If you have an approved federal extension from the Internal Revenue Service, you do not need to file an extension with Arizona. Instead, when preparing your Arizona Individual Income or Small Business Income Tax return be sure to check box 82F Filing Under Extension located on the upper half of the form.
NOTE: To avoid penalty you must pay 90% of the tax liability by the original due date of April 15 (or that tax year's Tax Day). You can make an extension payment online by using the Make an Individual or Small Business Income Payment option on www.AZTaxes.gov. For Payment Type select 204 or 204-SBI, for proper application of your extension payment.
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