204 — Application for Filing Extension for Individuals (2025 instructions)

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Arizona Form 2025 Filing Extension For Individuals 204

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.

Leave the paper behind and e -file your Arizona extension request. Visit www.azdor.gov for e-file requirements. Purpose of Form 204 Use Arizona Form 204 to apply for an extension of time to file Arizona Forms 140, 140A, 140EZ, 140ET, 140PTC, 140PY, or 140NR. Individuals use this form to apply for an automatic 6month extension. NOTE: If you elected to report your small business income on Form 140-SBI, Form 140NR-SBI or Form 140PY-SBI, filing Form 204 will also provide an automatic 6-month extension to file your small business income tax return. You cannot make an extension payment for your small business income tax return using Form 204. You must complete and file Form 204 -SBI to make an extension payment for your small business income tax return. For more information see Form 204-SBI and instructions. Also, use Form 204 to remit an extension payment whether you are requesting an Arizona extension or using a valid federal extension. However, if you are filing under a federal extension, but making an electronic extension payment or making an extension payment using a credit card, you do not need to mail in Form 204. Arizona will accept your federal extension for the period covered by the federal extension. Completing Form 204 • Enter your name and SSN on the first line 1. • If filing a joint return with your spouse, enter your spouse's name and SSN on the second line 1. • Enter your current address on lines 2 and 3. • Box 95: Select the filing status that you will use on Form 140, 140A, 140EZ, 140PTC, 140ET, 140NR or 140PY. • Box 94: enter your daytime phone (with area code). • Check which form this filing extension request is filed for. • Complete the rest of form following the directions on the form. If you are using Form 204 to request a filing extension for an Arizona Form 140NR composite return , enter the partnership or S Corporation's employer identification number (EIN) in the area designated for an individual's Social Security Number (SSN). Foreign Address 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. When to File Form 204 All extension requests must be postmarked on or before the original due date of the return, unless the original due date falls on a weekend or legal holiday. In that case, your request must be postmarked on or before the business day following the weekend or legal holiday. Calendar year filers have until April 15, 2026 to file the request for an extension . This will allow you to file your return by October 15, 2026. Complete Form 204 to request an automatic 6-month extension. Write 2025 Extension Request on the front of your envelope. If you are including a payment with this request, mail the Arizona Department of Revenue PO Box 29085 Phoenix, AZ 85038-9085 If you are not including a payment with your request, mail the Arizona Department of Revenue PO Box 52138 Phoenix, AZ 85072-2138 The department will not return a copy of the Form 204 to you. Be sure to keep a copy of the completed Form 204. An extension does not extend the time to pay your income tax. You must still pay your tax liability by April 15, 2026 or by the original due date of your return. If you do not pay at least 90 % (.90) of the income tax liability disclosed by your return by the return's original due date, you will be subject to the extension underpayment penalty. We charge interest from the original due date to the date of payment. Extension Underpayment Penalty: We impose this penalty if you do not pay at least 90% (.90) of the income tax liability shown on your return filed under an extension by the return's

original due date. The extension underpayment penalty is ½ of 1% (.005) of the income tax not paid for each 30-day period or fraction of a 30 -day period. We impose this penalty from the original due date of the return until you pay the tax. The extension underpayment penalty cannot exceed 25% (.25) of the unpaid income tax. If we charge you the extension underpayment penalty, we will not charge you the late payment penalty under Arizona Revised Statutes § 42-1125(D). Nonresident Aliens The due date for your Arizona return is not the same as the due date for your federal return. Your Arizona return is due by April 15, 2026 even though your federal return is due on June 15, 2026. If you want to file your 2025 Arizona return after April 15, 2026 you must ask for a filing extension. Arizona will allow up to a 6 -month extension. This will allow you to file your return by October 15, 2026. If you have a federal 6 -month extension, you can file your Arizona return under that extension. If you file using your federal extension, Arizona will also allow you an extra 6 months. Because we will allow only 6 months, the due date for your Arizona return is not the same as the due date for your federal return. In this case, your Arizona return will be due by October 15, 2026 even though your federal return will not be due until December 15, 2026. If you file your 2025 Arizona calendar year return after October 15, 2026 your return will be late. Making Your Payment Individuals may make extension payments by check, electronic check, money order, or credit card. Partnerships or S corporations making an extension payment on behalf of nonresidents participating in the filing of a n Arizona Form 140NR composite return must make that payment by check or money order. Check or Money Order If paying by check or money order, make your check or money order payable to Arizona Department of Revenue. Write your SSN (or EIN) and 2025 Extension Request on the front of your check or money order. Include your check or money order with Form 204. Electronic Payment From Your Checking or Savings Account You can make an electronic payment from your checking or savings account to pay your balance due for 2025. 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. Be sure to enter the correct routing number and account number for your checking or savings account. You will be charged a $50 NSF (non-sufficient funds) fee if you provide an incorrect routing number or an incorrect account number. Check with your financial institution to get the correct routing and account numbers. 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: 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. Credit Card Payment You can pay with your Visa, MasterCard, Discover, or American Express credit card. Go to www.AZTaxes.gov and 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. The provider will tell you what the fee is during the transaction; you will have the option to continue or cancel the transaction. If you complete the credit card transaction, you will receive a confirmation number. Please keep this confirmation number as proof of payment. Instructions Before Mailing Make sure that you have completed all of the information requested on the front of the form. To avoid an extension underpayment penalty, make sure you pay at least 90% (.90) of your Arizona tax liability.