Arizona Individual Estimated Tax Payment Booklet

Individual Estimated Tax Payment Booklet
Arizona Booklet 140ES
2 25

Arizona Booklet

140ES

Individual Estimated
Tax Payment

This booklet contains:
†
FORM 140ES
†
WORKSHEET

(

THIS PAGE INTENTIONALLY LEFT BLANK

Arizona Form
140ES

2025 Individual Estimated Income Tax Payment
For information or help, call one of the numbers listed:
Phoenix
From area codes 520 and 928, toll-free

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

Tax forms, instructions, and other tax information
If you need tax forms, instructio
instructions,
ons, and other tax
x in
information,
nfo
go to the department’s website at www.azdor.gov
ov.
ov
Income Tax Procedures and Rulings
These instructions may refer to the department
department’ss 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
drop-down
down menu and then
click on Procedures or Rulings from the drop
drop-down
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
department’ss publications, go to our
website select the About tab on the home page and select Legal
Research from the drop
drop-down
down menu and
a
then click on
Publications from the drop-down menu.

Who Should Use Form 140ES
All of the following taxpayers should use Arizona Form 140ES:
x aan
n individua
individual mailing a voluntary or mandatory estimated
payment,
p
y
,
x a partnership mailing a voluntary estimated payment on
behalf
b
ehalf of its nonresident individual par
partners participating in
the filing
th
g of a composite
p
return,, and
x aann S corporation mailing a voluntary estimated payment on
behalf
b
ehalf of its nonresident individual sha
shareholders participating
in the filing of a composite return.
NOTE
NOTE:
E:: If you ar
E
aree mak
m
making
king an estimated payment using
www.AZTaxes.gov,
www.AZ
AZTaxes.gov,
Taxes gov doo no
not
ot m
ot
mail this form to tthe department. We
will apply the payment to your account.

General Information
x E
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 the
they will be shown on your joint Arizona
income tax return.
x If
I you have a fo
foreign
oreign address
addressss,
s, enter
e
the information in the
following order: city, province or state, and country.. Fo
Follow
ollow
the country
country’ss practice for enteri
entering the postal code. Do not
aabbreviate the country name.
x C
Check the appropriate filing status on line 95 tthat you will
use when filing Form 140, 140NR or 140PY
u
x E
Enter your daytime phon
phone number (including area code) in
the space for Box 94.

x F
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
n
num
er
(EIN) in the area designated for an individual’s
individual s SSN. Al
Also,
lsoo,
o
check the box on the form to indicate the payment is made on
behalf of a nnonresident composite return (Arizona
Form 140NR).
)
x Complete
p
Form 140ES usingg black ink.
x O
Once you make an estimated payment, you must file a tax
rreturn for that year in order to claim the estimated payment.
x Y
You must round each estimated payment to whole dollars (no
c
cents).
x C
Check only
y on
one
nee b
n
box
ox for the quarter for which this payment is
made.
m
ade Do not select more than one quarter.
quarter You must submit
a separate
p
form for each qquarter for which a ppayment
y
is made.
x F
For tax year 2025
2025 estimated tax payments, the tax rate for
estimating your tax liability is 2.5%. See the form
form’ss page 2,
Worksheet for Computing Estimated Tax Payments for
Individuals to help estimate this year
year'ss tax liability. Figure
this tax on your total annual income.

Required Payments
Arizona requires certain individuals to make estimated income
tax payments.
You must make A
Arizona estimated income tax payments
during 2025 if:
Your filing
status is:

AND
Your Arizona gross
income for 2024
was greater than:
$75,000

AND
Your Arizona
gross income for
2025 exceeds:
$75,000

Single
Married filing
$150,000
$150,000
Joint
Married filing
f
$75,000
$75,000
single
Head of
$75,000
$75,000
Household
If you met the income threshold for 2024, you must make
estimated payments during 202
2025
5 unless you are sure you will
not meet the threshold for 202
2025
2025.
5. For more information,
information see the
department’ss publication
department
publication, Pub.
Pub 0012, 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
Estimate Tax by Individuals, to figure the
amount of this penalty.
The penalty is equal to the interest that would accrue on the
underpayment.
underpaymen
nt. T
The penalty cannot be more than 10% of the
underpayment.
nt
nt.

Arizona Form 140ES
S
What is Arizona Gross Income forr the Purpose of
Estimated Income Tax Payments?
?

