Instructions For Arizona Form 140a - Resident Personal Income Tax Return

Arizona Form 140A

Extension Underpayment Penalty

NOTE: An extension does not extend the time to pay your income

tax. For details, see the instructions for Arizona Form 204.

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

90% (.90) of the tax shown on your return by the return's

To get a filing extension, you can either:

original due date. If you do not pay this amount, we may

1. Apply for a state extension. To apply for a state extension,

charge you a penalty. This penalty is ½ of 1% (.005) of the

file Arizona Form 204 by April 15. See Form 204 for

tax not paid for each 30-day period or fraction of a 30-day

details. You do not have to attach a copy of the

period. We charge this penalty from the original due date of

extension to your return when you file, but make sure

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

that you check box 82F on page 1 of the return. If you

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

must make a payment, use Form 204, or visit

extension underpayment penalty, we will not charge you the

to make an electronic payment.

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

§ 42-1125(D).

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

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

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

have to attach a copy of your federal extension to your

penalties, the total cannot exceed 25% of the unpaid tax.

Arizona return, but make sure that you check box 82F

on page 1 of the return.

Interest

When

Should

You

File

You

Are

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

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

Nonresident Alien?

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

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

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

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

interest rate is the same as the federal rate.

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

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

When Should You Amend a Return?

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

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

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

extension. This will allow you to file your return by October

filed, you should file Form 140X, Individual Amended

15, 2014. See Form 204 for extension filing details.

Income Tax Return. You should file your amended return

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

after your original return has processed. Do not file a new

Arizona return under that extension. If you file using your

return for the year you are correcting. Generally, you have

federal extension, Arizona will also allow you an extra 6

four years to amend a return to claim a refund.

months. Because we will allow only 6 months, the due date

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

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

your federal return. In this case, your Arizona return will be

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

due by October 15 even though your federal return will not

within 90 days of the final determination of the IRS.

be due until December 15. If you file your 2013 Arizona

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

calendar year return after October 15, 2014, your return will

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

be late.

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

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

day of the fourth month following the close of your fiscal

Option 1

year.

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

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

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

Option 2

postmarks your 2013 calendar year return by April 15, 2014,

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 Internal Revenue Service

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

(IRS) to meet the “timely mailing as timely filed” rule.

in which you must:

Late Filing Penalty

1. Request that the department recompute your tax; and

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

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

penalty is 4½% (.045) of the tax required to be shown on the

return for each month or fraction of a month the return is

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

late. This penalty cannot exceed 25% (.25) of the tax found

include any documents that show why you do not agree.

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

Individual Income Audit

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

PO Box 29084

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

Phoenix, AZ 85038-9084

failure continues. We charge this penalty from the original

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

penalty cannot exceed a total of 10% (.10) of the unpaid tax.

Instructions For Arizona Form 140a - Resident Personal Income Tax Return - 2013 Page 3

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