

How to file an Arizona Tax Extension.

Extension Situation
Extension Suggestion
Arizona Tax Refund

Option 1: If you don't owe Arizona state income tax and aren't expecting a refund, you don't need to file an extension. To receive a refund, you must file your return.

Option 2: If you filed a federal extension and don't owe Arizona state income tax or expect a refund, you do not need to file a separate Form 204.

Owe Arizona Taxes

Option 1: Pay all or some of your Arizona income taxes online via: AZTaxes.

Option 2: If you owe Arizona state income tax, you must file a return or extension by the tax deadline to avoid late filing penalties. You can only file a federal extension online. A federal extension will only delay penalties until October.
Note: Unless you pay all your Taxes or eFile your tax return by the October deadline, the late filing penalties will start again after that deadline.

Option 3: Complete Form 204, include a Check or Money Order, and mail both to the address on Form 204. Important: Even if you filed an extension, you will still need to file your AZ tax return either via eFile or by paper by the October deadline.

Arizona Income Tax Calculator
Arizona Tax Deadlines
Tax Penalties
Important: If you owe Arizona and/or IRS income taxes and do not file an IRS and Arizona tax return or extension by the Tax Due Date, you will be subject to IRS and AR late filing penalties. Estimate IRS late filing, payment penalties. In addition, if you do not pay your taxes by the Tax deadline, you will be subject to late tax payment penalties. Filing an extension on time will ONLY eliminate the late filing penalties but not the late tax payment penalties. Late filing penalties are generally higher than late payment penalties, thus file something on time even if you can't pay anything on time!
Taxpert®
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Frequently Asked Questions

What is an AZ tax extension?

An Arizona tax extension grants a 6 months extension from the original tax due date.

You will need to e-file a tax extension on or before April 15, 2025.

No, if you do not anticipate owing Arizona income taxes or you will receive an AZ tax refund by the tax deadline, you are not required to file for an AZ tax extension.

Here are the options to file an AZ Extension:

  1. Pay all or some of your Arizona income taxes online: AZTaxes.
  2. You will either have to submit an AZ tax return or extension by the tax deadline.
  3. Complete Form 204, include a Check or Money Order.

No, if you have eFiled a federal extension and do not owe Arizona income taxes by the tax deadline, your accepted federal extension will serve as your state extension.

The late filing penalty is 4.5% of the amount due, calculated from the original due date of your tax return. This penalty applies for each month or partial month that the amount remains unpaid, after accounting for any payments or credits made by the original due date. The maximum penalty is capped at 25% of the total amount due. An additional late payment penalty of 0.5% per month up to a maximum of 10%.

  • Note: a tax extension is an extension to file, not payments owed.

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