2025 Arizona State Tax Deadlines
Arizona Individual income tax filing deadlines and extensions for 2025.
If you are a resident or have been involved in business operations within Arizona, you might be required to file Arizona State taxes. Arizona implemented a flat income tax rate of 2.5% as of 2023, simplifying the tax structure for both residents and businesses. This comprehensive guide outlines the key tax deadlines and considerations applicable to Arizona in 2025.
Arizona business tax deadlines for 2025
C Corporations' deadlines and requirements
C Corporations in Arizona must file and pay Corporate Income Taxes by April 15, 2026.
Filing requirements include:
- Complete Form 120 (Arizona Corporation Income Tax Return)
- File online with the Arizona Department of Revenue's electronic filing system
- File by mail must be postmarked by the due date
- Payment must be made by April 15, 2026
Extension to file taxes in Arizona for 2025
The Extension Deadline for Arizona corporate income tax returns is October 15, 2026. Arizona automatically grants a six-month extension on filing corporate income tax returns without requiring separate forms. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
Pass-through entities
Arizona S Corporations and Partnerships tax deadlines for 2025
S Corporations and Partnerships must file in Arizona by March 15, 2026.
Required forms include:
- Form 120S – S Corporation Income Tax Return
- Form 165 – Partnership Income Tax Return
Extension to file S Corporations and Partnerships taxes in Arizona for 2025
The Extension Deadline for Arizona S Corporations and Partnerships returns is September 15, 2026. Arizona automatically grants a six-month extension on filing pass-through entity tax returns without requiring separate applications. This is an extension to FILE, not an extension to PAY—payment is still due March 15, 2026.
Arizona individual tax considerations for 2025
Filing requirements and income thresholds
Arizona Individuals must file a State income tax return if their gross income exceeds the standard deduction for their filing status.
The 2025 standard deduction amounts are:
- $14,600 for single taxpayers or married filing separately
- $21,900 for head of household filers
- $29,200 for married filing jointly
- $29,200 for qualifying widow(er)
Estimated tax deadline for Arizona 2025
Estimated tax payments are due:
- April 15, 2025
- June 17, 2025
- September 16, 2025
- January 15, 2026
Who must make estimated payments
You must make Arizona estimated income tax payments during 2025 if your filing status and Arizona gross income meet these thresholds:
- Single, Married Filing Separately, or Head of Household: 2024 income greater than $75,000 AND 2025 income exceeds $75,000
- Married Filing Joint: 2024 income greater than $150,000 AND 2025 income exceeds $150,000
Individual tax deadline for Arizona 2025
You must file and pay Individual Income Taxes in Arizona by April 15, 2026. Arizona accepts electronic filing through saving time and processing efforts significantly.
Available forms include:
- Form 140 – Resident Personal Income Tax Return
- Form 140PY – Part-Year Resident Personal Income Tax Return
- Form 140NR – Nonresident Personal Income Tax Return
Extension to file taxes in Arizona for 2025
The Extension Deadline is October 15, 2026, to file your Arizona Individual Income tax return. Arizona automatically grants a six-month extension on filing personal income taxes without requiring separate extension forms. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
What Arizona tax professionals need to know
Several key considerations make Arizona's tax landscape unique for 2025:
Arizona's flat 2.5% income tax rate applies to all taxable income levels, simplifying calculations compared to the progressive tax rates found in other states. The State offers various tax credits, including the School Tuition Organization Credit and the Qualifying Charitable Organization Credit.
Electronic filing requirements
Arizona has implemented mandatory electronic filing for certain taxpayers:
- Corporations and Partnerships with tax year 2020 and later returns must file electronically
- Business deductions can be processed more efficiently through electronic systems
- Individual taxpayers can use FileYourStateTaxes for free electronic filing
Community property considerations
Arizona is a community property State, which affects how married couples filing separately must report income. Under community property laws, separate returns must reflect one-half of the community income plus any separate income.
Arizona's unique tax features for 2025
Residency determination
Arizona determines residency based on domicile—where you have your permanent home and intend to return. Full-year residents pay tax on all income, regardless of its source, while part-year residents and nonresidents have different tax obligations.
Military pay exemptions
Arizona provides favorable treatment for military personnel:
- Military retired pay is not taxed
- Active-duty military pay is not subject to Arizona State tax
- National Guard and reserve pay for active service is exempt
Charitable contribution benefits
Arizona offers unique benefits for charitable giving, including the ability to increase the standard deduction by 33% of qualified charitable contributions made during the tax year, providing additional savings opportunities for taxpayers.
Sources
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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.
Please note that if any due date falls on a federal or state holiday or weekend, it may be adjusted to the next business day. Always verify current deadlines with the appropriate tax professional and authorities.
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