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     Arizona Booklet  
                      Individual Estimated 

2 23 140ES            Tax Payment

     This booklet contains:

      Form 140ES

      Worksheet

                           



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                                                                                                        Arizona Form  
2023 Individual Estimated Income Tax Payment                                                                  140ES 

For information or help, call one of the numbers listed:            Also, check the box on the form to indicate the payment is 
Phoenix                                     (602) 255-3381          made on behalf of a nonresident composite return (Arizona 
From area codes 520 and 928, toll-free      (800) 352-4090          Form 140NR). 
                                                                  • Complete Form 140ES using black ink. 
Tax forms, instructions, and other tax information                • Once you make an estimated payment, you must file a tax 
If you need tax forms, instructions, and other tax information,     return for that year in order to claim the estimated payment. 
go to the department’s website at www.azdor.gov.                  • You  must round each estimated payment to  whole dollars 
Income Tax Procedures and Rulings                                   (no cents). 
                                                                  • Check only    one box for the quarter for which this payment 
These instructions  may refer  to the department’s income tax       is made.  Do not select more than one quarter.  You must 
procedures and rulings for more information.  To view or print      submit a separate form for each quarter for which a payment 
these,  go to our  website  select Reports, Statistics  and Legal   is made.      
Research  from the main menu then  click on  Legal Research       • Use Tax Table X or Y (in the 2022 tax instruction booklet) 
and select a Document Type and Category  from the drop down         to help estimate this year's tax liability.  Figure this tax on 
menus.                                                              your total annual income. 
Publications 
To view or print the department’s  publications, go to our        Required Payments 
website  and click on Reports, Statistics  and Legal Research 
from the main menu  then click on  Publications       in  the     Arizona requires certain individuals to make estimated income 
                                                                  tax payments. 
left-hand column .
                                                                   You  must  make  Arizona estimated income tax payments 
Who Should Use Form 140ES                                          during 2023 if: 
All of the following taxpayers should use Arizona Form 140ES:                         AND                 AND 
                                                                                      Your Arizona        Your Arizona 
• an individual  mailing  a  voluntary or  mandatory estimated     Your filing 
                                                                                      gross income for    gross income for 
  payment,                                                         status is: 
• a  partnership  mailing  a voluntary estimated payment on                           2022 was greater    2023 exceeds: 
  behalf of its nonresident individual partners participating in                      than: 
  the filing of a composite return, and                            Single                   $75,000         $75,000 
• an S corporation mailing a voluntary estimated payment on        Married filing 
                                                                                            $150,000        $150,000 
  behalf  of    its   nonresident   individual shareholders        Joint 
  participating in the filing of a composite return.               Married filing 
                                                                                            $75,000         $75,000 
                                                                   single 
NOTE:     If you are  making an estimated payment using 
www.AZTaxes.gov, do   not  mail this form to the department.       Head of 
                                                                                            $75,000         $75,000 
We will apply the payment to your account.                         Household 
                                                                  If  you  met the income threshold for  2022,  you must make 
General Information                                               estimated payments during 2023 unless you are sure you will 
                                                                  not  meet the threshold for 2023.  For more information,  see 
• Enter  your name,  Social  Security  Number  (SSN),  or         the department’s  publication, Pub.  012, Arizona Individual 
  individual taxpayer identification number (ITIN) issued by      Estimated Income Tax Payments. 
  the Internal Revenue Service and your current address.  If      The department will charge you a penalty if you fail to make 
  you are  married  making a joint estimated payment, enter       any required estimated payment.   Use  Arizona  Form 221, 
  your SSNs or ITINs in the same order as your first names        Underpayment of Estimated Tax by Individuals, to figure the 
  and in the same order as they will be shown on your joint       amount of this penalty.   
  Arizona income tax return.                                      The penalty is equal to the interest that would accrue on the 
• If you have a foreign address, enter the information in the     underpayment.  The penalty cannot be more than 10% of the 
  following order:   city, province  or state, and country.       underpayment. 
  Follow the country’s practice for entering the postal code.   
                                                                  What is  Arizona Gross Income for the Purpose of 
  Do not abbreviate the country name.                                                                    
                                                                  Estimated Income Tax Payments?
• For  partnership or S  Corporation  making  a voluntary 
  estimated income tax payment for its nonresident partners       If you are a full-year resident, your Arizona gross income is 
  or for shareholders participating in the filing of a composite  your federal adjusted gross income.   
  income tax return, enter its employer identification number     If you are a part-year resident, your Arizona gross income is 
  (EIN)  in  the  area  designated  for  an  individual’s  SSN.   that part of your federal adjusted gross income that you must 
                                                                  report to Arizona.  



