Arizona Form 204 - Application for Filing Extension

Use Form 204 to request an automatic six-month extension to file your Arizona individual income tax return (Forms 140, 140A, 140EZ, 140ET, 140PTC, 140PY, or 140NR).

Individuals use this form to apply for an automatic 6-month extension.

Important Points:

• Extension to File, Not to Pay: An extension of time to file does not extend the time to pay your income tax. You must still pay your tax liability by the original due date (typically April 15th) to avoid penalties and interest.
• Federal Extension: Arizona will automatically grant you the same extension period as your valid federal extension (IRS Form 4868). If you have a valid federal extension, you generally do not need to file Arizona Form 204 unless you are making an Arizona extension payment by check or money order.
• Payment with Extension: If you are making a payment with your extension request, you should include it with Form 204. You can also pay electronically through the AZTaxes system.
• Filing Deadline: Form 204 must be postmarked on or before the original due date of the return (typically April 15th). If the due date falls on a weekend or holiday, the deadline is the next business day.
• Electronic Payment: If you are filing under a federal extension and making an Arizona extension payment electronically (via AZTaxes) or by credit card, do not mail Form 204.
• Underpayment Penalty: To avoid an extension underpayment penalty, you must pay at least 90% of your Arizona tax liability by the original due date.