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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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