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                                                                                                         Arizona Form 140ES 
                                                                                                                                    
                                                                   Calendar year filers - estimated payment due dates: 
If you are a  nonresident, your Arizona gross income is that 
part  of  your  federal  adjusted  gross  income  derived  from                 April 15, 2023. 
                                                                                Because April 15, 2023 falls on a federal 
Arizona sources.                                                   Payment 1    holiday, you have until April 18, 2023 to make 
How Much Should My Estimated Payments Total?                                    payment 1.   
If  you have to  make estimated payments,  your payments,          Payment 2    June 15, 2023 
when added to your  Arizona  withholding,  must total either       Payment 3    September 15, 2023 
90% of the tax due for 2023, or 100% of the tax due for 2022.                   January 15, 2024.  Because January 15, 2024 is a 
                                                                   Payment 4    holiday, you have until Tuesday, January 16, 
You can use your 2022 tax to figure the amount of payments                      2024 to make payment 4.   
that you must make during 2023 only if you were required to        
file and did file a 2022 Arizona income tax return. 
                                                                  If you are a fiscal year filer, the payments are due on the 15th 
Worksheet           for  Computing            Estimated           day of the fourth, sixth, and ninth months of the current fiscal 
Payments for Individuals                                          year and the first month of the next fiscal year.   
Use the  worksheet on page  2  of this  form to calculate  your   If any of the following applies (1 through 3), you do not have 
required estimated tax payments.  Follow the instructions on      to make your payments in four equal installments. 
the worksheet to complete Steps 1 through 5.                      1. File and pay by February 1, 2024.  If you file your 2023 
For nonresident composite return payments, see  the               Arizona return by February 1, 2024 and pay in full the amount 
department’s ruling, ITR 16-2, Composite Individual Income        stated on the return as payable, you do not have to make the 
Tax Returns, for amounts to enter on the worksheet.               fourth estimated tax payment.   
                                                                  Fiscal  year filers  must  file  and pay by the last day of  the 
NOTE: Deductions  (Line  15)  -  If you  plan to itemize 
                                                                  month following the close of the fiscal year.  
deductions for tax year 2023 enter the estimated total of your 
itemized deductions on line 15 of the worksheet.  If you do not   2. Farmer or fisherman.   If  you report as a farmer or 
plan to itemize deductions, enter your  total  allowable  2022    fisherman for  federal  purposes, you  only have  to make one 
standard deduction on line  15.   To determine the allowable      installment  for a taxable  year.   The  due date for this 
standard deduction amount  for your filing status, see the        installment for a 2023 calendar year filer is January 16, 2024.  
instructions for your 2022 Arizona income tax form.               The due date for a fiscal year filer is the 15th day of the first 
Other Exemptions (Line 16) - Enter the allowable 2022 Other       month after the end of a fiscal year.  
Exemption  amount.  To determine the allowable  Other             There is no requirement to make this payment if you file your 
Exemption amount for your filing status, see the instructions     2023 Arizona return on or before March 1, 2024 and pay in 
for your 2022 Arizona income tax form.                            full the amount stated on the return as payable. 
Credits (Line 20) – Enter the estimated amount of credits you     Fiscal year filers must file and pay on or before the first day of 
will be claiming on your  2023  income tax return,  including     the third month after the end of the fiscal year. 
the Dependent Tax Credit.   See the  2022  Form 140, Form         3. Nonresident alien.  If you are an individual who elects to 
140NR, or Form 140PY and related instructions for the types       be treated as a  nonresident  alien on the  federal income  tax 
of credits allowed.  Do not include any income tax withholding    return, you may make three estimated payments.  
on line 20.                                                       The  due  dates  for  these  installments  are  June  15,  2023, 
                                                                  September  15,  2023, and January  16,  2024.   The first 
When Should I  Make My Estimated                                  installment must equal 50% of your total required payments. 
Payments?       
                                                                  Voluntary Payments 
For the most part, you must make your payments in four equal 
installments.                                                     An individual  who does not have to  make  2023  Arizona 
                                                                  estimated income tax payments  may choose to  make them.  
NOTE:  If the due date falls on a Saturday, Sunday, or legal      Taxpayers who make such an election may choose one of the 
holiday, you may pay  by midnight  on the  next business  day     following methods to make their payments. 
following that day. 
                                                                  Method 1:  If  you  file federal estimated tax,  you can  file 
                                                                  Form 140ES at the same time.    
                                                                  The amount that you remit with Form 140ES should be 10%, 
                                                                  15%, or 20% of the amount that you paid on the federal 
                                                                  Form 1040-ES. 

