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Arizona business tax extension

Arizona honors the federal extension for Form 120, and has its own extension form for a business without one. The federal extension is Form 7004, due for calendar-year corporations and for partnerships and S corporations. In general, an extension gives you more time to file, not more time to pay.

Last updated · From Arizona's own forms, instructions and laws, cited below

Does Arizona accept the federal extension?

A federal extension (Form 7004) also extends the Arizona return. Without a federal extension, file Arizona Form 120/165EXT, Application for Automatic Extension of Time to File Corporation, Partnership, and Exempt Organization Returns.

Arizona's rules for each business return, as its own instructions and laws state them:

Corporations

Return
Form 120, Arizona Corporation Income Tax Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
A federal extension (Form 7004) also extends the Arizona return. Without a federal extension, file Arizona Form 120/165EXT, Application for Automatic Extension of Time to File Corporation, Partnership, and Exempt Organization Returns. A valid federal extension covers the full seven months. Don't attach the extension to the return; check box 82F.
Extension length
7 months
Extended due date
The 15th day of the 11th month after the tax year ends (November 15 for a calendar year)
Payment
At least 90% of the tax, including the $50 minimum, must be paid by the original due date to avoid the extension underpayment penalty. To pay with the extension: electronic funds transfer through AZTaxes.gov (required if the tax is $500 or more), or a check or money order with Form 120/165EXT.

S corporations

Return
Form 120S, Arizona S Corporation Income Tax Return
Due date
The 15th day of the 3rd month after the tax year ends (March 15 for a calendar year)
Extension
A federal extension (Form 7004) also extends the Arizona return. Without a federal extension, file Arizona Form 120/165EXT, Application for Automatic Extension of Time to File Corporation, Partnership, and Exempt Organization Returns. Don't attach the extension to the return; check box 82F.
Extension length
6 months
Extended due date
The 15th day of the 9th month after the tax year ends (September 15 for a calendar year)
Payment
Any entity-level tax is due by the original due date: at least 90%, including the $50 minimum, to avoid the extension underpayment penalty. To pay with the extension: electronic funds transfer (required if the tax is $500 or more), or a check or money order with Form 120/165EXT.

Partnerships

Return
Form 165, Arizona Partnership Income Tax Return
Due date
The 15th day of the 3rd month after the tax year ends (March 15 for a calendar year)
Extension
A federal extension (Form 7004) also extends the Arizona return. Without a federal extension, file Arizona Form 120/165EXT, Application for Automatic Extension of Time to File Corporation, Partnership, and Exempt Organization Returns. Don't attach the extension to the return; check box 82E.
Extension length
6 months
Extended due date
The 15th day of the 9th month after the tax year ends (September 15 for a calendar year)
Payment
A partnership that elects to pay tax at the entity level must pay 90% by the original due date to avoid the extension underpayment penalty, by electronic funds transfer if the tax is $500 or more.

Estates and trusts

Return
Form 141AZ, Arizona Fiduciary Income Tax Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
A federal extension (Form 7004) also extends the Arizona return. Without a federal extension, file Arizona Form 141AZ EXT, Application for Filing Extension For Fiduciary Returns Only. File Form 141AZ EXT by the original due date, or rely on a federal extension. Check box 82E on the return; don't attach the extension.
Extension length
5½ months
Extended due date
The federal extended due date of Form 1041 Calendar-year 2026 returns:
Payment
At least 90% of the tax must be paid by the original due date to avoid the extension underpayment penalty. To pay with the extension: Form 141AZ EXT.

When a due date in Arizona falls on a weekend or legal holiday, it moves to the next business day. Arizona's holidays can differ from the federal ones, so a rule not tied to a federal date is given without a computed date.

When is the federal business extension due?

Corporations, S corporations, partnerships, multi-member LLCs, estates and trusts extend their federal return with Form 7004, filed by the return's original due date. The extension is automatic: no reason is needed and the IRS doesn't approve it. We e-file it for a flat $9.95. These are the 2027 dates for calendar-year 2026 returns:

Federal extension deadlines for calendar-year 2026 returns
ReturnFile the extension byExtended to
Form 1065 Partnerships & multi-member LLCs, Form 70046 months
Form 1120-S S corporations (and LLCs taxed as S corps), Form 70046 months
Form 1120 C corporations (and LLCs taxed as C corps), Form 70046 months
Form 1041 Estates & trusts, Form 70045½ months
Form 990, 990-EZ, 990-PF Tax-exempt organizations & private foundations, Form 8868May 15, 2027 is a Saturday6 months

Federal dates follow the IRS rule: a deadline on a weekend or legal holiday moves to the next business day. A fiscal-year business counts from its own year-end; see the fiscal-year deadline guide.

Tax-exempt organizations extend the 990 series with Form 8868, not Form 7004. Each return needs its own extension, so extending a business return does not extend its owners' personal returns.

Does an extension give more time to pay?

No. A federal extension moves the filing deadline only: tax owed is due by the original due date, and the IRS charges interest and the late-payment penalty on anything paid after it. Arizona's instructions say the same for its returns: a Arizona extension doesn't move the payment deadline. More in does an extension give you more time to pay?

Where are Arizona's forms and instructions?

On the Arizona Department of Revenue website, which has the current forms, instructions and online services. The rules on this page are summarized from the sources below. We e-file the federal extension; the Arizona return and any Arizona extension request go to the state.

Arizona extension FAQ

Does Arizona accept the federal business tax extension?

A federal extension (Form 7004) also extends the Arizona return. Without a federal extension, file Arizona Form 120/165EXT, Application for Automatic Extension of Time to File Corporation, Partnership, and Exempt Organization Returns. The extension is 7 months. A valid federal extension covers the full seven months. Don't attach the extension to the return; check box 82F.

When is the Arizona Form 120 due?

The 15th day of the 4th month after the tax year ends (April 15 for a calendar year).

Does a Arizona extension give more time to pay?

No. At least 90% of the tax, including the $50 minimum, must be paid by the original due date to avoid the extension underpayment penalty. To pay with the extension: electronic funds transfer through AZTaxes.gov (required if the tax is $500 or more), or a check or money order with Form 120/165EXT.

Does a Arizona business still need a federal extension?

Yes, to get more time for its federal return: Form 7004, filed by April 15, 2027 for a calendar-year corporation or March 15, 2027 for a partnership or S corporation. Arizona honors that federal extension for the state return too.

Sources

Filing a federal business extension this season?

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