Arizona Form 140a Instruction - Resident Personal Income Tax Return

Form 140A

You may use your federal extension (federal Form 4868).

NOTE: If you are subject to two or more of the above

File your Arizona return by the same due date. You do not

penalties, the total cannot exceed 25%.

have to attach a copy of your federal extension to your

Interest

return, but make sure that you check box 82F on page 1

of the return.

We charge interest on any tax not paid by the due date. We

When Should You File if You are a

will charge you interest even if you have an extension. If

you have an extension, we will charge you interest from the

Nonresident Alien?

original due date until the date you pay the tax. The Arizona

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

interest rate is the same as the federal rate.

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

by April 17 even though your federal return is due on June

When Should You Amend a Return?

15. If you want to file your Arizona return after April 17, you

If you need to make changes to your return once you have

must ask for a filing extension. You must file this request by

filed, you should file Form 140X, Individual Amended

April 17. Arizona will allow up to a 6-month extension.

Return. You should file your amended return after your

This will allow you to file your return by October 15,

original return has processed. Do not file a new return for the

2012. See Form 204 for extension filing details.

year you are correcting. Generally, you have four years to

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

amend a return to claim a refund.

your Arizona return under that extension. If you file

using your federal extension, Arizona will also allow

If you amend your federal return for any year, you must also file

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

an Arizona Form 140X for that year. You must file Form 140X

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

within 90 days of the final determination of the IRS.

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

If the IRS makes a change to your federal taxable income for

case, your Arizona return will be due by October 15

even though your federal return will not be due until

any year, you must report that change to Arizona. You may

December 15. If you file your 2011 Arizona calendar year

use one of the following two options to report this change.

return after October 15, 2012, your return will be late.

Option 1

If you are a fiscal year filer, your return is due on the 15th day

You may file a Form 140X for that year. If you choose this

of the fourth month following the close of your fiscal year.

option, you must amend your Arizona return within 90 days

What if You File or Pay Late?

of the final determination of the IRS. Attach a complete

copy of the federal notice to your Form 140X.

If you file or pay late, we will charge you interest and

Option 2

penalties on the amount you owe. If the U.S. Post Office

postmarks your 2011 calendar year return by April 17, 2012,

You may file a copy of the final federal notice with the

your return will not be late. You may also use certain private

department within 90 days of the final determination of the

delivery services designated by the IRS to meet the “timely

IRS. If you choose this option, you must include a statement

mailing as timely filed” rule.

in which you must:

Late Filing Penalty

1. Request that the department recompute your tax; and

2. Indicate if you agree or disagree with the federal notice.

If you file late, we will charge you a late filing penalty. This

penalty is 4½% of the tax required to be shown on the return

If you do not agree with the federal notice, you must also

for each month or fraction of a month the return is late. This

include any documents that show why you do not agree.

penalty cannot exceed 25% of the tax found to be remaining

due.

If you choose option 2, mail the federal notice and any other

documents to:

Late Payment Penalty

Arizona Department of Revenue

If you pay your tax late, we will charge you a late payment

1600 W. Monroe, Attention: Individual Income Audit

penalty. This penalty is ½ of 1% (.005) of the amount shown

Phoenix, AZ 85007-2650

as tax for each month or fraction of a month for which the

failure continues. We charge this penalty from the original

Find an Authorized e-File Provider

due date of the return until the date you pay the tax. This

penalty cannot exceed a total of 10%.

Extension Underpayment Penalty

An authorized E-File provider can

take the guesswork out of filing taxes.

If you file your return under an extension, you must pay

To Find an

90% of the tax shown on your return by the return's original

due date. If you do not pay this amount, we can charge you a

Authorized e-File

penalty. This penalty is ½ of 1% (.005) of the tax not paid

Provider near you

for each 30 day period or fraction of a 30 day period. We

log on

charge this penalty from the original due date of the return

until the date you pay the tax. This penalty cannot exceed

25% of the unpaid tax. If we charge you the extension

underpayment penalty, we will not charge you the late

payment penalty under Arizona Revised Statutes section 42-

1125.D.

Arizona Form 140a Instruction - Resident Personal Income Tax Return - 2011 Page 3

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