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
cu
fiscal
year and the first month of the next fiscal year.

If you are a fu
full-year
ull year resident
residen
ntt, your
n
y
Arizona
A
gross income is
your federal adjusted
y
j
ggross income.
If you are a pa
part-year
art year resident
residen
nt,
nt
n
t, yyour Arizona gross income is
that part of yo
your fede
federal adjusted gross income that you must
report
p to Arizona.
If you are a no
nonresident
onresiden
nt,, your
nt
y
Arizona gross income is that part
of your federal
fed
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
Payment 3
Payment 4

If you have to make estimated payments, your payments, when
added to your Arizona withholding, must total either 990% of the
tax due for 2025, or 100% of the tax due for 2024.

1.. File
Fiile and pay by February 1, 2026
2026.
6.. If
6
I you file your 2025
Arizona return by February 1, 2026 and pay in full the
amount stated
stat on the
t return as payable, you do not have to
make thee fourth
th estimated tax payment.

You can use your 2024 tax to figure the amount of payments
that you must make during 2025 only if you were re
required to
file and did file a 2024 Arizona income tax return.

Worksheet
for
Computing
Comput
Payments for Individuals

Fiscal year filers must file and pay by the last day of the
month following
g the close of the fiscal yyear.
2. Fa
Farmer
armer or fisherman.
fisherman
n. If
n.
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 instal
installment for a
2025 calendar year filer is January 15, 2026.

Estimated

Use the worksheet on page 2 of this form to calculate your
required estimated tax payments. Follow the iinstructions on the
worksheet to complete Steps 1 through 5.

The due date for a fiscal year filer is the 15th day of the first
month after the end of a fiscal yyear.
There is no requirement to make this payment if you file
your 2025 Arizona return on or before March 1, 2026 aand
payy in full the amount stated on the return as ppayable.
p
y
Fiscal year filers must file and pay on or before the ffirst day
of the third month after the end of the fiscal yyear.
3. N
Nonresident
onresident alien.
alien
n. If
n.
I you are an individual who elects to be
treated as a nonresident alien on the federal income
inco
tax
return, you
y mayy make three estimated ppayments.
y
The due dates for these installments are June 16, 2025,
September 15, 2025, and January 15, 2026. The first
installment must equal 50% of your total required payments.

For nonresident composite return payments, see the
department’ss ruling, ITR 16
department
16-2,
2, Composite Individual Income
Tax Returns, for amounts to enter on the worksheet.
NOTE
NOTE:
E:: De
E
Deductions
D
eductions (Line 15
15)
55)) - If you plan to itemize
deductions for tax year 2025 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 2024
standard deduction on line 15. To determine the allowable
standard deduction amount for your filing status, ssee the
instructions for your 2024 Arizona income tax form.
Other Exemptions (Line 16)
16
6) - Enter the allowable 2024 Other
E
Exemption
amount. To determine the allowable Other
E
Exemption
amount for your filing status, see the instructions for
your 2024 Arizona income tax form.

Voluntary Payments

Credits (Line 20)
0)) – Enter the estimated amountt of credits you
will be claiming on your 20255 income tax return,
return
n, in
including
ncluding the
Dependent Tax Credi
Credit.
it.
iit
tt.
See the 2024 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.

When Should
Shou
hou
ul
Payments?
?

I

Make

My

April 15, 2025.
June 15,, 2025
Because June 15, 2025 falls on a weekend, you
have until June 16, 2024 to make payment 2.
September 15, 2025
January 15, 2026.

An individual who does not have to make 2025 Arizona
estimated income tax payments may choose to make them.
Taxpayers who make such an election may ch
choose one of the
following methods to make their payments.
Method 1
1:: Iff you file federal
federa estimated tax, you can file Form
140ES at the same time.

Estimated

The amount that you remit with Form 140ES should be 10%,
15%, or 20% of the
th amount that you paid on the federal
Form 1040-ES.

For the most part,
par you must make your payments in four equal
installments.
NOTE
NOTE:
E:: If
E
I the due date falls on a Saturday, Sunday
Sunday,
y, or legal
holiday, you may pay by midnight on the next business day
following that day.
2

Arizona Form 140ES
S
Method 2: You may
y file installments using
g Form 140ES.
If you are a calendar year filer making voluntary estimated
payments, see the table under When Should I Make
payments
Make M
My
Estimated Payments? for the due dates of these payments.

