Arizona Individual Estimated Tax Payment Booklet

Individual Estimated Tax Payment Booklet
Arizona Booklet 140ES
2 24

Arizona Booklet

140ES

Individual Estimated
Tax Payment

This booklet contains:
		
Form 140ES
		
Worksheet



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Arizona Form
140ES

2024 Individual Estimated Income Tax Payment

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.

• For partnership or S Corporation 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 2024 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.

Who Should Use Form 140ES

Required Payments

All of the following taxpayers should use Arizona Form 140ES:

Arizona requires certain individuals to make estimated income
tax payments.

For information or help, call one of the numbers listed:
Phoenix
From area codes 520 and 928, toll-free

(602) 255-3381
(800) 352-4090

Tax forms, instructions, and other tax information
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

• 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.

You must make Arizona estimated income tax payments
during 2024 if:
Your filing
status is:

AND
Your Arizona gross
income for 2023
was greater than:
$75,000

AND
Your Arizona
gross income for
2024 exceeds:
$75,000

Single
Married filing
$150,000
$150,000
Joint
Married filing
$75,000
$75,000
single
Head of
$75,000
$75,000
Household
If you met the income threshold for 2023, you must make
estimated payments during 2024 unless you are sure you will
not meet the threshold for 2024. 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.

Arizona Form 140ES
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.

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 any of the following applies (1 through 3), you do not have
to make your payments in four equal installments.
Calendar year filers - estimated payment due dates:
Payment 1

Payment 2

If you have to make estimated payments, your payments,
when added to your Arizona withholding, must total either
90% of the tax due for 2024, or 100% of the tax due for 2023.
Payment 3
Payment 4

You can use your 2023 tax to figure the amount of payments
that you must make during 2024 only if you were required to
file and did file a 2023 Arizona income tax return.

Worksheet for
Computing
Payments for Individuals

April 15, 2024.
June 15, 2024
Because June 15, 2024 falls on a weekend, you
have until June 17, 2024 to make payment 2.
September 15, 2024
Because September 15, 2024 falls on a weekend,
you have until September 16, 2024 to make
payment 3.
January 15, 2025.

1. File and pay by February 1, 2025. If you file your 2024
Arizona return by February 1, 2025 and pay in full the
amount stated on the return as payable, you do not have to
make the fourth estimated tax payment.

Estimated

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 2024 calendar year filer is January 15,
2025.

Use the worksheet on page 2 of this 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.

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 2024 Arizona return on or before March 1, 2025 and
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 17, 2024,
September 16, 2024, and January 15, 2025. The first
installment must equal 50% of your total required
payments.

NOTE: Deductions (Line 15) - If you plan to itemize
deductions for tax year 2024 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 2023
standard deduction on line 15. To determine the allowable
standard deduction amount for your filing status, see the
instructions for your 2023 Arizona income tax form.
Other Exemptions (Line 16) - Enter the allowable 2023 Other
Exemption amount. To determine the allowable Other
Exemption amount for your filing status, see the instructions
for your 2023 Arizona income tax form.
Credits (Line 20) – Enter the estimated amount of credits you
will be claiming on your 2024 income tax return, including
the Dependent Tax Credit. See the 2023 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.

Voluntary Payments

Estimated

An individual who does not have to make 2024 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.

For the most part, you must make your payments in four equal
installments.

Method 1: If you file federal estimated tax, you can file
Form 140ES at the same time.

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.

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.

When Should
Payments?

I

Make

My

2

Arizona Form 140ES
You can pay your 2024 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.

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 Make My
Estimated Payments? for the due dates of these payments.

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.

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.

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.

Method 3: You may file an Individual Estimated Income Tax
Payment, Form 140ES, with a single, lump-sum payment
before January 15, 2025.
The payment should reflect your estimated end-of-tax-year
liability.

Credit card payment
You can pay your 2024 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.

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

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.

Check the box for the quarter for which this payment is made.

Sending Your 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.

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.

Record of Estimated Income Tax Payments
Date Made

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.

