2025 Arizona State Tax Deadlines

Arizona Individual Income Tax Filing Deadlines and Extensions for 2025 for Tax Professionals

If you have clients who are residents or have been involved in significant business operations within Arizona, they might be required to file Arizona State Taxes. This guide provides an overview of the most important tax deadlines and extensions for Arizona in 2025 that tax professionals should be aware of when working with clients.

2025 Arizona State Tax Deadlines

If your clients are residents or have been involved in significant business operations within Arizona, they might be required to file Arizona State Taxes. This guide provides an overview of important tax deadlines and extensions for Arizona in 2025.

Arizona Business Tax Deadlines for 2025

C Corporation

Arizona C Corporation Tax Deadlines for 2025
You must file and pay Corporate Income Taxes in Arizona by April 15, 2026.

• File Online with the Arizona Department of Revenue’s electronic filing system
• File by Mail must be postmarked by the due date
• Form 120 – Arizona Corporation Income Tax Return

Extension to File Taxes in Arizona for 2025
The Extension Deadline for Arizona corporate tax returns is October 15, 2026. Arizona automatically grants a six-month extension on filing corporate income tax returns. This means you do not need to file for an extension in Arizona.

This is an extension to FILE, not an extension to PAY – payment is still due April 15, 2026.

Pass-Throughs

Arizona S Corporation & Partnership Tax Deadlines for 2025
You must file in Arizona by March 15, 2026.

• File Online with the Arizona Department of Revenue’s electronic filing system
• File by Mail must be postmarked by the due date
• Forms:
  • 120S – S Corporation Income Tax Return
  • Form 165 – Partnership Income Tax Return

Extension to File S Corporation & Partnership Taxes in Arizona for 2025
The Extension Deadline for Arizona S Corporation and Partnership tax returns is September 15, 2026. Arizona automatically grants a six-month extension on filing pass-through entity tax returns. This means you do not need to file for an extension in Arizona.

This is an extension to FILE, not an extension to PAY – payment is still due March 15, 2026.

Arizona Individual Tax Deadlines for 2025

Estimated Tax Deadline for Arizona 2025
Estimated tax payments are due:

• April 15, 2025
• June 16, 2025
• September 15, 2025
• January 15, 2026

See Form 140ES instructions for the amount to pay with each voucher.

Individual Tax Deadline for Arizona 2025
You must file and pay Individual Income Taxes in Arizona by April 15, 2026.

• File Online with the Arizona Department of Revenue’s electronic filing system
• File by Mail must be postmarked by the due date
• Forms:
  • 140 – Resident Personal Income Tax Return
  • 140NR – Nonresident Personal Income Tax Return

Extension to File Taxes in Arizona for 2025
The Extension Deadline for Arizona individual income tax returns is October 15, 2026.

Arizona automatically grants a six-month extension on filing personal income taxes. This means you do not need to file for an extension in Arizona.

This is an extension to FILE, not an extension to PAY – payment is still due April 15, 2026.

Sources

• Arizona Department of Revenue

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The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.