Resident Personal Income Tax Booklet (Arizona Form 140) - 2013 Page 7
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56Arizona Form 140
We charge this penalty from the original due date of the
NOTE: An extension does not extend the time to pay your income
tax. For details, see the instructions for Arizona Form 204.
return until the date you pay the tax. This penalty cannot
exceed a total of 10% (.10) of the unpaid tax.
To get a filing extension, you can either:
Extension Underpayment Penalty
1. Apply for a state extension (Form 204). To apply for a state
extension, file Arizona Form 204 by April 15. See
If you file your return under an extension, you must pay 90%
Form 204 for details. You do not have to attach a copy of
(.90) of the tax shown on your return by the return's original
the extension to your return when you file, but make
due date. If you do not pay this amount, we will charge you a
sure that you check box 82F on page 1 of the return. If
penalty. This penalty is ½ of 1% (.005) of the tax not paid for
you must make a payment, use Arizona Form 204, or visit
each 30 day period or fraction of a 30 day period. We charge
to make an electronic payment.
this penalty from the original due date of the return until the
date you pay the tax. This penalty cannot exceed 25% (.25) of
2.
Use your federal extension (federal Form 4868). File
the unpaid tax. If we charge you the extension underpayment
your Arizona return by the same due date. You do not
penalty, we will not charge you the late payment penalty
have to attach a copy of your federal extension to your
under Arizona Revised Statutes (A.R.S.) § 42-1125(D).
return, but make sure that you check box 82F on page 1 of
the return.
NOTE: If you are subject to two or more of the above
penalties, the total cannot exceed 25% of the unpaid tax.
When Should You File if You Are a Nonresident
Alien?
Interest
The due date for your Arizona return is not the same as the
We charge interest on any tax not paid by the due date. We
due date for your federal return. Your Arizona return is due by
will charge you interest even if you have an extension. If you
April 15 even though your federal return is due on June 15.
have an extension, we will charge you interest from the
If you want to file your Arizona return after April 15, you
original due date until the date you pay the tax. The Arizona
must ask for a filing extension. You must file this request by
interest rate is the same as the federal rate.
April 15. Arizona will allow up to a 6-month extension.
When Should You Amend a Return?
This will allow you to file your return by October 15,
If you need to make changes to your return once you have
2014. See Form 204 for extension filing details.
filed, you should file Form 140X, Individual Amended
If you have a federal 6-month extension, you can file your
Income Tax Return. You should file your amended return
Arizona return under that extension. If you file using your
after your original return has processed. Do not file a new
federal extension, Arizona will also allow you an extra 6
return for the year you are correcting. Generally, you have
months. Because we will allow only 6 months, the due date
four years to amend a return to claim a refund.
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
your federal return. In this case, your Arizona return will be
file an Arizona Form 140X for that year. You must file the
due by October 15 even though your federal return will not
Form 140X 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
Option 1
day of the fourth month following the close of your fiscal year.
You may file a Form 140X for that year. If you choose this
What if You File or Pay Late?
option, you must amend your Arizona return within 90 days
If you file or pay late, we will charge you interest and
of the final determination of the IRS. Attach a complete copy
penalties on the amount you owe. If the U.S. Post Office
of the federal notice to your Form 140X.
postmarks your 2013 calendar year return by April 15, 2014,
Option 2
your return will not be late. You may also use certain private
delivery services designated by the Internal Revenue Service
You may file a copy of the final federal notice with the
(IRS) to meet the “timely mailing as timely filed” rule.
department within 90 days of the final determination of the
IRS. If you choose this option, you must include a statement
Late Filing Penalty
in which you must:
If you file late, we will charge you a late filing penalty. This
1. Request that the department recompute your tax; and
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
2. Indicate if you agree or disagree with the federal notice.
late. This penalty cannot exceed 25% (.25) of the tax found
If you do not agree with the federal notice, you must also
to be remaining due.
include any documents that show why you do not agree.
Late Payment Penalty
If you choose option 2, mail the federal notice and any other
documents to:
If you pay your tax late, we will charge you a late payment
penalty. This penalty is ½ of 1% (.005) of the amount shown
Arizona Department of Revenue
as tax for each month or fraction of a month for which the
Individual Income Audit
failure continues.
PO Box 29084
Phoenix, AZ 85038-9084
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