Instructions For Arizona Form 221 - Underpayment Of Estimated Tax By Individuals - 2001
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42001 Underpayment of
Arizona Form
Estimated Tax by Individuals
221
What is My Arizona Gross Income For Estimated
Phone Numbers
Payment Purposes?
If
your
filing
Your Arizona gross income is:
If you have questions, please call one of the following
status is:
help numbers:
Single
Your federal adjusted gross income
Phoenix
(602) 255-3381
reported on the federal return.
From area codes 520 & 928 toll-free
(800) 352-4090
Head of
Your federal adjusted gross income
Form orders
(602) 542-4260
household
reported on the federal return.
Forms by Fax
(602) 542-3756
Married filing
Your federal adjusted gross income
Recorded Tax Information
separately for
reported on the federal return.
Phoenix
(602) 542-1991
both Arizona and
From area codes 520 & 928 toll-free
(800) 845-8192
federal purposes
Hearing impaired TDD user
Married filing
Do not use your federal adjusted gross
Phoenix
(602) 542-4021
joint OR Married
income reported on the federal return.
filing separate for
Each spouse must compute his or her
From area codes 520 & 928 toll-free
(800) 397-0256
Arizona, but
income as if filing a separate Arizona
You may also visit our web site at:
Married filing
income tax return. This calculation
joint for federal
determines whether either spouse must
purposes
make Arizona estimated income tax
Purpose of Form
payments.
For details, see Arizona
Department of Revenue Income Tax
Certain people must make estimated income tax payments.
Ruling ITR 92-1. Visit our web site or
The department will charge a penalty if a person fails to
call one of the help numbers listed on
make any required payment.
this page for a copy of this ruling.
Use Form 221 to figure if you paid enough estimated tax.
If your Arizona gross income was less than $75,000 for
Also use this form to see if you are subject to penalty for any
both 2000 and 2001, you are not subject to the penalty.
late or underpaid payment.
Should You Complete This Form?
Are You Subject to the Penalty?
You must complete this form if your individual Arizona
You are subject to the penalty if you had to make estimated
gross income for 2000 or 2001 was more than $75,000.
payments, but did not pay the right amount or made a
Complete this form to see if you are subject to the penalty.
payment late. You must have made estimated payments
You must attach the completed Form 221 to your Arizona
during 2001 if one of the following apply.
Form 140, Form 140PY, or Form 140NR.
1.
You reasonably expected your Arizona gross income to
If you are a calendar year filer that reports as a farmer or
exceed $75,000 in 2001.
fisherman for federal purposes, you do not have to make
2.
Your Arizona gross income in 2000 was more than
estimated payments or complete Form 221 if all of the
$75,000.
following apply.
If you could not project your 2001 Arizona gross income, you
1.
You file your Arizona return by March 1, 2002.
may ask for a waiver from the requirement to make one or
2.
You pay in full the amount stated as payable on the
more required payments. The department may grant a waiver
return.
for one or more payment periods. You must request a waiver
in writing. If requesting a waiver, attach your request to your
If you are a fiscal year filer that reports as a farmer or
return when you file. Your request must explain the reason
fisherman for federal purposes, you do not have to make
why you could not reasonably project your Arizona gross
estimated payments or complete Form 221 if all of the
income for one or more payment periods during 2001. Be sure
following apply.
to explain why you could not reasonably project your Arizona
gross income for one or more payment periods during 2001.
1.
You file your Arizona return on or before the first day of
the third month after the end of the fiscal year.
The department may grant a waiver only if all of the
2.
You pay in full the amount stated as payable on the
following apply.
return.
1.
Your Arizona gross income for 2000 was less than
$75,000.
If you have to make estimated payments, your payments, when
added to your Arizona withholding, must total either 90% of
2.
Using ordinary business care and prudence, you were
the tax due for 2001, or 100% of the tax due for 2000.
unable to reasonably project your 2001 Arizona gross
income.
You can use your 2001 tax to figure the amount of payments
that you must make during 2002 only if you were required to
You must attach a completed Form 221 and your request to
file and did file a 2001 Arizona income tax return.
your return.
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