Arizona Form 140ez - Resident Personal Income Tax Return - 2013 Page 7
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32Arizona Form 140EZ
you an extra 6 months. Because we will allow only 6
months, the due date for your Arizona return is not the
DIRECT DEPOSIT
DIRECT PAYMENT
same as the due date for your federal return. In this
case, your Arizona return will be due by October 15
FAST
FAST
even though your federal return will not be due until
-- e-file Refunds n 7 days*
-- e-file and e-pay in a single step
December 15. If you file your 2013 Arizona calendar year
CONVENIENT
CONVENIENT
return after October 15, 2014, your return will be late.
-- No extra trips to the bank
-- You choose the payment date*
If you are a fiscal year filer, your return is due on the 15th
SECURE
SECURE
day of the fourth month following the close of your fiscal
-- No lost or forged checks
-- Payment data is safeguarded
year.
along with other tax information
What if You File or Pay Late?
*P
AYMENT DATE CANNOT BE LATER THAN THE
If you file or pay late, we will charge you interest and
A
.
PRIL DEADLINE
penalties on the amount you owe. If the U.S. Post Office
postmarks your 2013 calendar year return by April 15, 2014,
Claiming a Refund for a Deceased Taxpayer
your return will not be late. You may also use certain private
delivery services designated by the IRS to meet the “timely
If you are claiming a refund for a deceased taxpayer, you
mailing as timely filed” rule.
must complete Form 131, Claim for Refund on Behalf of
Deceased Taxpayer. Attach this form to the front of the return.
Late Filing Penalty
If you file late, we will charge you a late filing penalty. This
What Are the Filing Dates and Penalties?
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
When Should You File?
late. This penalty cannot exceed 25% (.25) of the tax found
Your 2013 calendar year tax return is due no later than
to be remaining due.
midnight, April 15, 2014. File your return as soon as you
Late Payment Penalty
can after January 1, but no later than April 15, 2014.
If you pay your tax late, we will charge you a late payment
What if You Cannot File on Time?
penalty. This penalty is ½ of 1% (.005) of the amount shown
You may request an extension if you know you will not be
as tax for each month or fraction of a month for which the
able to file on time.
failure continues. We charge this penalty from the original
due date of the return until the date you pay the tax. This
NOTE: An extension does not extend the time to pay your
penalty cannot exceed a total of 10% (.10) of the unpaid tax.
income tax. For details, see the instructions for Arizona
Form 204.
Extension Underpayment Penalty
To get a filing extension, you can either:
If you file your return under an extension, you must pay 90% of
the tax shown on your return by the return's original due date. If
1. Apply for a state extension (Form 204). To apply for a
you do not pay this amount, we will charge you a penalty. This
state extension, file Arizona Form 204 by April 15. See
penalty is ½ of 1% (.005) of the tax not paid for each 30 day
Form 204 for details. You do not have to attach a copy
period or fraction of a 30 day period. We charge this penalty
of the extension to your return when you file, but make
from the original due date of the return until the date you pay
sure that you check box 82F on page 1 of the return. If
the tax. This penalty cannot exceed 25% (.25) of the unpaid tax.
you must make a payment, use Arizona Form 204, or
If we charge you the extension underpayment penalty, we will
visit to make an electronic payment.
not charge you the late payment penalty under Arizona
2. You may use your federal extension (federal Form
Revised Statutes (A.R.S.) § 42-1125(D).
4868). File your Arizona return by the same due date.
NOTE: If you are subject to two or more of the above
You do not have to attach a copy of your federal
penalties, the total cannot exceed 25% of the unpaid tax.
extension to your return, but make sure that you check
Interest
box 82F on page 1 of the return.
We charge interest on any tax not paid by the due date. We will
When
Should
You
File
if
You
Are
a
charge you interest even if you have an extension. If you have an
Nonresident Alien?
extension, we will charge you interest from the original due date
until the date you pay the tax. The Arizona interest rate is the
The due date for your Arizona return is not the same as the
same as the federal rate.
due date for your federal return. Your Arizona return is due
by April 15 even though your federal return is due on June
When Should You Amend a Return?
15. If you want to file your Arizona return after April 15,
If you need to change your return after you have filed, you
you must ask for a filing extension. You must file this
should file Form 140X, Individual Amended Income Tax
request by April 15. Arizona will allow up to a 6-month
Return. You should file your amended return after your
extension. This will allow you to file your return by
original return has processed. Do not file a new return for
October 15, 2014. See Form 204 for extension filing details.
the year you are correcting. Generally, you have four years
If you have a federal 6-month extension, you can file
to amend a return to claim a refund.
your Arizona return under that extension. If you file
using your federal extension, Arizona will also allow
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