Instructions For Arizona Form 120ext - Application For Automatic Extension Of Time To File Corporation, Partnership, And Exempt Organization Returns - 2013
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32013 Application for Automatic Extension of Time to File
Arizona Form
Corporation, Partnership, and Exempt Organization Returns
120EXT
Acceptance of Federal Extension
Obtain additional information or assistance by calling one of
the numbers listed below:
Generally, the taxpayer can use a valid federal extension
Phoenix
(602) 255-3381
rather than applying for an Arizona extension. The taxpayer
From area codes 520 and 928, toll-free
(800) 352-4090
must pay at least 90 percent of the tax liability by the original
due date of the return. Refer to the instructions for line 1
Obtain tax rulings, tax procedures, tax forms and instructions,
(extension payment computation) for further information on
and other tax information by accessing the department's
the payment amount. A taxpayer that uses a federal extension
Internet home page at
of time to file must use Form 120EXT to remit an extension
payment via check or money order. Mail Form 120EXT and
General Instructions
the extension payment to the payment address shown on the
form.
Use of Form
Use Form 120EXT only to apply for an extension of
NOTE: Federal extensions are valid for a period of time (i.e.
three, five or six months) and extend an original Arizona due
time to file Forms 99, 99T, 120, 120A, 120S, and 165.
date by the same period of time. In some cases, the Arizona
Nonprofit medical marijuana dispensary organized or
extended due date will take place after the federal extended
taxed as an S corporation: File one Form 120EXT to
due date.
apply for an Arizona extension to file Form 99. File a
second Form 120EXT to apply for an Arizona extension
Tax Return Original Due Dates
of time to file Form 120S. A valid federal extension may
Form 99:
be used to file Form 120S, but cannot be used to file
15th day of fifth month following close of taxable year.
Form 99. No extension payment is due.
Form 99T:
Nonprofit medical marijuana dispensary organized or
15th day of fifth month following close of taxable year.
taxed as a partnership: File one Form 120EXT to apply
for an Arizona extension to file Form 99. File a second
Form 120:
15th day of fourth month following close of taxable year.
Form 120EXT to apply for an Arizona extension of time
to file Form 165. A valid federal extension may be used to
Form 120A:
file Form 165, but cannot be used to file Form 99.
15th day of fourth month following close of taxable year.
Form 120S and Form 165 filers: Use Form 204 to apply
Form 120S:
for an extension of time to file a composite return for
15th day of third month following close of taxable year.
nonresident individual shareholders or nonresident
Form 165:
individual partners on Form 140NR.
15th day of fourth month following close of taxable year.
The department may grant an automatic Arizona
Penalties and Interest
extension if: (a) the taxpayer pays at least 90 percent of
the tax liability by the original due date of the return, and
A. Late Filing Penalty. A return filed after the original due
(b) Form 120EXT is postmarked or received by the
date is subject to the late filing penalty unless the taxpayer
original due date of the return. The extension application
has a valid federal or Arizona extension. A return filed after
will be denied if the extension application is postmarked
its extended due date is also subject to the late filing penalty.
after the original due date of the return. A copy of
The late filing penalty is 4½ percent (.045) of the amount of
Form 120EXT will be returned to the taxpayer only if the
tax required to be shown on the return. “Amount of tax
extension application is denied.
required to be shown on the return” is the amount of tax
imposed less the amount of any part of the tax paid on or
NOTE: The automatic extension for partnerships filing
before the beginning of the month and the amount of any
Form 165 is five months. Refer to Arizona Partnership Tax
credit against the tax which may be claimed on the return.
Ruling PTR 09-1.
The penalty period is each month or fraction of a month
The taxpayer must use Form 120EXT to remit an
between the due date of the return and the date the taxpayer
extension payment via check or money order, whether the
filed the return. The maximum penalty is 25 percent of the
taxpayer uses a valid federal extension or requests an
tax found to be remaining due.
Arizona extension. Internet payments can be made by
B. Extension Underpayment Penalty. The taxpayer must pay
electronic check or credit card at and do
at least 90 percent of the tax liability disclosed by its return on or
not require the filing of this form, unless the taxpayer is
before the original due date of the return. The department
requesting an Arizona extension.
imposes the extension underpayment penalty on any late or
Form 120EXT or a valid federal extension provides an
underpaid extension payments. The extension underpayment
extension of time to file, but does not provide an
penalty is one-half of one percent (.005) of the tax not paid. The
extension of time to pay.
penalty period is each 30 day period or fraction thereof between
the original due date of the return and the date the taxpayer paid
the tax. The maximum penalty is 25 percent of the unpaid tax.
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