You can pay your 2025 estimated tax with an electronic
payment from your checking or savings account. There is no
fee to use this met
method.
thod
hodd
d. To make an electronic payment, go to
www.AZTaxes.gov
ov
v and click on the “Make a Payment” link.

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
cur
fiscal year, and the first
month of the next fiscal year.

The “E-Check”
E Check option in the “Payment
Payment Method
Method” drop
drop-down
down
box will debit the
he aamount from the checking or savings account
that you specify
specify.
y. If
If you make an electronic payment from you
yourr
checking
checkin
ng or
o savings account, you will receive a confirmation
confirm
matio
mation
number.
number
r. Pl
Please
leas keep this confirmation number as proof
of of
payment.

The sum of the amounts rem
remitted should equal your estimated
end-of-tax-year liability.

NOTE
NOTE:
E:: If you are paying by electronic check,, do
E
o nott us
use
se
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:: Y
You
ou may file an Individual Estimated Income Tax
Payment, Form 140ES, with a single, lump-sum payment
before January 15, 2026.
The payme
payment
aymeen should reflect your estimated end-of-tax-year
liability.
y
y.

Credit card payment
nt
You can pay your 2025 estimated tax through a third-party
third party
service provider using your Visa, MasterCard, Discover,
ver,, or
American Express credit card. Go to www.AZTaxes.gov,
www.AZTaxes.gov
v, cl
click
l
lick
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).
cents) Your payment is the amount
you figured using the worksheet for computing estimated
p y
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 cred
credit
dit card
transaction, you will receive a confirmation number.. Pl
Please
le
keep this confirmation number as proof of payment.

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

NOTE
NOTE:
E:: If you are paying by credit card, do
E
o nott us
use
se
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.

Sending Your Payment
Individuals may make estimated payments
payme by check, electronic
check, money order, or credit card.
Partnerships or S corporations making estimated payments on
behalf
behal
lf of nonr
nonresidents
residents participating in the filing of a compo
composite
osite
returnn must
st make those payments by check or money order.
er
er.

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 partn
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
c ude your
you check
c ec w
with thee co
completed
p e ed Form
o 140ES and mail to:
Arizona Departme
Department of Revenue
PO Box 29085
Phoenix,, AZ 85038-9085
85
The department cannot accept checks or money orders in
foreign currency. You must make payment in U.S. dollars.

1. Amount of 2024
overpayment applied
to 2025 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, 2025, 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

2025

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
1

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

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

2

$

81 PM

80 RCVD

00

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, 2025.
2nd Quarter – April to June | Due date is June 15, 2025.
Because June 15, 2025 falls on a weekend, you have until June 16, 2025 to make this payment.
3rd Quarter – July to September | Due date is September 15, 2025.
4th Quarter – October to December

|

Due date is January 15, 2026.

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:
9

Complete and submit this form in its entirety. Do not cut this page in half.

9

Make your check or money order payable to Arizona Department of Revenue.

9

Write your SSN, “Tax Year 2025” and “140ES” on your payment.

9

If payment is made on behalf of a Nonresident Composite return, write “Composite 140NR”,
“Tax Year 2025” and the entity’s EIN on your payment.

9

Include your payment with this form.

9 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
9 Click on “Make a Payment” and select “140ES” as the Payment Type.
9 Do not mail this form. We will apply this payment to your account.
ADOR 10575 (24)

AZ Form 140ES (2024)

Page 1 of 2

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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

00

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
business income from Schedules B, C, D, E, F and 4797 related to small business income... 7

00

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............................................................................................................... 10

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

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 2024 standard
GHGXFංLRQ including the allowable increase for the charitable contributions ........................... 15

00

16 Other Exemptions: Enter your allowable 2024 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 2025

00
00

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
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
24 If you entered an amount on line 23, enter the smaller of line 22 or line 23.

00

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, 2025, enter 1/4 of line 26 (minus any 2024 overpayment
that you are applying to this installment) here and on your 140ES................................................................................... 27
ADOR 10575 (24)

AZ Form 140ES (2024)

00

00

00
00
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Page 2 of 2

ARIZONA DEPARTMENT OF REVENUE
1600 W MONROE ST.
PHOENIX AZ 85007-2612

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including:
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PHONE
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