Arizona corporate income tax returns are due by the fifteenth day of the fourth month following the end of the taxable year. Corporations that cannot file their return on time may request a tax extension ― which extends the time to file, but not the time to pay any tax due.

If a corporation has a valid federal tax extensionextension (IRS Tax Form 7004 ), the Arizona Department of Revenue will automatically grant a state tax extension. You do not need to attach a copy of the extension to your corporate return, but be sure to check the “Extension” box on Page 1 of your return when you file.

If a federal tax extension has not been requested (or granted), a corporation may request an Arizona tax extension by submitting Arizona Form 120EXT (Application for Automatic Extension of Time to File Corporation, Partnership, and Exempt Organization Returns) to the Arizona Department of Revenue.

It’s important to note that corporations must pay at least 90% of their tax liability (including the $50 minimum tax) by the original deadline of their return. If tax payment is not made, the corporation will be subject to penalties and interest. Payments can be made by check, electronic check, money order, or credit card.

For additional information, please visit the State of Arizona Department of Revenue website.