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                                                                                                          Arizona Form 140ES 
                                                                                                                                 
Method 2: You may file installments using Form 140ES.              You can pay  your  2023  estimated tax  with an electronic 
If  you are a calendar  year  filer  making voluntary estimated    payment from your checking or savings account.  There is no 
payments,  see  the  table  under When  Should  I  Make My         fee to use this method.  To make an electronic payment, go to 
Estimated Payments? for the due dates of these payments.           www.AZTaxes.gov and click on the “Make a Payment” link.  
                                                                   The “E-Check” option in the “Payment Method” drop-down 
If  you are a fiscal  year filer  making  voluntary estimated 
                                                                   box  will debit the amount  from the checking or savings 
payments, the payments are due on the 15th day of the fourth, 
                                                                   account that you specify. If  you make an electronic payment 
sixth and ninth months of the current fiscal year, and the first 
                                                                   from your  checking or savings account,  you  will receive a 
month of the next fiscal year.   
                                                                   confirmation number. Please keep this confirmation number 
The sum of the amounts remitted should equal your estimated        as proof of payment. 
end-of-tax-year liability. 
Method 3: You may file an   Individual Estimated Income Tax        NOTE:     If you are paying by electronic check,     do not use 
Payment,  Form  140ES,  with a single, lump-sum payment            Form 140ES.  We will apply your estimated tax payment to 
before January 16, 2024.                                           your account.  You must claim the estimated payment on your 
                                                                   original return when you file. 
The payment should reflect  your estimated end-of-tax-year 
liability.                                                         Credit card payment 
                                                                   You can pay  your  2023  estimated tax through a third-party 
Completing Lines 1 and 2                                           service provider using  your  Visa, MasterCard, Discover, or 
Line 1                                                             American Express credit card.   Go to  www.AZTaxes.gov,       
Enter the amount of your payment.  Round your payment to           click on the “Make a Payment” link and choose the credit card 
the nearest  whole  dollar (no cents).  Your payment is the        option.   
amount you figured  using  the worksheet for  computing 
                                                                   This will take you to a third party vendor site (provider).  The 
estimated payments. 
                                                                   provider will charge  you a convenience  fee based on the 
Line 2                                                             amount of your tax payment.  If you complete the credit card 
Check the box for the quarter for which this payment is made.      transaction,  you  will receive a confirmation  number. Please 
                                                                   keep this confirmation number as proof of payment. 
Sending Your Payment 
                                                                   NOTE:     If you are paying by credit card, do not          use 
Individuals  may  make estimated payments by check,                Form 140ES.  We will apply your estimated tax payment to 
electronic check, money order, or credit card.                     your account.  You must claim the estimated payment on your 
Partnerships or S corporations making estimated payments on        original return when you file. 
behalf of  nonresidents participating in the  filing of a 
composite return must  make those payments  by check or 
money order.                                                               Record of Estimated Income Tax Payments 
Check or money order                                                                              Date Made    Amount 
Make your check payable to Arizona Department of Revenue            1.  Amount of 2022  
and include  your SSN (or the partnership or S corporation’s        overpayment applied to 
EIN) and tax year on the check.                                     2023 estimated tax                                         .00 
If  you are  making a payment on behalf of a nonresident            2.  Payment  1                                             .00 
composite return, write “Composite 140NR” on the check.   
                                                                    3.  Payment  2                                             .00 
Include your check with the completed Form 140ES and mail to: 
  Arizona Department of Revenue                                     4.  Payment  3                                             .00 
  PO Box 29085                                                      5.  Payment  4                                             .00 
  Phoenix, AZ 85038-9085 
The department  cannot accept checks or  money orders in                                             Total:                    .00 
foreign currency.  You must make payment in U.S. dollars. 
                                                                    
