Arizona Business Tax Extension

Everything you need to know about Arizona business tax extensions and filing deadlines.

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Arizona Business Tax Extensions Filing Requirements

Businesses in Arizona generally receive a 6-month automatic extension if they have filed IRS Form 7004 for the current tax year and it has been accepted. If the business did not file a federal extension or if the federal extension was rejected, the business must file a separate state extension using Form 120/165EXT or Form 141AZ to request an Arizona tax extension. The extension applies only to the tax return, not to the tax due.

Business Classification Tax Form Due Date Extension Form Extension Period
Corporation (including LLCs
taxed as a corporation) 		Form 120 15th day of the 4th month after the
tax year end (April 15 for calendar-year filers) 		Form 120/165EXT (or)
Federal Form 7004 		7-month automatic
extension
Eligible Corporation Form 120A 15th day of the 4th month after the tax year
end (April 15 for calendar-year filers) 		Form 120/165EXT (or)
Federal Form 7004 		7-month automatic extension
S Corporation Form 120S 15th day of the 3rd month after the tax year
end (March 15 for calendar-year filers) 		Form 120/165EXT (or)
Federal Form 7004 		6-month automatic extension
Partnership (including LLCs
taxed as Partnership ) 		Form 165 15th day of the 3rd month after the tax year
end (March 15 for calendar-year filers) 		Form 120/165EXT (or)
Federal Form 7004 		6-month automatic extension
Fiduciary Form 141AZ 15th day of 4th month after the tax year
end (April 15 for calendar-year filers) 		Form 141 AZ EXT (or)
Federal Form 7004 		5½-month automatic extension

Information Required to File Arizona Extension Form 120/165EXT
and 141 AZ EXT

Review the key details required to accurately complete and submit your Arizona Form 120/165EXT and 141 AZ EXT extension on time.

Information Required to File Florida Form F-7004
01

Basic Business Information

Provide the legal details of the business requesting the extension. This includes:

  • Legal name
  • EIN (Employer Identification Number)
  • Mailing address
  • Taxable year-ending date of the entity requesting the extension
02

Tax Return Type

Select the Arizona business tax return corresponding to your business type: Form 120, 120A, 99T, 99M, 120S, or 165.

03

Estimated Tax Liability

  • Tentative Arizona corporate income or franchise tax amount
  • Any tax payments already made (if applicable)
04

Authorization & Signature

Provide the authorized signer’s name, title, and signature to validate the extension request.

Information Required to File Florida Form F-7004
01

Estate or Trust Information

Provide the legal details of the estate or trust requesting the extension, including:

  • Legal name
  • EIN (Employer Identification Number)
  • Mailing address
  • Taxable year-end date for which the extension is requested
02

Tax Period & Extension Requested

Enter the tax period ending date and the new extended filing date you are requesting. Extensions are generally granted for up to 5½ months.

03

Estimated Tax Liability

  • Enter the total estimated Arizona fiduciary income tax liability.
  • Include any Arizona estimated tax payments already made, if applicable.

How to File Arizona Tax Extension Form 120/165EXT and 141 AZ EXT

Learn how to file Arizona tax returns to request an extension of time to file your corporate income or franchise tax return.

Federal and State Filings

E-filing

Recommended
  • 1

    Access the Portal

    Log in to your AZTaxes.gov account or use the Guest option on the homepage.

  • 2

    Locate the Form

    Select Form 120/165EXT or 141 AZ EXT for corporate tax extensions.

  • 3

    Enter Business Information

    Provide the required business details, including EIN and return type.

  • 4

    Calculate Tentative Tax

    Enter the estimated Arizona tax liability for the year.

  • 5

    Submit and Pay

    Submit the extension form and make any required payment electronically.

Federal and State Filings

Paper Filing

  • 1

    Download the Form

    Get the current-year Form 120/165EXT or 141 AZ EXT from the Arizona Department of Revenue website.

  • 2

    Complete the Form

    Enter the business name, address, EIN, and applicable tax return type.

  • 3

    Calculate Tax Due

    Determine if any tax is owed. The extension allows extra time to file, not to pay. Taxes must be paid by the original due date to avoid penalties.

  • 4

    Mail the Extension Form

    With payment:

    location-map

    Arizona Department of Revenue,
    PO Box 29085, Phoenix, AZ 85038-9085.

    Without payment:

    location-map

    Arizona Department of Revenue,
    PO Box 29079, Phoenix, AZ 85038-9079.

Frequently Asked Questions

When is the deadline to file Arizona business tax returns 120, 120A, 120S, 165 & 141AZ?

Arizona business tax returns are due based on the entity type and tax year

  • Arizona Corporation Income Tax Return (Form 120): Due by the 15th day of the fourth month after the end of the taxable year (for calendar-year
    corporations, April 15).

  • Arizona Corporation Income Tax Return (Short Form 120A): Same due date as Form 120 — 15th day of the fourth month after the taxable year ends (April 15 for calendar-year).

  • Arizona S Corporation Income Tax Return (Form 120S): Due by the 15th day of the third month after the end of the tax year (for calendar-year S-corps, March 15).

  • Arizona Partnership Income Tax Return (Form 165): Due by the 15th day of the third month following the close of the taxable year (calendar-year partnerships are generally March 15).

  • Arizona Fiduciary Income Tax Return (Form 141AZ): Due by the 15th day of the fourth month after the end of the tax year (calendar-year fiduciaries have a due date of April 15).

Businesses should face hefty penalties if missed to file their business income tax returns on time.

What are the penalties for filing Arizona business tax returns 120, 120A, 120S, 165 & 141AZ late?

  • Late Filing Penalty:

    The penalty is 4.5% of the unpaid tax per month, or part of a month, that the return is late. The maximum late filing penalty is 25% of the unpaid tax.

  • Late Payment Penalty:

    The penalty is 0.5% of the unpaid tax per month, or part of a month, that the tax remains unpaid. The maximum late payment penalty is 10% of the unpaid tax.

  • Interest:

    Interest accrues on any unpaid tax from the original due date until the balance is paid in full. The interest rate is based on the federal underpayment rate and is subject to change annually.

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To avoid the late filing penalties, Arizona allows businesses to extend the tax filing deadline for up to 7 months.

How to extend the deadline for the Arizona business tax returns 120, 120A, 120 S, 165 & 141AZ?

Arizona businesses can request additional time to file their returns using:

Arizona Form 120/165EXT – Application for Automatic Extension of Time to File for corporations, S corporations, and partnerships

  • Corporations (Forms 120 & 120A) and exempt organizations may receive an extension of up to 7 months from the original due date.
  • S Corporations (Form 120S) and Partnerships (Form 165) may receive an extension of up to 6 months from the original due date.

Arizona Form 141AZ EXT – Extension for fiduciary returns

  • Fiduciary returns filed using Arizona Form 141AZ receive an automatic 5½-month extension to file Form 141AZ.
  • A Qualified Funeral Trust that files a federal extension using IRS Form 7004 is allowed the same 6-month extension period to file Form 141AZ.

Does Form 120/165EXT or 141AZ EXT extend the time to pay Arizona business taxes?

No. Arizona Form 120/165EXT and Arizona Form 141AZ EXT only extend the time to file your Arizona business tax return — they do not extend the time to pay any taxes owed.

If your business expects to owe Arizona corporate income tax, the payment must be made by the original return due date to avoid penalties and interest.

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