Arizona Form 140es - Individual Estimated Tax Payment Instructions

2011 Individual Estimated

Arizona Form

Tax Payment Instructions

140ES

You must make Arizona estimated income tax payments

Phone Numbers

during 2011 if:

Your filing status is:

AND

If you have questions, please call one of the following numbers:

Your Arizona gross

income for 2010

income for 2011

Phoenix

(602) 255-3381

was greater than:

exceeds:

From area codes 520 & 928 toll-free

(800) 352-4090

Married Filing Joint

Hearing impaired TDD user

$150,000

Single

$75,000

Phoenix

(602) 542-4021

Head of Household

$75,000

From area codes 520 & 928 toll-free

(800) 397-0256

Married

Filing

$75,000

You may also visit our web site at:

Separately

Who Should Use Form 140ES

If you met the income threshold for 2010, you must make

estimated payments during 2011 unless you are sure you

All of the following should use Form 140ES:

will not meet the threshold for 2011.



An individual making a voluntary or mandatory

What is Arizona Gross Income for the

estimated payment.

Purpose

Estimated

Income

Tax



A partnership making a voluntary estimated payment on

Payments?

behalf

its

nonresident

individual

partners

If you are a full year resident, your Arizona gross income is

participating in the filing of a composite return.

your federal adjusted gross income.



An S corporation making a voluntary estimated

If you are a part-year resident, your Arizona gross income

payment on behalf of its nonresident individual

is that part of your federal adjusted gross income that you

shareholders participating in the filing of a composite

must report to Arizona.

return.

If you are a nonresident, your Arizona gross income is that

General Information

part of your federal adjusted gross income derived from

Arizona sources.



Please type or print your name, SSN, and current

How Much Should My Estimated Payments

address. If you are married making a joint estimated

Total?

payment, enter your SSNs in the same order as your

first names and in the same order as they will be shown

If you have to make estimated payments, your payments,

on your joint Arizona income tax return.

when added to your Arizona withholding, must total either



90% of the tax due for 2011, or 100% of the tax due for

If you are a partnership or S corporation using Form

2010.

140ES to make a voluntary estimated income tax payment

for its nonresident partners or shareholders participating in

You can use your 2010 tax to figure the amount of payments

that you must make during 2011 only if you were required

the filing of a composite income tax return, enter the

to file and did file a 2010 Arizona income tax return.

partnership’s or S corporation’s EIN in the area

designated for an individual’s SSN.

When

Should

Make

Estimated

Payments?



Complete Form 140ES using black ink.

For the most part, you must make your payments in four



Once you make an estimated payment, you must file a tax

equal installments. The due dates for these installments for a

return for that year in order to claim the estimated payment.

calendar year taxpayer are as follows.



You must round each estimated payment to whole

Installment

Due Date

dollars (no cents).

First

April 18, 2011



Use Tax Table X or Y (in the 2010 tax instruction

Second

June 15, 2011

booklet) to help estimate this year's tax liability. Figure

Third

September 15, 2011

this tax on your total annual income.

Fourth

January 17, 2012

The department will charge you a penalty if you fail to make

The dates above apply to a 2011 calendar year individual.

any

required

estimated

payment.

Use

Form

221,

For fiscal years, the payments are due on or before the 15th

Underpayment of Estimated Tax by Individuals, to figure the

day of the fourth, sixth and ninth months of the current fiscal

amount of this penalty. The penalty is equal to the interest

year, and the first month of the next fiscal year.

that would accrue on the underpayment. The penalty cannot

If 1 through 3 below apply, you do not have to make your

be more than 10% of the underpayment.

payments in four equal installments.

Required Payments

1. File and pay by January 31, 2012. If you file your

Arizona return by January 31, 2012, and pay in full the

amount stated on the return as payable, you do not have to

Arizona requires certain individuals to make estimated

make the fourth estimated tax payment. Fiscal year filers

income tax payments.

must file and pay by the last day of the month following the

close of the fiscal year.

Arizona Form 140es - Individual Estimated Tax Payment Instructions - 2011

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