Arizona Form  
2020 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 and click on Reports and Legal 
                                                                     is made.      
Research then click on Legal Research and select a Document 
Type and Category from the drop down menus.                         Use Tax Table X or Y (in the 2018 tax instruction booklet) 
                                                                     to help estimate this year's tax liability.  Figure this tax on 
Publications 
                                                                     your total annual income. 
To view or print the department’s publications, go to our 
website and click on Reports and Legal Research then click on      Required Payments 
Publications. 
                                                                   Arizona requires certain individuals to make estimated income 
Who Should Use Form 140ES                                          tax payments. 

All of the following taxpayers should use Arizona Form 140ES:       You must make Arizona estimated income tax payments 
 an individual mailing a voluntary or mandatory estimated          during 2020 if: 
  payment,                                                                           AND                  AND 
 a partnership mailing a voluntary estimated payment on                             Your Arizona         Your Arizona 
  behalf of its nonresident individual partners participating in    Your filing 
                                                                                     gross income for     gross income for 
  the filing of a composite return, and                             status is:       2019 was greater     2020 exceeds: 
 an S corporation mailing a voluntary estimated payment on                          than: 
  behalf of its nonresident individual shareholders                 Married Filing 
                                                                                             $150,000 $150,000 
  participating in the filing of a composite return.                Joint 
                                                                    Single $75,000 $75,000 
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 
                                                                    Married Filing                              
General Information                                                 Separate                 $75,000       $75,000 

 Enter your name, Social Security Number (SSN) or                 If you met the income threshold for 2019, you must make 
  individual taxpayer identification number (ITIN) issued by       estimated payments during 2020 unless you are sure you will 
  the Internal Revenue Service and current address.  If you are    not meet the threshold for 2020.  For more information, see 
                                                                   the department’s publication, Pub. 012, Arizona Individual 
  married making a joint estimated payment, enter your SSNs 
                                                                   Estimated Income Tax Payments. 
  or ITINs in the same order as your first names and in the 
  same order as they will be shown on your joint Arizona           The department will charge you a penalty if you fail to make 
  income tax return.                                               any required estimated payment.  Use Arizona Form 221, 
                                                                   Underpayment of Estimated Tax by Individuals, to figure the 
 If you have a foreign address, enter the information in the      amount of this penalty.   
  following order:  city, province or state, and country.  
                                                                   The penalty is equal to the interest that would accrue on the 
  Follow the country’s practice for entering the postal code.   
                                                                   underpayment.  The penalty cannot be more than 10% of the 
  Do not abbreviate the country name.                              underpayment. 
 A partnership or S corporation making a voluntary 
  estimated income tax payment for its nonresident partners        What is Arizona Gross Income for the Purpose of 
  or shareholders participating in the filing of a composite       Estimated Income Tax Payments? 
  income tax return, enter its employer identification number      If you are a full-year resident, your Arizona gross income is 
  (EIN) in the area designated for an individual’s SSN.            your federal adjusted gross income.   
                                                                   

                                                                                                         Arizona Form 140ES 
                                                                                                                                    
If you are a part-year resident, your Arizona gross income is     If you are a fiscal year filer, the payments are due on the 15th 
that part of your federal adjusted gross income that you must     day of the fourth, sixth and ninth months of the current fiscal 
report to Arizona.                                                year, and the first month of the next fiscal year.   
If you are a nonresident, your Arizona gross income is that       NOTE:  If the due date falls on a Saturday, Sunday or legal 
part of your federal adjusted gross income derived from           holiday, you may pay by midnight on the next business day 
Arizona sources.                                                  following that day. 
How Much Should My Estimated Payments Total? 
                                                                  If any of the following applies (1 through 3), you do not have 
If you have to make estimated payments, your payments, 
                                                                  to make your payments in four equal installments. 
when added to your Arizona withholding, must total either 
90% of the tax due for 2020, or 100% of the tax due for 2019.     1. File and pay by February 1, 2021.  If you file your 2020 
                                                                  Arizona return by February 1, 2021, and pay in full the 
You can use your 2019 tax to figure the amount of payments 
                                                                  amount stated on the return as payable, you do not have to 
that you must make during 2020 only if you were required to 
                                                                  make the fourth estimated tax payment.   
file and did file a 2019 Arizona income tax return. 
                                                                  Fiscal year filers must file and pay by the last day of the 
Worksheet for Computing Estimated                                 month following the close of the fiscal year.  
Payments for Individuals                                          2. Farmer or fisherman.  If you report as a farmer or 
Use the worksheet on page 2 of this form to calculate your        fisherman for federal purposes, you only have to make one 
required estimated tax payments.  Follow the instructions on      installment for a taxable year.  The due date for this 
the worksheet to complete Steps 1 through 5.                      installment for a 2020 calendar year filer is January 15, 2021.  
For nonresident composite return payments, see the                The due date for a fiscal year filer is the 15th day of the first 
department’s ruling, ITR 16-2, Composite Individual Income        month after the end of a fiscal year.  
Tax Returns, for amounts to enter on the worksheet.               There is no requirement to make this payment if you file your 
                                                                  2020 Arizona return on or before March 1, 2021, and pay in 
NOTE: Deductions (Line 14) - If you plan to itemize               full the amount stated on the return as payable. 
deductions for tax year 2020  enter the estimated total of your   Fiscal year filers must file and pay on or before the first day of 
itemized deductions on line 14 of the worksheet.  If you do not   the third month after the end of the fiscal year. 
plan to itemize deductions, enter your allowable 2019 
                                                                  3. Nonresident alien.  If you are an individual who elects to 
standard deduction on line 14.  To determine the allowable 
                                                                  be treated as a nonresident alien on the federal income tax 
standard deduction amount for your filing status, see the 
                                                                  return, you may make three estimated payments.  
instructions for your 2019 Arizona income tax form. 
                                                                  The due dates for these installments are June 15, 2020, 
Other Exemptions (Line 15) - Enter the allowable 2019 Other 
                                                                  September 15, 2020, and January 15, 2021.  The first 
exemption amount.  To determine the allowable Other 
                                                                  installment must equal 50% of your total required payments. 
exemption amount for your filing status, see the instructions 
for your 2019 Arizona income tax form.                            Voluntary Payments 
Credits (Line 19) – Enter the estimated amount of credits you     An individual who does not have to make 2020 Arizona 
will be claiming on your 2020 income tax return including the     estimated income tax payments may choose to make them.  
Dependent Tax Credit.  See the 2019 Form 140, Form 140NR          Taxpayers who make such an election may choose one of the 
or Form 140PY and related instructions for the types of           following methods to make their payments. 
credits allowed.  Do not include any income tax withholding 
on line 19.                                                       Method 1: If you file federal estimated tax, you can file 
                                                                  Form 140ES at the same time.    
When Should I Make My Estimated Payments?                         The amount that you remit with Form 140ES should be 10%, 
For the most part, you must make your payments in four equal      15%, or 20% of the amount that you paid on the federal 
installments.                                                     Form 1040-ES. 
                                                                  Method 2: You may file installments using Form 140ES. 
Calendar year filers - estimated payment due dates: 
Payment                                                           If you are a calendar year filer making voluntary estimated 
1             April 15, 2020.                                     payments, see the table under When Should I Make My 
Payment                                                           Estimated Payments? for the due dates of these payments. 
2             June 15, 2020. 
Payment                                                           If you are a fiscal year filer making voluntary estimated 
3             September 15, 2020.                                 payments, the payments are due on the 15th day of the fourth, 
Payment                                                           sixth and ninth months of the current fiscal year, and the first 
4             January 15, 2021. 
                                                                  month of the next fiscal year.   
                                                                  The sum of the amounts remitted should equal your estimated 
                                                                  end-of-tax-year liability. 
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                                                                                                       Arizona Form 140ES 
                                                                                                                              
