Arizona

General Instructions

The Arizona Department of Revenue requires that you file for an extension of time to file whether you owe Arizona taxes or not. However, if you do not owe any additional taxes the state will accept the federal extension in lieu of an Arizona extension. An Arizona extension of time to file can be obtained by filing Form 204. When Form 204 is filed, Arizona automatically grants a six month extension until October 15, 2008 to file your 2007 tax return.

To avoid penalties and interest, the balance due on an Arizona return must be paid by April 15, 2008. Filing for an extension does not extend the time to pay your taxes. A late payment penalty may still apply if at least 90% of your tax liability is not paid on or before April 15th.

Penalty and Interest Charges on Tax Owed:

Interest is charged from the regular due date of the return until the tax is paid. It will be charged even if you have an extension or you show reasonable cause for not paying the tax on time. Arizona law provides that interest be collected at the same rate prescribed by the Internal Revenue Service.

If You Owe...

If you owe Arizona income taxes you may request an extension for additional time to file and pay your estimated balance due in the following ways:

Pay with check or money order:

1. Prepare Form 204 (click here to download PDF)
2. Enclose a check or money order in the amount of the estimated tax due.
3. Write your Social Security Number and "2007 extension" on the front of your check or money order.
4. Mail to:
   Arizona Department of Revenue
   PO Box 52016
   Phoenix, AZ 85072-2016
5. When you file, be sure to check either the 4 month or 6 month extension box at the top of your Arizona tax return.
6. Do not attach a copy of your Arizona extension to your return.

If You Do Not Owe...

The Arizona Department of Revenue requires that you file for an extension even if you do not owe Arizona taxes or are expecting a refund. However, you do have the option to file either an Arizona extension form or to use your federal extension. You may request an extension for a refund or zero balance due Arizona return in the following ways:

To file an Arizona extension form:

1. Prepare Form 204 ( click here to download PDF )
2. Mail to:
   Arizona Department of Revenue
   PO Box 52138
   Phoenix AZ 85072-2138
3. When you file, be sure to check either the 4 month or 6 month extension box at the top of your Arizona tax return.
4. Do not attach a copy of your Arizona extension to your return.

To use your federal filing extension:

1. File for a federal extension ( IRS Form 4868 or 2688)
2. You do not need to mail a copy of the federal extension to the Arizona Department of Revenue, the Arizona extension is automatic.
3. When you file, be sure to check either the 4 month or 6 month extension box at the top of your Arizona tax return
4. Do not attach a copy of your federal extension to your return.

Download Extension Form(s)

Arizona

Extension for tax year 2007

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