State of Arizona Personal Income Tax Extensions – Tax Year 2012
| GENERAL INSTRUCTIONS
For 2012, you must file Form 204 by April 15, 2013 (or by the original due date of your return).
An extension does not extend the time to pay your tax. You must still pay your tax liability by April 15 (or by the original due date of your return). If you do not pay at least 90% of the tax liability (both income tax and use tax) disclosed by your return by the return’s original due date, you will be subject to the extension underpayment penalty. The Arizona Department of Revenue charges interest from the original due date to the date of payment.
Extension Underpayment Penalty: This penalty is imposed if you do not pay at least 90% of the tax liability shown on your return filed under an extension by the return’s original due date. The extension underpayment penalty is ½ of 1% (.005) of the tax (both income tax and use tax) not paid for each 30 day period or fraction of a 30 day period. We impose this penalty from the original due date of the return until you pay the tax. The extension underpayment penalty cannot exceed 25% of the unpaid tax.
Use Form 204 to apply for an extension of time to file an Arizona Form 140, 140A, 140EZ, 140ET, 140PTC, 140PY, or 140NR. Individuals use this form to apply for an automatic six (6) month extension. Also use Form 204 to remit an extension payment whether you are requesting an Arizona extension or using a valid federal extension. However, if you are filing under a federal extension, but making an electronic extension payment or making an extension payment using a credit card, you do not need to send in Form 204.
Note: Arizona will accept your federal extension for the period covered by the federal extension.
|ARIZONA STATE INCOME TAX EXTENSION FORMS|
Form 204 (Application for Filing Extension): http://www.azdor.gov/LinkClick.aspx?fileticket=iC2gzj6PEmc%3d&
Complete Form 204 to request an automatic six (6) month extension. Mark your envelope “Extension Request.”
If you are not sending a payment with your request, mail the request to: Arizona Department of Revenue, PO Box 52138, Phoenix AZ 85072-2138.
If you are sending a payment with this request, mail the request to: Arizona Department of Revenue, PO Box 29085, Phoenix AZ 85038-9085.
The department will not return a copy of the Form 204 to you. Be sure to keep a copy of the completed Form 204.
Leave the paper behind and e-file your Arizona extension request. Visit www.azdor.gov for e-file requirements.