1. Amount of 2023
overpayment applied
to 2024 estimated tax

.00

2. Payment 1

.00

3. Payment 2

.00

4. Payment 3

.00

5. Payment 4

.00

Total:

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.
3

Amount

.00

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DO NOT STAPLE ANY ITEMS TO THE FORM.

Arizona Form

FOR CALENDAR YEAR

Individual Estimated Income Tax Payment

140ES

This estimated payment is for tax year ending December 31, 2024, or for tax year ending:
Your First Name and Middle Initial

Last Name

Spouse’s First Name and Middle Initial (if filing joint)

Last Name

1
Apt. No.

2
City, Town or Post Office

State

M M D D 2 0 Y Y

Enter
your
SSN(s).

1

Current Home Address - number and street, rural route

2024

Your Social Security Number
Spouse’s Social Security No.

95. Filing Status. Must be the same as Form 140, 140NR or 140PY
95a
Married filing joint return
95c
Head of Household
95b
Married filing separate return 95d
Single

REVENUE USE ONLY. DO NOT MARK IN THIS AREA.

ZIP Code

88

3
94 Your Daytime Phone (with area code): _________________________________

 Check if this payment is on behalf of a Nonresident Composite return - 140NR
STOP

	 DO NOT USE THIS FORM TO MAKE DELINQUENT INCOME TAX PAYMENTS.
	 Use this form only for mailing estimated payments.

1	 Payment: You must round your estimated payment to a whole dollar (no cents).
Enter the amount of payment enclosed............................	 $

81 PM

80 RCVD

00

2	 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.
	

Payment for calendar year filers are due as follows:





	

1st Quarter – January to March | Due date is April 15, 2024.
2nd Quarter – April to June | Due date is June 15, 2024.
Because June 15, 2024 falls on a weekend, you have until June 17, 2024 to make this payment.
3rd Quarter – July to September | Due date is September 15, 2024.
Because September 15, 2024 falls on a weekend, you have until September 16, 2024 to make this payment.
4th Quarter – October to December

|

Due date is January 15, 2025.

Payment for fiscal year filers are due as follows:






1st Quarter – 15th day of the fourth month of the current fiscal year.
2nd Quarter – 15th day of the sixth month of the current fiscal year.
3rd Quarter – 15th day of the ninth month of the current fiscal year.
4th Quarter – 15th day of the first month of the next fiscal year.

If any of the due dates fall on a Saturday, Sunday, or legal holiday, you may make
the required payment for that quarter by midnight on the next business day following that day.

If you are mailing this payment:
To ensure proper application of this payment, be sure that you:
	
	
	
	
	
	

	 Complete and submit this form in its entirety. Do not cut this page in half.
	 Make your check or money order payable to Arizona Department of Revenue.
	 Write your SSN, “Tax Year 2024” and “140ES” on your payment.
	 If payment is made on behalf of a Nonresident Composite return, write “Composite 140NR”,
“Tax Year 2024” and the entity’s EIN on your payment.
	 Include your payment with this form.
	 Mail to Arizona Department of Revenue, PO Box 29085, Phoenix, AZ 85038-9085.

Be sure to review your estimated income and adjust your payments as necessary during the year.

If you are making an electronic payment
You can make this estimated payment by eCheck or credit card!
American Express  Visa  Discover Card  MasterCard
www.AZTaxes.gov
	 Click on “Make a Payment” and select “140ES” as the Payment Type.
	 Do not mail this form. We will apply this payment to your account.

