140ES — Individual Estimated Tax Payment (2025 booklet)

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( This booklet contains: †FORM 140ES †WORKSHEET 2 26 Arizona Booklet 140ES Individual Estimated Tax Payment

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Arizona Form 2026 Individual Estimated Income Tax Payment 140ES Phoenix (602) 255-3381 If you need tax forms, instructions, and other tax information, go to the department's website at www.azdor.gov. Income Tax Procedures and Rulings These instructions may refer to the department's income tax procedures and rulings for more information. To view or print these, go to our website select the About tab on the home page and select Legal Research from the drop-down menu and then click on Procedures or Rulings from the drop -down menu. Using the Category box, select the tax type and then scroll down to find the Document ID or use the Search Keyword function to locate the document. Publications To view or print the department's publications, go to our website select the About tab on the home page and select Legal Research from the drop- down menu and then click on Publications from the drop-down menu. Who Should Use Form 140ES All of the following taxpayers should use Arizona Form 140ES: • an individual mailing a voluntary or mandatory estimated payment, • a partnership mailing a voluntary estimated payment on behalf of its nonresident individual partners participating in the filing of a composite return, and • an S corporation mailing a voluntary estimated payment on behalf of its nonresident individual shareholders participating in the filing of a composite return. NOTE: If you are making an estimated payment using www.AZTaxes.gov, do not mail this form to the department. We will apply the payment to your account.

# General Information

• Enter your name, Social Security Number (SSN), or individual taxpayer identification number (ITIN) issued by the Internal Revenue Service and your current address. If you are married making a joint estimated payment, enter your SSNs or ITINs in the same order as your first names and in the same order as they will be shown on your joint Arizona income tax return. • If you have a foreign address, enter the information in the following order: city, province or state, and country. Follow the country's practice for entering the postal code. Do not abbreviate the country name. • Check the appropriate filing status on line 95 that you will use when filing Form 140, 140NR or 140PY • Enter your daytime phone number (including area code) in the space for Box 94. • For partnership or S C orporation making a voluntary estimated income tax payment for its nonresident partners or for shareholders participating in the filing of a composite income tax return, enter its employer identification number (EIN) in the area designated for an individual's SSN. Also, check the box on the form to indicate the payment is made on behalf of a nonresident composite return ( Arizona Form 140NR). • Complete Form 140ES using black ink. • Once you make an estimated payment, you must file a tax return for that year in order to claim the estimated payment. • You must round each estimated payment to whole dollars (no cents). • Check only one box for the quarter for which this payment is made. Do not select more than one quarter. You must submit a separate form for each quarter for which a payment is made. • For tax year 2026 estimated tax payments, the tax rate for estimating your tax liability is 2.5%. See the form's page 2, Worksheet for Computing Estimated Tax Payments for Individuals to help estimate this year's tax liability . Figure this tax on your total annual income. Required Payments Arizona requires certain individuals to make estimated income tax payments. You must make Arizona estimated income tax payments during 2026 if: Your filing status is: AND Your Arizona gross income for 2025 was greater than: AND Your Arizona gross income for 2026 exceeds: Single $75,000 $75,000 Married filing Joint $150,000 $150,000 Married filing separate $75,000 $75,000 Head of Household $75,000 $75,000 If you met the income threshold for 2025 , you must make estimated payments during 2026 unless you are sure you will not meet the threshold for 2026. For more information, see the department's publication, Pub . 012, Arizona Individual Estimated Income Tax Payments. The department will charge you a penalty if you fail to make any required estimated payment . Use Arizona Form 221, Underpayment of Estimated Tax by Individuals , to figure the amount of this penalty. The penalty is equal to the interest that would accrue on the underpayment. The penalty cannot be more than 10% of the underpayment.