Electronic payment from your checking or savings 
account 
NOTE: You may not make an electronic payment from your 
checking or savings account if the payment will ultimately be 
coming from a foreign account.  In this case, you must pay by 
check or money order.  
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                                                                                      Arizona Form                                                                                                  FOR CALENDAR YEAR
                                                                                                                    Individual Estimated Income Tax Payment
                                                                                      140ES                                                                                                         2023

                                                                          This estimated payment is for tax year ending December 31, 2023, or for tax year ending:                             M M D D 2 0                       Y Y
                                                                           Your First Name and Middle Initial                                Last Name                                              Your Social Security Number
                                                                                                                                                                                             Enter 
                                                                         1
                                                                                                                                                                                             your
                                                                           Spouse’s First Name and Middle Initial (if filing joint)          Last Name                                              Spouse’s Social Security No.
                                                                                                                                                                                             SSN(s).
                                                                         1
                                                                           Current Home Address - number and street, rural route                            Apt. No.                         Daytime Phone (with area code)
                                                                         2                                                                                                                   94
                                                                           City, Town or Post Office                                State          ZIP Code          REVENUE USE ONLY. DO NOT MARK IN THIS AREA.
                                                                         3                                                                                           88
 Check if this payment is on behalf of a Nonresident Composite return - 140NR
                                    DO NOT STAPLE ANY ITEMS TO THE FORM.
                                                                               DO NOT USE THIS FORM TO MAKE DELINQUENT INCOME TAX PAYMENTS. 
                                                                        STOP   Use this form only for mailing estimated payments.

                                                                        1 Payment:    You must round your estimated payment to a whole dollar (no cents).            81 PM                          80 RCVD
                                                                           Enter the amount of payment enclosed ........................... $               00
                                                                        2 Check only one box    for the quarter for which this payment is made. 
                                                                           Do not select more than one quarter.  You must submit a separate form for each quarter for which a payment is made. 

                                                                           Payment for calendar year filers are due as follows:
                                                                              1st Quarter – January to March  |  Due date is April 15, 2023. 
                                                                                Because April 15, 2023 falls on a Saturday and April 17, 2023 is a federal holiday, you have until Tuesday, April 18, 2023 to make this payment. 
                                                                              2nd Quarter – April to June  |  Due date is June 15, 2023.  
                                                                              3rd Quarter – July to September  |  Due date is September 15, 2023.  
                                                                              4th Quarter October to December    | Due date is   January 15, 2024.
                                                                                Because Monday, January 15, 2024 is a holiday, you have until Tuesday, January 16, 2024 to make this payment.

