To file an extension for Arizona state income tax, you have two primary options: apply for a state extension using Arizona Form 204 or use your federal extension (Federal Form 4868). Both methods generally extend the filing deadline to October 15, 2026, for calendar-year taxpayers filing 2025 returns. However, an extension does not extend the time to pay your tax. To avoid the Arizona late-payment penalty, pay at least 90% of the tax due by April 15, 2026. Interest may still apply to any unpaid tax after the original due date.
Option 1: Apply for a State Extension (Arizona Form 204)
- File Arizona Form 204 on or before April 15, 2026.
- Complete the form by providing your name, Social Security Number, spouse's name and Social Security Number (if applicable), and current address.
- Select your filing status as instructed on Form 204.
- Pay at least 90% of your estimated tax liability by April 15, 2026, using Form 204 or by making an electronic payment through AZTaxes.gov.
- When you file your Arizona return, indicate that you obtained an extension by checking the applicable extension box on the return.
Option 2: Use Your Federal Extension (Form 4868)
- If you filed a valid federal extension using Federal Form 4868, Arizona generally recognizes that extension for Arizona individual income tax purposes.
- File your Arizona return by the extended due date.
- You generally do not need to attach a copy of the federal extension to your Arizona return, but you must indicate on the return that an extension was obtained.
- Make any required payment by April 15, 2026, using Form 204 or an electronic payment method.
Additional Notes
- If you are filing under a federal extension and making an electronic payment, you generally do not need to submit Form 204 solely to obtain the extension.
- Arizona recognizes a valid federal extension for the same extension period granted by the Internal Revenue Service.
- Taxpayers who expect to owe Arizona tax should make a timely payment to minimize penalties and interest.
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Disclaimer: Always verify details with the official Federal or State Department of Revenue Forms and Instructions. For complex situations, consult a CPA or tax attorney.