What is Arizona Gross Income for the Purpose of Estimated Income Tax Payments? If you are a full -year resident, your Arizona gross income is your federal adjusted gross income. If you are a part -year resident, your Arizona gross income is that part of your federal adjusted gross income that you must report to Arizona. If you are a nonresident, your Arizona gross income is that part of your federal adjusted gross income derived from Arizona sources. How Much Should My Estimated Payments Total? If you have to make estimated payments, your payments, when added to your Arizona withholding, must total either 90% of the tax due for 2026, or 100% of the tax due for 2025. You can use your 2025 tax to figure the amount of payments that you must make during 2026 only if you were required to file and did file a 2025 Arizona income tax return. Worksheet for Com puting Estimated Payments for Individuals Use the worksheet on page 2 of th is form to calculate your required estimated tax payments. Follow the instructions on the worksheet to complete Steps 1 through 5. For nonresident composite return payments, see the department's ruling, ITR 16-2, Composite Individual Income Tax Returns, for amounts to enter on the worksheet. NOTE: Deductions (Line 15) - If you plan to itemize deductions for tax year 2026 enter the estimated total of your itemized deductions on line 15 of the worksheet. If you do not plan to itemize deductions, enter your total allowable 2025 standard deduction on line 15. To determine the allowable standard deduction amount for your filing status, see the instructions for your 2025 Arizona income tax form. Other Exemptions (Line 16) - Enter the allowable 2025 Other Exemption amount. To determine the allowable Other Exemption amount for your filing status, see the instructions for your 2025 Arizona income tax form. Credits (Line 20) - Enter the estimated amount of credits you will be claiming on your 2026 income tax return, including the Dependent Tax Credit . See the 2025 Form 140, Form 140NR, or Form 140PY and related instructions for the types of credits allowed. Do not include any income tax withholding on line 20. When Should I Make My Estimated Payments? For the most part, you must make your payments in four equal installments. NOTE: If the due date falls on a Saturday, Sunday , or legal holiday, you may pay by midnight on the next business day following that day. If you are a fiscal year filer , the payments are due on the 15th day of the fourth, sixth , and ninth months of the current fiscal year and the first month of the next fiscal year. If any of the following applies ( 1 through 3), you do not have to make your payments in four equal installments. 1. File and pay by February 1 ,2027. If you file your 2026 Arizona return by February 1 , 2027and pay in full the amount stated on the return as payable, you do not have to make the fourth estimated tax payment. Fiscal year filers must file and pay by the last day of the month following the close of the fiscal year. 2. Farmer or fisherman. If you report as a farmer or fisherman for federal purposes, you only have to make one installment for a taxable year . The due date for this installment for a 2026 calendar year filer is January 15,2027. The due date for a fiscal year filer is the 15th day of the first month after the end of a fiscal year. There is no requirement to make this payment if you file your 2026 Arizona return on or before March 1, 2027and pay in full the amount stated on the return as payable. Fiscal year filers must file and pay on or before the first day of the third month after the end of the fiscal year. 3. Nonresident alien. If you are an individual who elects to be treated as a nonresident alien on the federal income tax return, you may make three estimated payments. The due dates for these installments are June 15 , 2026, September 15, 2026, and January 15 ,2027. The first installment must equal 50% of your total required payments. Voluntary Payments An individual who does not have to make 2026 Arizona estimated income tax payments may choose to make them . Taxpayers who make such an election may choose one of the following methods to make their payments. Method 1: If you file federal estimated tax, you can file Form 140ES at the same time. The amount that you remit with Form 140ES should be 10%, 15%, or 20% of the amount that you paid on the federal Form 1040-ES. Calendar year filers - estimated payment due dates: Payment 1 April 15, 2026. Payment 2 June 15, 2026 Payment 3 September 15, 2026 Payment 4 January 15,2027.

Method 2: You may file installments using Form 140ES. If you are a calendar year filer making voluntary estimated payments, see the table under When Should I M ake My Estimated Payments? for the due dates of these payments. If you are a fiscal year filer making voluntary estimated payments, the payments are due on the 15th day of the fourth, sixth and ninth months of the current fiscal year, and the first month of the next fiscal year. The sum of the amounts remitted should equal your estimated end-of-tax-year liability. Method 3: You may file an Individual Estimated Income Tax Payment, Form 140ES , with a single, lump -sum payment before January 15,2027. The payment should reflect your estimated end -of-tax-year liability. Completing Lines 1 and 2

# Line 1

Enter the amount of your payment. Round your payment to the nearest whole dollar (no cents). Your payment is the amount you figured using the worksheet for computing estimated payments.