                                                                           Payment for fiscal year filers are due as follows:
                                                                              1st Quarter – 15th day of the fourth month of the current fiscal year.
                                                                              2nd Quarter – 15th day of the sixth month of the current fiscal year.
                                                                              3rd Quarter – 15th day of the ninth month of the current fiscal year.
                                                                              4th Quarter – 15th day of the first month of the next fiscal year.
                                                                                                                                                   
                                                                                              If any of the due dates fall on a Saturday, Sunday, or legal holiday, you may make  
                                                                                       the required payment for that quarter by midnight on the next business day following that day.
                                                                                If you are mailing this payment:
                                                                                To ensure proper application of this payment, be sure that you:
                                                                                         Complete and submit this form in its entirety.  Do not cut this page in half.
                                                                                         Make your check or money order payable to Arizona Department of Revenue.
                                                                                         Write your SSN, “Tax Year 2023” and “140ES” on your payment.
                                                                                         If payment is made on behalf of a Nonresident Composite return, write “Composite 140NR”, 
                                                                                            “Tax Year 2023” and the entity’s EIN on your payment.
                                                                                         Include your payment with this form.
                                                                                           Mail to Arizona Department of Revenue, PO Box 29085, Phoenix, AZ  85038-9085.
                                                                                Be sure to review your estimated income and adjust your payments as necessary during the year.

                                                                                If you are making an electronic payment
                                                                                                     You can make this estimated payment by eCheck or credit card! 
                                                                                                              American Express  Visa  Discover Card   MasterCard
                                                                                                                                    www.AZTaxes.gov
                                                                                                        Click on “Make a Payment” and select “140ES” as the Payment Type.
                                                                                                        Do not mail this form.  We will apply this payment to your account.
ADOR 10575 (22)                                                                                                                      AZ Form 140ES (2023)                                                                        Page 1 of 2



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                Worksheet for Computing Estimated Payments for Individuals
                                                  For use with Arizona Form 140ES

Step 1         Estimated Arizona Taxable Income
  1   Use the estimated tax worksheet attached to IRS Form 1040ES and enter here the amount
      shown as income on your federal worksheet ....................................................................................................................                      1  00

Step 2         Additions
Below are common items of income that are not taxable under the Internal Revenue Code but are taxable under Arizona Revised Statutes.
Estimate amounts and enter in the spaces provided:
  2   Non-Arizona municipal interest................................................................................................              2 00
  3   Ordinary income portion of lump-sum distributions (excluded on your 
      federal return) ..........................................................................................................................  3 00
  4   Other additions to income........................................................................................................           4 00
  5   Total additions to income:  Add lines 2 through 4 ..............................................................................................................                    5  00
  6   Add line 1 and line 5 ..........................................................................................................................................................    6  00

Step 3         Subtractions  (See instructions for the amount to enter on line 7)
Below are common items (8 through12) not subject to tax in Arizona but taxable under the Internal Revenue Code. 
Estimate amounts and enter in the spaces provided:
    7 If you elect to report small business income on Form 140-SBI, enter the amount of small 
      business income from Schedules B, C, D, E, F and 4797 related to small business income...  7                                                  00
  8   Amounts received as annuities from certain federal, Arizona state, or local government 
      retirement and disability funds (up to $2,500) that are subject to federal tax...........................  8                                  00
  9   Interest income on obligations of the United States (e.g. U.S. savings bonds,  
      treasury bills, etc.) ...................................................................................................................   9 00
  10  Benefits, annuities, and pensions for retired/retainer pay of the uniformed services that are 
      subject to federal tax...............................................................................................................   10    00
  11  U.S. Social Security benefits or Railroad Retirement Act benefits  
      included as income on federal return ......................................................................................  11               00
  12  Other exempt income ..............................................................................................................  12        00
  13  Total subtractions:  Add lines 7 through 12 ........................................................................................................................  13               00
  14  Subtract line 13 from line 6 ................................................................................................................................................  14      00