ADOR 10575 (23) 	

AZ Form 140ES (2023)

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Worksheet for Computing Estimated Payments for Individuals
For use with Arizona Form 140ES

Step 1

Estimated Arizona Taxable Income

	1 Use the estimated tax worksheet attached to IRS Form 1040ES and enter here the amount
shown as income on your federal worksheet..................................................................................................................... 	 1

Step 2

Additions

Below are common items of income that are not taxable under the Internal Revenue Code but are taxable under Arizona Revised Statutes.
Estimate amounts and enter in the spaces provided:
	2 Non-Arizona municipal interest................................................................................................ 	 2
00
	3 Ordinary income portion of lump-sum distributions (excluded on your
federal return)........................................................................................................................... 	 3
00
	4 Other additions to income........................................................................................................ 	 4
00
	5 Total additions to income: Add lines 2 through 4............................................................................................................... 	 5
	6 Add line 1 and line 5........................................................................................................................................................... 	 6

Step 3

00
00

Subtractions (See instructions for the amount to enter on line 7)

Below are common items (8 through12) not subject to tax in Arizona but taxable under the Internal Revenue Code.
Estimate amounts and enter in the spaces provided:
7 If you elect to report small business income on Form 140-SBI, enter the amount of small
00
business income from Schedules B, C, D, E, F and 4797 related to small business income... 7
	8 Amounts received as annuities from certain federal, Arizona state, or local government
retirement and disability funds (up to $2,500) that are subject to federal tax........................... 8
00
	9 Interest income on obligations of the United States (e.g. U.S. savings bonds,
treasury bills, etc.).................................................................................................................... 	 9
00
	10 Benefits, annuities, and pensions for retired/retainer pay of the uniformed services that are
subject to federal tax............................................................................................................... 1
	0
00
	11 U.S. Social Security benefits or Railroad Retirement Act benefits
included as income on federal return....................................................................................... 	11
00
	12 Other exempt income............................................................................................................... 	12
00
	13 Total subtractions: Add lines 7 through 12......................................................................................................................... 	13
	14 Subtract line 13 from line 6................................................................................................................................................. 	14

Step 4

00

00
00

Deductions and Exemptions

	15 If you plan to itemize deductions, enter the estimated total of your deductions.
If you do not plan to itemize deductions, see the instructions for the allowable 2023 standard
deduction including the allowable increase for the charitable contributions ............................ 	15
00
	16 Other Exemptions: Enter your allowable 2023 exemption amounts........................................ 	16
00
	17 Total deductions and exemptions: Add line 15 and line 16................................................................................................ 	17
	18 Subtract line 17 from line 14............................................................................................................................................... 	18

Step 5

00
00

Estimated Arizona Income Tax

	19 Multiply line 18 by 2.5% (.025) to calculate your Arizona estimated tax liability.
Enter your estimated tax liability here................................................................................................................................ 19
	20 Credits. (see instructions): Do not include income tax withholding on this line................................................................ 	20
	21 Subtract line 20 from line 19. Enter the difference. If line 20 is more than line 19, enter “0”.
•	 If line 21 is “0”, STOP. Based on amounts entered on lines 1 through 20, you do not need to make 2024
	 estimated payments.
•	 If there is an amount on line 21, complete lines 22 through 26 to calculate your required estimated tax
	 payment(s)...................................................................................................................................................................... 	21
	22 Enter 90% (.90) of line 21......................................................................................................... 	22
00
	23 Enter the preceding year’s Arizona tax liability if you were required to file
and did file a return for the preceding year, otherwise skip this line......................................... 	23
00
	24 If you entered an amount on line 23, enter the smaller of line 22 or line 23.
Otherwise, enter the amount from line 22.......................................................................................................................... 	24
	25 Total Arizona income tax expected to be withheld (include all employment and pensions)............................................... 	25
	26 Subtract line 25 from line 24, and base estimated payments on this amount.................................................................... 	26
	27 If the first payment you are required to make is due April 15, 2024, enter 1/4 of line 26 (minus any 2023 overpayment
that you are applying to this installment) here and on your 140ES................................................................................... 27
ADOR 10575 (23)	AZ Form 140ES (2023)

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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

PERSONAL COMPUTER
Access all the information you
need online at www.azdor.gov,
including:

PHONE
Phoenix....................................... 	 (602) 255-3381

•	Forms and Instructions
•	Publications

Toll-free from
area codes 520 and 928.............. 	 (800) 352-4090

•	Tax Rulings and Procedures
•	Other General Tax Information

WALK-IN SERVICE

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!

Reasonable accommodations for any
person with a disability can be made.

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