Instructions For Arizona Form 221 - Underpayment Of Estimated Tax By Individuals - 2014
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1
2
3
4
520
014 Unde
erpayme
nt of
A
Arizona
Form
Es
stimated
Tax by
Individua
als
221
1
Ph
one Numbe
ers
Wh
hat is My Ari
zona Gross
Income for E
Estimated
P
Payment Pur
rposes?
For
r information
or help, call o
one of the num
mbers listed:
If
f you are a:
Your Ar
rizona gross in
ncome is:
Pho
oenix
(6
602) 255-3381
Full
year Arizona
Your federa
al adjusted gros
s income.
Fro
m area codes 5
520 and 928, to
oll-free
(8
00) 352-4090
resid
dent
This amount
t is found on lin
ne 12 of your
Tax
x forms, instr
ructions, and
other tax info
ormation
2013 and 20
014 Arizona Fo
orm 140.
If
you need ta
ax forms, in
nstructions, an
nd other tax
x
Part
year Arizona
That part of
your federal adj
djusted gross
info
ormation,
go
o
to
the
department’s
website
at
t
resid
dent
income that
you must repor
rt to Arizona.
ww
ww.azdor.gov.
This amount
t is found on lin
ne 15 of your
2013 Arizon
na Form 140PY
Y and line 27
Inc
ome Tax Proc
cedures and R
Rulings
of your 2014
4 Arizona Form
m 140PY.
The
ese instructions
s may refer to
the departmen
nt’s income tax
x
Arizo
ona
That part of
your federal adj
djusted gross
proc
cedures and ru
ulings for mor
re information
n. To view or
r
nonr
resident
income deriv
ved from Arizo
na sources.
prin
nt these, go to
our website a
and click on L
Legal Research
h
This amount
t is found on lin
ne 15 of your
then
n click on Pro
ocedures or R
ulings and sel
lect a tax type
e
2013 Arizon
na Form 140NR
R and line 26
from
m the drop dow
wn menu.
of your 2014
4 Arizona Form
m 140NR.
Pub
blications and
d Brochures
If yo
our Arizona gr
ross income w
was less than th
he prescribed
To
view or pr
rint the depa
artment’s pub
blications and
d
thres
sholds ($75,000
0 or $150,000
0 if married fil
ling joint) for
broc
chures, go to o
our website and
d click on Publ
lications.
eithe
er 2013 or 2014
4, you are not s
subject to the p
penalty.
Sho
ould I Compl
lete This For
rm?
Pu
rpose of Fo
rm
If yo
ou had to mak
ke estimated p
payments durin
ng 2014, you
Cer
rtain people m
must make estim
mated income
tax payments
.
must
t complete this
form unless on
ne of the follow
wing applies.
We
will charge
a penalty if a
a person fails
to make any
y
requ
uired payment.
.
1. Y
Your 2014 Ari
izona tax liabil
lity is less than
n $1,000. This
i
is the amount
of tax shown
on your retur
rn reduced by
Use
e Form 221 to
o figure if you
u paid enough
estimated tax
.
a
any Arizona i
income tax w
withheld during
g the taxable
Als
o, use this for
rm to see if yo
ou are subject
to penalty for
r
y
year and any a
allowable tax cr
redits that you
are claiming.
any
y late or underp
paid payment.
2.
T
The Arizona ta
ax withheld fro
om your wage
es or withheld
f
from other pay
yments during
2014 is equal t
to, or is more
Am
m I Subject to
o the Penalty
y?
t
than, your requ
uired annual pa
ayment (Form 2
221, line 9).
3. Y
You report as a
a farmer or fish
herman for fed
deral purposes
You
u are subject to
o the penalty i
f you had to m
make estimated
d
a
and you are a c
calendar year f
filer and:
pay
yments, but di
id not pay th
he right amou
unt or made a
a
You file y
your Arizona re
eturn by March
h 1, 2015.
pay
yment late.
You pay in
n full the amou
unt stated as p
payable on the
return.
Y
You must hav
ve made estim
mated paym
ents during
4. Y
You report as a
a farmer or fish
herman for fed
deral purposes
20
14 if the follo
owing apply:
:
a
and you are a f
fiscal year filer
r and:
Yo
our filing
AND
D
AND
You file y
your Arizona r
return on or be
efore the first
sta
atus is:
Your Ar
izona
Y
our Arizona
day of the
third month af
fter the end of th
he fiscal year.
gross inco
ome for
gro
ss income for
You pay in
n full the amou
unt stated as p
payable on the
2013 was
greater
20
14 exceeded:
return.
than
n:
If an
ny of items 1 th
hrough 4 abov
ve apply to you
u, you do not
M
Married Filing
$150,0
000
$150,000
have
to complete Fo
orm 221. Othe
erwise, complet
te this form to
Jo
oint
see if
f you are subje
ect to the pena
lty. If you hav
ve to complete
Sin
ngle
$75,0
00
$75,000
Form
m 221, you mu
ust include the
e completed Fo
orm 221 with
He
ead of
$75,0
00
$75,000
your
Arizona Form
m 140, Form 14
40PY, or Form
140NR.
Ho
ousehold
If you
u had to make
estimated paym
ments, your pay
ayments, when
M
Married Filing
$75,0
00
$75,000
added
d to your Ariz
zona withholdin
ng, must total e
either 90% of
Se
eparate
the ta
ax due for 2014
4, or 100% of th
he tax due for 2
2013.
You
can use your 2
2013 tax to figu
ure the amoun
t of payments
that y
you must hav
ve made during
g 2014 only i
if you filed a
2013
3 Arizona incom
me tax return.
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