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Form is used by individual taxpayers mailing a voluntary or mandatory estimated payment; a partnership or S corporation mailing a voluntary estimated payment on behalf of its nonresident individual partners/shareholders participating in the filing of a composite return. 140ES.
Free electronic filing options for withholding tax and transaction privilege tax are available through AZTaxes.gov.
The Arizona Administrative Code currently allows a taxpayer who signs an individual federal income tax return to electronically sign a state income tax return. A taxpayer who does not electronically sign a federal income tax return may not submit an electronically-signed state income tax return (A.A.C. R15-10-503).
You can make an extension payment online by using the Make an Individual or Small Business Income Payment option on .AZTaxes.gov. For Payment Type select 204 or 204-SBI, for proper application of your extension payment. What are the Unemployment Tax Rates?
While some states use the Federal 8879 for E-File with individual returns, some states have their own E-File Authorization form.
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Mandatory E-file and E-pay Requirements For businesses, filing electronically is a requirement under certain circumstances: Corporate Estimated Tax - Any corporation with $500 prior tax year liability. Mandatory e-file for fiduciary, partnership, and corporate for tax year 2020 returns and beyond.
Arizona Form 8879 - Electronic Signature Authorization This form is incorporated within the taxpayers e-filed return package when using a software vendors, and not to be used by a tax preparer when filing paper. This form can only be obtained when e-filing a return through a software vendor.
Include the payment with Form 140. If you are expecting a refund or owe no tax, or owe tax but are not sending a payment, mail to Arizona Department of Revenue, PO Box 52138, Phoenix, AZ, 85072-2138.