Arixona Form 120ext Instruction - Application For Automatic Extension Of Time To File Arizona Form Corporation, Partnership, And Exempt Organization Returns - 2011
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22011 Application for Automatic Extension of Time to File
Arizona Form
Corporation, Partnership, and Exempt Organization Returns
120EXT
Tax Return Original Due Dates
Obtain additional information or assistance by calling one of
the numbers listed below:
Form 99:
15th day of fifth month following close of taxable year.
Phoenix
(602) 255-3381
From area codes 520 and 928, toll-free
(800) 352-4090
Form 99T:
Hearing impaired TDD user
15th day of fifth month following close of taxable year.
Phoenix
(602) 542-4021
Form 120:
From area codes 520 and 928, toll-free
(800) 397-0256
15th day of fourth month following close of taxable year.
Obtain tax rulings, tax procedures, tax forms and instructions,
Form 120A:
and other tax information by accessing the department's
15th day of fourth month following close of taxable year.
Internet home page at
Form 120S:
15th day of third month following close of taxable year.
General Instructions
Form 165:
15th day of fourth month following close of taxable year.
Use of Form
Penalties and Interest
Use Form 120EXT only to apply for an extension of
A. Late Filing Penalty. A return filed after the original due
time to file Forms 99, 99T, 120, 120A, 120S, and 165.
date is subject to the late filing penalty unless the taxpayer has
Form 120S and Form 165 filers: Use Form 204 to apply
a valid federal or Arizona extension. A return filed after its
for an extension of time to file a composite return for
extended due date is also subject to the late filing penalty. The
nonresident individual shareholders or nonresident
late filing penalty is 4½ percent (.045) of the amount of tax
individual partners on Form 140NR.
required to be shown on the return. “Amount of tax required to
The department may grant an automatic Arizona extension if:
be shown on the return” is the amount of tax imposed less the
(a) the taxpayer pays at least 90 percent of the tax liability
amount of any part of the tax paid on or before the beginning
by the original due date of the return, and (b) Form 120EXT
of the month and the amount of any credit against the tax
is postmarked or received by the original due date of the
which may be claimed on the return. The penalty period is each
return. The extension application will be denied if the
month or fraction of a month between the due date of the return
extension application is postmarked after the original due
and the date the taxpayer filed the return. The maximum
date of the return. A copy of Form 120EXT will be returned
penalty is 25 percent of the tax found to be remaining due.
to the taxpayer only if the extension application is denied.
B. Extension Underpayment Penalty. The taxpayer must
NOTE: Effective for returns due for taxable years beginning
pay at least 90 percent of the tax liability disclosed by its
January 1, 2009 and later, the automatic extension for
return on or before the original due date of the return. The
partnerships filing Form 165 is five months. Refer to Arizona
department imposes the extension underpayment penalty on
Partnership Tax Ruling PTR 09-1.
any late or underpaid extension payments. The extension
The taxpayer must use Form 120EXT to remit an extension
underpayment penalty is one-half of one percent (.005) of the
payment via check or money order, whether the taxpayer uses
tax not paid. The penalty period is each 30 day period or
a valid federal extension or requests an Arizona extension.
fraction thereof between the original due date of the return
Internet payments can be made by electronic check or credit
and the date the taxpayer paid the tax. The maximum penalty
card at and do not require the filing of this
is 25 percent of the unpaid tax. Taxpayers subject to the
form, unless the taxpayer is requesting an Arizona extension.
extension underpayment penalty are not subject to the late
Form 120EXT or a valid federal extension provides an
payment penalty prescribed under ARS § 42-1125(D).
extension of time to file, but does not provide an
C. Late Payment Penalty. The department imposes the late
extension of time to pay.
payment penalty on any amount shown as tax on a return that is
Acceptance of Federal Extension
not paid by the date prescribed for its payment. “Amount of tax
The taxpayer can use a valid federal extension rather than
shown on the return” is the amount of tax imposed shown on
applying for an Arizona extension. The taxpayer must pay at
the return less the amount of any part of the tax paid on or
least 90 percent of the tax liability by the original due date of
before the beginning of the month and the amount of any credit
the return. Refer to the instructions for line 1 (extension
against the tax which may be claimed on the return. The late
payment computation) for further information on the payment
payment penalty is one-half of one percent (.005) of the unpaid
amount. A taxpayer that uses a federal extension of time to
tax for each month or fraction of a month that the tax remains
file must use Form 120EXT to remit an extension payment
unpaid, not to exceed 10 percent of the unpaid tax.
via check or money order. Mail Form 120EXT and the
NOTE: If more than one of the penalties described in A, B,
extension payment to the payment address shown on the form.
or C apply, the maximum combined penalty is 25 percent.
NOTE: Federal extensions are valid for a period of time (i.e.
Refer to Arizona Corporate Income Tax Ruling CTR 09-1
three, five or six months) and extend an original Arizona due date
regarding the application of penalties to returns filed under
by the same period of time. In some cases, the Arizona extended
extension.
due date will take place after the federal extended due date.
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