Method 3: You may file an Individual Estimated Income Tax       Electronic payment from your checking or savings 
Payment, Form 140ES, with a single, lump-sum payment            account 
before January 15, 2021.                                        NOTE: You may not make an electronic payment from your 
The payment should reflect your estimated end-of-tax-year       checking or savings account if the payment will ultimately be 
liability.                                                      coming from a foreign account.  In this case, you must pay by 
                                                                check or money order.  
Completing Lines 1 and 2 
                                                                You can pay your 2020 estimated tax with an electronic 
Line 1 
                                                                payment from your checking or savings account.  There is no 
Enter the amount of your payment.  Round your payment to        fee to use this method.  To make an electronic payment, go to 
the nearest whole dollar (no cents).  Your payment is the       www.AZTaxes.govand     click on the “Make a Payment” link.  
amount you figured using the worksheet for computing 
                                                                The “E-Check” option in the “Payment Method” drop-down 
estimated payments. 
                                                                box will debit the amount from the checking or savings 
Line 2                                                          account that you specify.  If you make an electronic payment 
Check the box for the quarter for which this payment is made.   from your checking or savings account, you will receive a 
                                                                confirmation number. Please keep this confirmation number 
Sending Your Payment                                            as proof of payment. 

Individuals may make estimated payments by check,               NOTE:  If you are paying by electronic check, do not use 
electronic check, money order, or credit card.                  Form 140ES.  We will apply your estimated tax payment to 
Partnerships or S corporations making estimated payments on     your account.  You must claim the estimated payment on your 
behalf of nonresidents participating in the filing of a         original return when you file. 
composite return must make those payments by check or           Credit card payment 
money order. 
                                                                You can pay your 2020 estimated tax through a third-party 
Check or money order                                            service provider using your Visa, MasterCard, Discover, or 
Make your check payable to Arizona Department of Revenue        American Express credit card.  Go to www.AZTaxes.gov, 
and include your SSN (or the partnership or S corporation’s     click on the “Make a Payment” link and choose the credit card 
EIN) and tax year on the check.                                 option.   
If you are making a payment on behalf of a nonresident          This will take you to a third party vendor site (provider).  The 
composite return, write “Composite 140NR” on the check.         provider will charge you a convenience fee based on the 
Include your check with the completed Form 140ES and mail       amount of your tax payment.  If you complete the credit card 
to:                                                             transaction, you will receive a confirmation number. Please 
    Arizona Department of Revenue                               keep this confirmation number as proof of payment. 
    PO Box 29085 
                                                                NOTE:  If you are paying by credit card, do not use 
    Phoenix, AZ 85038-9085 
                                                                Form 140ES.  We will apply your estimated tax payment to 
The department cannot accept checks or money orders in          your account.  You must claim the estimated payment on your 
foreign currency.  You must make payment in U.S. dollars.       original return when you file. 

                                                                          Record of Estimated Income Tax Payments 
                                                                                               Date Made    Amount 
                                                                 1. Amount of 2019  
                                                                 overpayment applied 
                                                                 to 2020 estimated tax                               .00 
                                                                 2.  Payment  1                                      .00 
                                                                 3.  Payment  2                                      .00 
                                                                 4.  Payment  3                                      .00 
                                                                 5.  Payment  4                                      .00 
                                                                                                    Total:           .00 

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