Arizona Form 204 - Filing Extension For Individuals

Arizona Form

2013 Filing Extension For Individuals

204

The department will not return a copy of the Form 204 to

For information or help, call one of the numbers listed:

you. Be sure to keep a copy of the completed Form 204.

Phoenix

(602) 255-3381

An extension does not extend the time to pay your

From area codes 520 and 928, toll-free

(800) 352-4090

income tax. You must still pay your tax liability by April 15

Tax forms, instructions, and other tax information

(or by the original due date of your return). If you do not pay

at least 90% (.90) of the income tax liability disclosed by

If you need tax forms, instructions, and other tax

your return by the return’s original due date, you will be

information, go to the department’s Internet home page at

subject to the extension underpayment penalty. We charge

interest from the original due date to the date of payment.

Income Tax Procedures and Rulings

Extension Underpayment Penalty: We impose this penalty

These instructions may refer to the department’s income tax

if you do not pay at least 90% (.90) of the income tax

procedures and rulings for more information. To view or

liability shown on your return filed under an extension by

print these, go to our home page and click on Legal

the return’s original due date. The extension underpayment

Research then click on Procedures or Rulings and select a

penalty is ½ of 1% (.005) of the income tax not paid for each

tax type from the drop down menu.

30-day period or fraction of a 30-day period. We impose this

Publications and Brochures

penalty from the original due date of the return until you pay

the tax. The extension underpayment penalty cannot exceed

To view or print the department’s publications and

25% (.25) of the unpaid income tax. If we charge you the

brochures, go to our home page and click on Publications.

extension underpayment penalty, we will not charge you the

late payment penalty under Arizona Revised Statutes (A.R.S.)

Use of Form 204

§ 42-1125(D).

Leave the paper behind and e-file your Arizona extension

request. Visit for e-file requirements.

Nonresident Aliens

Use Form 204 to apply for an extension of time to file an

The due date for your Arizona return is not the same as the

Arizona Form 140, 140A, 140EZ, 140ET, 140PTC, 140PY,

due date for your federal return. Your Arizona return is due

or 140NR.

Individuals use this form to apply for an

by April 15 even though your federal return is due on June

automatic six (6) month extension.

15. If you want to file your Arizona return after April 15,

If you are using Form 204 to request a filing extension for a

you must ask for a filing extension. You must file this

composite return, enter the partnership’s or S corporation’s

request by April 15. Arizona will allow up to a 6-month

employer identification number (EIN) in the area designated

extension. This will allow you to file your return by

for an individual’s social security number (SSN).

October 15, 2014.

Also, use Form 204 to remit an extension payment whether

If you have a federal 6-month extension, you can file

you are requesting an Arizona extension or using a valid

your Arizona return under that extension. If you file

federal extension. However, if you are filing under a federal

using your federal extension, Arizona will also allow

extension, but making an electronic extension payment or

you an extra 6 months. Because we will allow only 6

making an extension payment using a credit card, you do not

months, the due date for your Arizona return is not the

need to send in Form 204. Arizona will accept your federal

same as the due date for your federal return. In this

extension for the period covered by the federal extension.

case, your Arizona return will be due by October 15

even though your federal return will not be due until

Foreign Address

December 15.

If you file your 2013 Arizona calendar

If you have a foreign address, enter the information in the

return after October 15, 2014, your return will be late.

following order: city, province or state, and country. Follow

the country’s practice for entering the postal code.

Do not

Making Your Payment

abbreviate the country name.

Individuals may make extension payments by check, electronic

When to File

check, money order, or credit card.

Partnerships or S

For 2013, you must file Form 204 by April 15, 2014 (or by

corporations making an extension payment on behalf of

the original due date of your return).

nonresidents participating in the filing of a composite return

Complete Form 204 to request an automatic six (6) month

must make those payments by check or money order.

extension. Mark your envelope “Extension Request.”

Check or money order

If you are sending a payment with this request, mail the

If paying by check or money order, make your check or

request to:

money order payable to Arizona Department of Revenue.

Arizona Department of Revenue

Write your SSN and 2013 extension on the front of your

PO Box 29085

check or money order.

Phoenix, AZ 85038-9085

If you are not sending a payment with your request, mail

Attach your check to the front of Form 204 in the upper left

the request to:

hand corner on page 1 of the return.

Arizona Department of Revenue

PO Box 52138

Phoenix, AZ 85072-2138

Arizona Form 204 - Filing Extension For Individuals - 2013

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