# Line 2

Check the box for the quarter for which this payment is made. Sending Your Payment Individuals may make estimated payments by check, electronic check, money order, or credit card. Partnerships or S corporations making estimated payments on behalf of nonresidents participating in the filing of a composite return must make those payments by check or money order. Check or money order Make your check payable to Arizona Department of Revenue and include your SSN (or the partnership or S corporation's EIN) and tax year on the check. If you are making a payment on behalf of a nonresident composite return, write "Composite 140NR" on the check. Include your check with the completed Form 140ES and mail to: Arizona Department of Revenue PO Box 29085 Phoenix, AZ 85038-9085

The department cannot accept checks or money orders in foreign currency. You must make payment in U.S. dollars. Electronic payment from your checking or savings account NOTE: You may not make an electronic payment from your checking or savings account if the payment will ultimately be coming from a foreign account. In this case, you must pay by check or money order. You can pay your 2026 estimated tax with an electronic payment from your checking or savings account. There is no fee to use this method. To make an electronic payment, go to www.AZTaxes.gov and click on the "Make a Payment" link. The "E -Check" option in the "Payment Method" drop -down box will debit the amount from the checking or savings account that you specify. If you make an electronic payment from your checking or savings account, you will receive a confirmation number. Please keep this confirmation number as proof of payment. NOTE: If you are paying by electronic check, do not use Form 140ES. We will apply your estimated tax payment to your account. You must claim the estimated payment on your original return when you file. Credit card payment You can pay your 2026 estimated tax through a third- party service provider using your Visa, MasterCard, Discover, or American Express credit card. Go to www.AZTaxes.gov, click on the "Make a Payment" link and choose the credit card option. This will take you to a third party vendor site (provider). The provider will charge you a convenience fee based on the amount of your tax payment. If you complete the credit card transaction, you will receive a confirmation number. Please keep this confirmation number as proof of payment. NOTE: If you are paying by credit card, do not use Form 140ES. We will apply your estimated tax payment to your account. You must claim the estimated payment on your original return when you file.

Record of Estimated Income Tax Payments Date Made Amount 1. Amount of 2025 overpayment applied to 2026 estimated tax .00 2. Payment 1 .00 3. Payment 2 .00 4. Payment 3 .00 5. Payment 4 .00 Total: .00

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ARIZONA DEPARTMENT OF REVENUE 1600 W MONROE ST. PHOENIX AZ 85007-2612

QUICK AND EASY ACCESS TO TAX HELP AND FORMS Reasonable accommodations for any person with a disability can be made.

# PERSONAL COMPUTER

Access all the information you need online at www.azdor.gov, including: • Forms and Instructions • Publications • Tax Rulings and Procedures • Other General Tax Information PHONE Phoenix....................................... (602) 255-3381 Toll-free from area codes 520 and 928 ............. (800) 352-4090

# WALK-IN SERVICE

You may get forms and information at our Phoenix and Tucson offices. Visit azdor.gov for taxpayer support services that may be accessed by phone or computer. We have offices at the following locations: Phoenix 1600 West Monroe Street Phoenix, AZ 85007 Tucson 400 West Congress Street Tucson, AZ 85701 Forms Only: Mesa 55 North Center Street Mesa, AZ 85201 Did You Know? When you use tax software all the hard work is done for you! The software: • Calculates Tax • Does the Math • Selects Forms and Schedules • Makes Complex Returns Simple • Checks for Errors Before You File • E-Files the IRS and AZ Returns at the same time • Gives Proof of E-Filing • Free E-File available for those who qualify Before using paper, E-File and select the Direct Deposit option for a faster refund!