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2011 Underpayment of

Arizona Form

Estimated Tax by Individuals

221

Phone Numbers

Should You Complete This Form?

If you have questions, please call one of the following numbers:

If you had to make estimated payments during 2011, you

must complete this form unless one of the following applies.

Phoenix

(602) 255-3381

From area codes 520 & 928 toll-free

(800) 352-4090

1. Your 2011 Arizona tax liability is less than $1,000. This

is the amount of tax shown on your return reduced by

Hearing impaired TDD user

any Arizona income tax withheld during the taxable

Phoenix

(602) 542-4021

year and any allowable tax credits that you are claiming.

From area codes 520 & 928 toll-free

(800) 397-0256

2. The amount of Arizona tax withheld from your wages or

You may also visit our web site at:

withheld from other payments during 2011 is equal to, or

is more than, your required annual payment (Form 221,

Purpose of Form

line 9).

Certain people must make estimated income tax payments.

3. You report as a farmer or fisherman for federal purposes

We will charge a penalty if a person fails to make any

and you are a calendar year filer and:

required payment.



You file your Arizona return by March 1, 2012.

Use Form 221 to figure if you paid enough estimated tax.



You pay in full the amount stated as payable on the

Also use this form to see if you are subject to penalty for

return.

any late or underpaid payment.

4. You report as a farmer or fisherman for federal purposes

Are You Subject to the Penalty?

and you are a fiscal year filer and:



You are subject to the penalty if you had to make estimated

You file your Arizona return on or before the first

payments, but did not pay the right amount or made a

day of the third month after the end of the fiscal year.



payment late.

You pay in full the amount stated as payable on the

return.

You must have made estimated payments during 2011 if the

following apply.

If any of items 1 through 4 above apply to you, you do not

Your filing status

AND

have to complete Form 221. Otherwise, complete this form to

is:

see if you are subject to the penalty. If you have to complete

Your

Arizona

Your

Arizona

Form 221, you must attach the completed Form 221 to your

gross income for

Arizona Form 140, Form 140PY, or Form 140NR.

2010 was greater

2011 exceeded:

than:

If you had to make estimated payments, your payments, when

Married

Filing

$150,000

added to your Arizona withholding, must total either 90% of

Joint

the tax due for 2011, or 100% of the tax due for 2010.

Single

$75,000

You can use your 2010 tax to figure the amount of payments

Head

$75,000

that you must have made during 2011 only if you filed a 2010

Household

Arizona income tax return.

Married Filing

$75,000

Part A - Calculation of Underpayment

Separately

If you file an amended return by the due date of your original

What is My Arizona Gross Income for Estimated

return, use the amounts shown on your amended return to

Payment Purposes?

figure your underpayment. If you file an amended return

If you are a:

Your Arizona gross income is:

after the due date, use the amounts shown on your original

return. For more information, see Arizona Department of

Full year Arizona

Your federal adjusted gross income.

Revenue Individual Income Tax Ruling ITR 02-4.

resident

This amount is found on line 12 of your

2010 and 2011 Arizona Form 140.

Line 1 -

Part year Arizona

That part of your federal adjusted gross

Complete line 1 if you are claiming an exception from the

resident

income that you must report to Arizona.

penalty because you qualified for federal relief under IRC §

This amount is found on line 15 of your

6654. You may claim either an exception from the penalty,

2010 and 2011 Arizona Form 140PY.

or you may claim a penalty waiver.

Arizona

That part of your federal adjusted gross

Penalty Exceptions

nonresident

income derived from Arizona sources.

You will not have to pay the penalty if either 1 or 2 below

This amount is found on line 15 of your

applies.

2010 and 2011 Arizona Form 140NR.

1. You had no federal tax liability for 2010. You were also

If your Arizona gross income was less than the prescribed

a U.S. citizen or resident of the U.S. for the entire year

thresholds ($75,000 or $150,000 if married filing jointly) for

and your 2010 tax return was (or would have been had

either 2010 or 2011, you are not subject to the penalty.

you been required to file) for a full 12 months.

Instructions For Arizona Form 221 - Underpayment Of Estimated Tax By Individuals - 2011

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