Instructions For Arizona Form 140 - Resident Personal Income Tax Return

Form 140

If you want to file your Arizona return after April 17, you

original return has processed. Do not file a new return for the

must ask for a filing extension. You must file this request by

year you are correcting. Generally, you have four years to

April 17. Arizona will allow up to a 6-month extension.

amend a return to claim a refund.

This will allow you to file your return by October 15,

If you amend your federal return for any year, you must also

2012. See Form 204 for extension filing details.

file an Arizona Form 140X for that year. You must file the

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

Form 140X within 90 days of the final determination of the IRS.

your Arizona return under that extension. If you file

If the IRS makes a change to your federal taxable income for

using your federal extension, Arizona will also allow

any year, you must report that change to Arizona. You may

you an extra 6 months. Because we will allow only 6

use one of the following two options to report this change.

months, the due date for your Arizona return is not the

Option 1

same as the due date for your federal return. In this

case, your Arizona return will be due by October 15

You may file a Form 140X for that year. If you choose this

even though your federal return will not be due until

option, you must amend your Arizona return within 90 days

December 15. If you file your 2011 Arizona calendar year

of the final determination of the IRS. Attach a complete copy

return after October 15, 2012, your return will be late.

of the federal notice to your Form 140X.

If you are a fiscal year filer, your return is due on the 15th

Option 2

day of the fourth month following the close of your fiscal year.

You may file a copy of the final federal notice with the

What if You File or Pay Late?

department within 90 days of the final determination of the

IRS. If you choose this option, you must include a statement

If you file or pay late, we will charge you interest and

in which you must:

penalties on the amount you owe. If the U.S. Post Office

postmarks your 2011 calendar year return by April 17, 2012,

1. Request that the department recompute your tax; and

your return will not be late. You may also use certain private

2. Indicate if you agree or disagree with the federal notice.

delivery services designated by the IRS to meet the “timely

If you do not agree with the federal notice, you must also

mailing as timely filed” rule.

include any documents that show why you do not agree.

Late Filing Penalty

If you choose option 2, mail the federal notice and any other

If you file late, we will charge you a late filing penalty. This

documents to:

penalty is 4½% of the tax required to be shown on the return

Arizona Department of Revenue

for each month or fraction of a month the return is late. This

1600 W. Monroe, Attention: Individual Income Audit

penalty cannot exceed 25% of the tax found to be remaining

Phoenix, AZ 85007-2650

due.

Do You Need to Make Estimated Payments

Late Payment Penalty

in 2012?

If you pay your tax late, we will charge you a late payment

You must make Arizona estimated income tax payments

penalty. This penalty is ½ of 1% (.005) of the amount shown

during 2012 if:

as tax for each month or fraction of a month for which the

Your filing status

AND

failure continues. We charge this penalty from the original

is:

Your Arizona

due date of the return until the date you pay the tax. This

gross income for

penalty cannot exceed a total of 10%.

2011 was greater

2012 is greater

Extension Underpayment Penalty

than:

Married Filing

$150,000

If you file your return under an extension, you must pay 90%

Joint

of the tax shown on your return by the return's original due

Single

$75,000

date. If you do not pay this amount, we will charge you a

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

Head of

$75,000

each 30 day period or fraction of a 30 day period. We charge

Household

this penalty from the original due date of the return until the

Married Filing

$75,000

date you pay the tax. This penalty cannot exceed 25% of the

Separately

unpaid tax. If we charge you the extension underpayment

If you met the income threshold for 2011, you must make

penalty, we will not charge you the late payment penalty

estimated payments during 2012 unless you are sure you

under Arizona Revised Statutes section 42-1125.D.

will not meet the threshold for 2012.

NOTE: If you are subject to two or more of the above

As a full year resident, your Arizona gross income is your

penalties, the total cannot exceed 25%.

federal adjusted gross income. This amount is on line 12 of

Interest

the 2011 Form 140.

We charge interest on any tax not paid by the due date. We

See the worksheet for Form 140ES to figure how much your

will charge you interest even if you have an extension. If you

payments should be.

have an extension, we will charge you interest from the

What

You

Make

Your

Estimated

original due date until the date you pay the tax. The Arizona

interest rate is the same as the federal rate.

Payments Late?

When Should You Amend a Return?

We will charge you a penalty if you fail to make any

required payments. We will charge you a penalty if you

If you need to make changes to your return once you have

make any of your required payments late.

filed, you should file Form 140X, Individual Amended

Return. You should file your amended return after your

For details, see Arizona Form 221.

Instructions For Arizona Form 140 - Resident Personal Income Tax Return - 2011 Page 3

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