Arizona Form 340 - Arizona Department of Revenue 2025

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Individuals who plan on filing their taxes late may incur a late file penalty of 4.5 percent of the tax required to be shown on the return for each month or fraction of a month the return is late. The late payment penalty is . 5 percent of the tax due on the return each month or fraction of a month the payment is late.
How are fees assessed for TPT on an AZTaxes account? A late filed return is assessed a late filing penalty of 4.5% (four and one-half percent) of the tax required to be shown on the return for each month or a fraction of a month the return is late.
Late payment penalties When the penalty is chargedAmount of the penalty After payment is 30 days late 5% of tax outstanding 5 months after above charge (6 months late) A further 5% of tax outstanding 6 months after above charge (12 months late) A further 5% of tax outstanding
Late Filing Fee: If you miss this deadline, you may still file the ITR by 31st December, however you shall be required to pay a penalty of Rs 5,000/-.
Individuals can find all tax forms and instructions on the ADOR website or visit our local offices. Please note that the Arizona tax package and Arizona Booklet X Volumes 1, 2, and 3 are now available to download from our website. Taxpayers can also find fillable and non-fillable tax forms online.
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Make appointments, correspondence, and questions directly to ADOR staff 24/7 by sending an email to AZTaxHelp@azdor.gov. Expected average response to emails by ADOR staff within three business days.
We calculate the Failure to File penalty in this way: The Failure to File penalty is 5% of the unpaid taxes for each month or part of a month that a tax return is late. The penalty wont exceed 25% of your unpaid taxes.
ADOR sends taxpayers an offset notice to the last known address if any part of their refund is applied to non-tax debts. Taxpayers should contact the agency identified on the notice when the offset occurs if they wish to dispute the non-tax debt, or have questions about the offset.

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