Instructions For Arizona Form 204 - Filing Extension For Individuals

Arizona Form

2014 Filing Extension For Individuals

204

The department will not return a copy of the Form 204 to

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

you. Be sure to keep a copy of the completed Form 204.

Phoenix

(602) 255-3381

An extension does not extend the time to pay your

From area codes 520 and 928, toll-free

(800) 352-4090

income tax. You must still pay your tax liability by April 15

Tax forms, instructions, and other tax information

(or by the original due date of your return). If you do not pay

at least 90% (.90) of the income tax liability disclosed by

If you need tax forms, instructions, and other tax

your return by the return’s original due date, you will be

information,

the

department’s

website

subject to the extension underpayment penalty. We charge

interest from the original due date to the date of payment.

Income Tax Procedures and Rulings

Extension Underpayment Penalty: We impose this penalty

These instructions may refer to the department’s income tax

if you do not pay at least 90% (.90) of the income tax

procedures and rulings for more information. To view or

liability shown on your return filed under an extension by

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

the return’s original due date. The extension underpayment

then click on Procedures or Rulings and select a tax type

penalty is ½ of 1% (.005) of the income tax not paid for each

from the drop down menu.

30-day period or fraction of a 30-day period. We impose this

Publications and Brochures

penalty from the original due date of the return until you pay

the tax. The extension underpayment penalty cannot exceed

To view or print the department’s publications and

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

brochures, go to our website and click on Publications.

extension underpayment penalty, we will not charge you the

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

Use of Form 204

§ 42-1125(D).

Leave the paper behind and e-file your Arizona

extension request.

Visit for e-file

Nonresident Aliens

requirements.

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

Use Form 204 to apply for an extension of time to file an

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

Arizona Form 140, 140A, 140EZ, 140ET, 140PTC, 140PY,

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

or 140NR.

Individuals use this form to apply for an

automatic six (6) month extension.

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

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

If you are using Form 204 to request a filing extension for an

Arizona Form 140NR composite return, enter the

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

partnership’s or S corporation’s employer identification

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

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

15, 2015.

social security number (SSN).

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

Also, use Form 204 to remit an extension payment whether

Arizona return under that extension. If you file using your

you are requesting an Arizona extension or using a valid

federal extension, Arizona will also allow you an extra 6

federal extension. However, if you are filing under a federal

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

extension, but making an electronic extension payment or

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

making an extension payment using a credit card, you do not

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

need to mail in Form 204. Arizona will accept your federal

due by October 15 even though your federal return will not

extension for the period covered by the federal extension.

be due until December 15. If you file your 2014 Arizona

Foreign Address

calendar return after October 15, 2015, your return will be

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

late.

following order: city, province or state, and country. Follow

the country’s practice for entering the postal code.

Do not

Making Your Payment

abbreviate the country name.

Individuals may make extension payments by check, electronic

When to File

check, money order, or credit card.

For 2014, you must file Form 204 by April 15, 2015 (or by

Partnerships or S corporations making an extension payment on

the original due date of your return).

behalf of nonresidents participating in the filing of an Arizona

Complete Form 204 to request an automatic six (6) month

Form 140NR composite return must make that payment by

extension. Mark your envelope “2014 Extension Request.”

check or money order.

If you are sending a payment with this request, mail the

Check or money order

form to:

If paying by check or money order, make your check or

Arizona Department of Revenue

money order payable to Arizona Department of Revenue.

PO Box 29085

Phoenix, AZ 85038-9085

Write your SSN (or EIN) and 2014 Extension Request on

If you are not sending a payment with your request, mail

the front of your check or money order.

the form to:

Include your check with Form 204.

Arizona Department of Revenue

PO Box 52138

Phoenix, AZ 85072-2138

Instructions For Arizona Form 204 - Filing Extension For Individuals - 2014

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