Arizona Business State Tax Extension | S Corporations Filing Guide

Form 120/165EXT  ·  S Corporations  ·  Business Filing Guide

Arizona S Corporations are subject to state business tax filing requirements, administered by the Arizona Department of Revenue. Arizona grants an automatic extension tied to an approved IRS extension, making the process simple for businesses that have already filed IRS Form 7004.

The original due date for the Arizona S-Corporations return is March 15, 2026. File or remit full payment by this date to remain in good standing.

Arizona automatically grants an extension to file, provided you have obtained an approved federal extension from the IRS by filing IRS Form 7004. With a valid IRS extension, the Arizona extended deadline becomes September 15, 2026. No separate state extension form is required—the federal extension serves as your Arizona extension.

The extension applies to filing only—it is not an extension to pay taxes owed. Any outstanding tax liability must be paid by the original due date of March 15, 2026 to avoid penalties and interest. Use the Arizona | Online Business Tax Extension Payment to pay electronically, or mail to: Arizona Department of Revenue PO Box 29085 Phoenix, AZ 85038-9085

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

• Estimate and pay your Arizona business tax by March 15, 2026 to avoid interest and penalties.
• File IRS Form 7004 with the IRS to secure your federal extension, which Arizona automatically honors.
• Check Box 82F on your Arizona return to indicate a federal extension was approved.
• Set a reminder to file your completed Arizona S-Corporations return by September 15, 2026.

Arizona’s business tax extension is straightforward once your federal extension is approved. Pay 100% of any tax due by March 15, 2026 and file your S-Corporations return by September 15, 2026.

Business tax returns are complex—a licensed CPA or Enrolled Agent can maximize deductions, ensure accurate calculations, and handle filing on your behalf. Here's how working with a TaxPro typically goes:

1. 1Get matched with a verified U.S.-based CPA or Enrolled Agent
2. 2Upload your business documents via secure drag-and-drop
3. 3Review and approve your return with upfront, transparent fees
4. 4Your TaxPro files your Arizona return by September 15, 2026

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