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2015 Individual Estimated

Arizona Form

Income Tax Payment

140ES

 You must round each estimated payment to whole dollars

Phone Numbers

(no cents).

 Check only one box for the quarter for which this payment

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

is made. Do not select more than one quarter. You must

Phoenix

(602) 255-3381

submit a separate form for each quarter for which a

From area codes 520 and 928, toll-free

(800) 352-4090

payment is made.

Tax forms, instructions, and other tax information

 Use Tax Table X or Y (in the 2014 tax instruction booklet)

If you need tax forms, instructions, and other tax

to help estimate this year's tax liability. Figure this tax on

information,

the

department’s

website

your total annual income.

Income Tax Procedures and Rulings

Required Payments

These instructions may refer to the department’s income tax

Arizona requires certain individuals to make estimated

procedures and rulings for more information. To view or

income tax payments.

print these, go to our website and click on Legal Research

then click on Procedures or Rulings and select a tax type

You must make Arizona estimated income tax payments

from the drop down menu.

during 2015 if:

Publications and Brochures

AND

To view or print the department’s publications and

Your Arizona gross

Your filing

brochures, go to our website and click on Publications.

income for 2014

income for 2015

status is:

was greater than:

exceeds:

Who Should Use Form 140ES

Married Filing

$150,000

Joint

All of the following should use Form 140ES:

 An individual making a voluntary or mandatory estimated

$75,000

Single

payment.

Head of

$75,000

Household

 A partnership making a voluntary estimated payment on

Married Filing

behalf of its nonresident individual partners participating

$75,000

Separate

in the filing of a composite return.

 An S corporation making a voluntary estimated payment

If you met the income threshold for 2014, you must make

estimated payments during 2015 unless you are sure you will

on behalf of its nonresident individual shareholders

not meet the threshold for 2015.

participating in the filing of a composite return.

For more information on making estimated payments, see

the department’s brochure (012), Arizona Individual

General Information

Estimated Income Tax Payments.

 Please type or print your name, social security number

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

(SSN), and current address. If you are married making a

any required estimated payment. Use Arizona Form 221,

joint estimated payment, enter your SSNs in the same

Underpayment of Estimated Tax by Individuals, to figure the

order as your first names and in the same order as they

amount of this penalty.

will be shown on your joint Arizona income tax return.

The penalty is equal to the interest that would accrue on the



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

underpayment. The penalty cannot be more than 10% of the

following order:

city, province or state, and country.

underpayment.

Follow the country’s practice for entering the postal code.

What is Arizona Gross Income for the Purpose

Do not abbreviate the country name.

of Estimated Income Tax Payments?

 A partnership or S corporation making a voluntary

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

estimated income tax payment for its nonresident partners

your federal adjusted gross income.

or shareholders participating in the filing of a composite

income tax return, should enter its employer identification

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

number (EIN) in the area designated for an individual’s

is that part of your federal adjusted gross income that you

SSN.

must report to Arizona.

 Complete Form 140ES using black ink.

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

part of your federal adjusted gross income derived from

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

Arizona sources.

return for that year in order to claim the estimated

payment.

Instructions For Arizona Form 140es - Individual Estimated Income Tax Payment - 2015

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