Arizona Personal Tax Extension Guide

Form 204  ·  Individual Income Tax  ·  Personal Filing Guide

Arizona residents who need additional time to file their personal income tax return receive an automatic six-month extension—but only after first securing a federal extension by filing IRS Form 4868. The Arizona Department of Revenue mirrors the federal extension timeline, moving the state filing deadline from April 15, 2026, to October 15, 2026. No additional paperwork is needed to request an Arizona extension as long as the federal extension is granted.

While Arizona extends the filing deadline, any taxes owed must still be addressed by April 15, 2026. Specifically, taxpayers must pay at least 90% of their current year's tax liability by the original due date to avoid an extension underpayment penalty. Failure to meet this threshold can result in penalties even if the return itself is filed on time by October 15.

When you file your Arizona state tax return, you must indicate that an extension was filed by checking Box 82F at the top of page 1 on Arizona Form 140. Failing to check this box can cause processing complications with your extension status, so keep a copy of your federal Form 4868 handy when you prepare your state return.

Arizona offers multiple electronic payment options through www.aztaxes.gov:

• Credit Card: Visa, MasterCard, Discover, or American Express are accepted. Click “Make a Payment” on the portal. Save the confirmation number as proof. A convenience fee is charged by the credit card vendor.
• ACH Debit: Pay directly from your bank account through the same portal at no additional charge.

If you prefer to pay by mail, use Form 204 (Application for Filing Extension). Form 204 is not required if you’ve filed a federal extension and don’t owe a payment, but it is the correct form for mailing a check or money order. Include your Social Security number, tax year, and form number on the payment. Mail to:
Arizona Department of Revenue
P.O. Box 29085
Phoenix, AZ 85038-9085

Failure to file by October 15 carries a penalty of 4.5% of unpaid tax per month, up to a maximum of 25%. Failure to pay at least 90% by April 15 results in a 0.5% monthly penalty, capped at 10%. Both penalties can run concurrently, making timely payment and filing essential.

• File IRS Form 4868 to secure your federal extension—Arizona’s automatic extension depends on it.
• Pay at least 90% of your Arizona tax liability by April 15, 2026, to avoid the underpayment penalty.
• Check Box 82F on Form 140 when you ultimately file your Arizona return.
• Use aztaxes.gov for ACH payments—no convenience fee and immediate confirmation.
• Save all payment confirmations and a copy of your federal Form 4868.

Arizona’s extension process is straightforward for taxpayers with a federal extension in place. The critical obligations are paying 90% of your tax liability by April 15 and checking Box 82F when you file your return by October 15, 2026. Use Arizona’s online payment portal for the fastest and most secure experience.

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