Step 4         Deductions and Exemptions
  15  If you plan to itemize deductions, enter the estimated total of your deductions. 
      If you do not plan to itemize deductions, see the instructions for the allowable 2022 standard 
      deduction including the allowable increase for the charitable contributions  ...........................  15                                  00
  16  Other Exemptions:  Enter your allowable 2022 exemption amounts .......................................  16                                    00
  17  Total deductions and exemptions:  Add line 15 and line 16 ...............................................................................................  17                          00
  18  Subtract line 17 from line 14 ..............................................................................................................................................  18       00

Step 5         Estimated Arizona Income Tax
  19  Using Tax Table X or Y, use the amount on line 18 to calculate your
      Arizona estimated tax liability.  Enter your estimated tax liability here ..............................................................................  19                           00
  20  Credits.  (see instructions):  Do not include income tax withholding on this line ...............................................................  20                                  00
  21  Subtract line 20 from line 19.  Enter the difference.  If line 20 is more than line 19, enter “0”. 
      • If line 21 is “0”, STOP.  Based on amounts entered on lines 1 through 20, you do not need to make 2023 
        estimated payments.   
      • If there is an amount on line 21, complete lines 22 through 26 to calculate your required estimated tax 
        payment(s) .....................................................................................................................................................................  21 00
  22  Enter 90% (.90) of line 21 ........................................................................................................  22       00
  23  Enter the preceding year’s Arizona tax liability if you were required to file 
      and did file a return for the preceding year, otherwise skip this line ........................................  23                           00
  24  If you entered an amount on line 23, enter the smaller of line 22 or line 23.   
      Otherwise, enter the amount from line 22 .........................................................................................................................  24                 00
  25  Total Arizona income tax expected to be withheld (include all employment and pensions) ..............................................  25                                              00
  26  Subtract line 25 from line 24, and base estimated payments on this amount ...................................................................  26                                      00
  27  If the first payment you are required to make is due April 18, 2023, enter 1/4 of line 26 (minus any 2022 overpayment  
      that you are applying to this installment) here and on your 140ES...................................................................................  27                               00

ADOR 10575 (22)                                   AZ Form 140ES (2023)                                                                                                                       Page 2 of 2



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ARIZONA DEPARTMENT OF REVENUE
1600 W MONROE ST.
PHOENIX AZ 85007-2612

                 QUICK AND EASY ACCESS TO TAX HELP AND FORMS

                     PERSONAL COMPUTER 
                     Access all the information  you 
                     need online  at  www.azdor.gov, PHONE
                     including:
                                                     Phoenix.......................................   (602) 255-3381
• Forms and Instructions
                                                     Toll-free from 
• Publications                                       area codes 520 and 928 .............   (800) 352-4090
• Tax Rulings and Procedures
• Other General Tax Information

                                                     WALK-IN SERVICE
                                                     You may get forms and information at our Phoenix 
                                                     and Tucson offices.  To continue to protect the 
Did You Know?                                        health and safety of our 
                                                     customers ADOR’s  
When you use tax software all the hard               in-person lobby services  
work is done for you!  The software:                 are by appointment only.
Calculates Tax
Does the Math
                                                     Visit azdor.gov for taxpayer 
Selects Forms and Schedules
                                                     support services that may be accessed by phone 
Makes Complex Returns Simple                       or computer.
Checks for Errors Before You File
E-Files the IRS and AZ Returns at 
  the same time                                      We have offices at the following locations:
Gives Proof of E-Filing
Free E-File available for those who                Phoenix 
                                                     1600 West Monroe Street
  qualify
                                                     Phoenix, AZ 85007
Before using paper, E-File and select                Tucson 
the Direct Deposit option for a                      400 West Congress Street 
                 faster refund!                      Tucson, AZ 85701

                                                     Forms Only: 
                                                     Mesa 
                                                     55 North Center Street 
  Reasonable accommodations for any 
                                                     Mesa, AZ 85201
  person with a disability can be made.






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