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The scam artists may even provide IRS employee identification numbers. If you receive a call from someone who claims to be with the IRS or Arizona Department of Revenue (ADOR), follow these tips: The IRS and ADOR always initiate communications via U.S. Mail.
If you expect to owe more than $1,000 in taxes, then you might be a candidate for estimated taxes. Depending on your job, business entity and income, making quarterly payments makes the most financial sense. These are the cases where that might be best as long as you expect to owe $1,000 or more in taxes.
Generally, taxpayers need to make estimated tax payments if they expect to owe $1,000 or more when they file their 2022 tax return, after adjusting for any withholding. The IRS urges anyone in this situation to check their withholding using the Tax Withholding Estimator on IRS.gov.
If you are not sending a payment, mail to Arizona Department of Revenue, PO Box 52138, Phoenix, AZ, 85072-2138 (PO Box 29205, Phoenix, AZ 85308-9205 if your return has a barcode).
A tax correction notice (TCN) is a correspondence letter sent by the Arizona Department of Revenue to inform taxpayers of important account matters or changes. For transaction privilege tax, the tax rate is the rate at which business activity is taxed.
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Individuals subject to estimated tax payments in Arizona must make quarterly payments by April 15, June 15, and September 15 of the current year and January 15 of the following year.
Arizona requires certain individuals to make small business income estimated tax payments. Taxpayers are required to make estimated payments (starting with 2022) if their small business tax liability will exceed $1,000 (SBI tax less allowable credits).
Arizona requires certain individuals to make estimated income tax payments. If you met the income threshold for 2021, you must make estimated payments during 2022 unless you are sure you will not meet the threshold for 2022.
Electronic payments can be made using AZTaxes.gov under the Make a Payment link. Taxpayers who filed an extension with the Internal Revenue Service do not have to do so with the state, but they must check the Filing Under Extension box 82F on the Arizona tax returns when they file.
Form 140 - Resident Personal Income Tax Form -- Calculating Personal income tax return filed by resident taxpayers. You may file Form 140 only if you (and your spouse, if married filing a joint return) are full year residents of Arizona.

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