Arizona Business State Tax Extension | Fiduciaries Filing Guide

Form 8868  ·  Fiduciaries  ·  Business Filing Guide

Arizona fiduciaries—including estates and trusts—are subject to state fiduciary income tax requirements, administered by the Arizona Department of Revenue. Arizona grants an automatic extension tied to an approved IRS extension, making the process simple for filers who have already filed IRS Form 8868.

The original due date for the Arizona Fiduciaries return is April 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 8868. With a valid IRS extension, the Arizona extended deadline becomes October 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 April 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 fiduciary tax by April 15, 2026 to avoid interest and penalties.
• File IRS Form 8868 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 Fiduciaries return by October 15, 2026.

Arizona’s extension for fiduciaries is straightforward once your federal extension is approved. Pay 100% of any tax due by April 15, 2026 and file your Fiduciaries return by October 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 October 15, 2026

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