Arizona Form 140ez - Resident Personal Income Tax Return (Ez Form) - 2011 Page 7
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29Form 140EZ
as tax for each month or fraction of a month for which the
April 17, 2012. File your return as soon as you can after
failure continues. We charge this penalty from the original
January 1, but no later than April 17, 2012.
due date of the return until the date you pay the tax. This
penalty cannot exceed a total of 10%.
What if You Cannot File on Time?
You may request an extension if you know you will not be
Extension Underpayment Penalty
able to file on time.
If you file your return under an extension, you must pay 90%
NOTE: An extension does not extend the time to pay your income
of the tax shown on your return by the return's original due
tax. For details, see the instructions for Arizona Form 204.
date. If you do not pay this amount, we will charge you a
penalty. This penalty is ½ of 1% (.005) of the tax not paid for
To get a filing extension, you can either:
each 30 day period or fraction of a 30 day period. We charge
1. Apply for a state extension (Form 204). To apply for a state
this penalty from the original due date of the return until the
extension, file Arizona Form 204 by April 17. See Form 204
date you pay the tax. This penalty cannot exceed 25% of the
for details. You do not have to attach a copy of the
unpaid tax. If we charge you the extension underpayment
extension to your return when you file, but make sure that
penalty, we will not charge you the late payment penalty
you check box 82F on page 1 of the return. If you must
under Arizona Revised Statutes section 42-1125.D.
make a payment, use Arizona Form 204, or visit
to make an electronic payment.
NOTE: If you are subject to two or more of the above
2.
You may use your federal extension (federal Form 4868).
penalties, the total cannot exceed 25%.
File your Arizona return by the same due date. You do
not have to attach a copy of your federal extension to
Interest
your return, but make sure that you check box 82F on
We charge interest on any tax not paid by the due date. We will
page 1 of the return.
charge you interest even if you have an extension. If you have an
extension, we will charge you interest from the original due date
When Should You File if You are a
until the date you pay the tax. The Arizona interest rate is the
Nonresident Alien?
same as the federal rate.
The due date for your Arizona return is not the same as the
due date for your federal return. Your Arizona return is due
When Should You Amend a Return?
by April 17 even though your federal return is due on June
If you need to change your return after you have filed, you
15. If you want to file your Arizona return after April 17,
should file Form 140X, Individual Amended Return. You
you must ask for a filing extension. You must file this
should file your amended return after your original return has
request by April 17. Arizona will allow up to a 6-month
processed. Do not file a new return for the year you are
extension. This will allow you to file your return by
correcting. Generally, you have four years to amend a return
October 15, 2012. See Form 204 for extension filing
to claim a refund.
details.
If you amend your federal return for any year, you must also
If you have a federal 6-month extension, you can file
file an Arizona Form 140X for that year. You must file the
your Arizona return under that extension. If you file
Form 140X within 90 days of the final determination of the IRS.
using your federal extension, Arizona will also allow
If the IRS makes a change to your federal taxable income for
you an extra 6 months. Because we will allow only 6
any year, you must report that change to Arizona. You may
months, the due date for your Arizona return is not the
same as the due date for your federal return. In this
use one of the following two options to report this change.
case, your Arizona return will be due by October 15
Option 1
even though your federal return will not be due until
You may file a Form 140X for that year. If you choose this
December 15. If you file your 2011 Arizona calendar year
option, you must amend your Arizona return within 90 days
return after October 15, 2012, your return will be late.
of the final determination of the IRS. Attach a complete
If you are a fiscal year filer, your return is due on the 15th
copy of the federal notice to your Form 140X.
day of the fourth month following the close of your fiscal
year.
Option 2
You may file a copy of the final federal notice with the
What if You File or Pay Late?
department within 90 days of the final determination of the
If you file or pay late, we will charge you interest and
IRS. If you choose this option, you must include a statement
penalties on the amount you owe. If the U.S. Post Office
in which you must:
postmarks your 2011 calendar year return by April 17, 2012,
1. Request that the department recompute your tax; and
your return will not be late. You may also use certain private
2. Indicate if you agree or disagree with the federal notice.
delivery services designated by the IRS to meet the “timely
mailing as timely filed” rule.
If you do not agree with the federal notice, you must also
include any documents that show why you do not agree.
Late Filing Penalty
If you choose option 2, mail the federal notice and any other
If you file late, we will charge you a late filing penalty. This
documents to:
penalty is 4½% of the tax required to be shown on the return
Arizona Department of Revenue
for each month or fraction of a month the return is late. This
1600 W. Monroe, Attention: Individual Income Audit
penalty cannot exceed 25% of the tax found to be remaining
Phoenix, AZ 85007-2650
due.
Late Payment Penalty
If you pay your tax late, we will charge you a late payment
penalty. This penalty is ½ of 1% (.005) of the amount shown
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