2026 Arizona State Tax Deadlines
Arizona Individual income tax filing deadlines and extensions for 2026
If you are a resident or have been involved in business operations within Arizona, you might be required to file Arizona State taxes. Arizona follows a bracketed income tax structure with rates ranging from 2.59% to 4.50%, making it essential to understand the specific deadlines and requirements for 2026.
Arizona business tax deadlines for 2026
C Corporations' deadlines and requirements
C Corporations in Arizona must file and pay Corporate Income Taxes by April 15, 2027, following the federal due date schedule.
Filing requirements include:
- Complete Form 120 (Arizona Corporate Income Tax Return)
- File via AZTaxes.gov
- Payment must be made by April 15, 2027
- Mail submissions must be postmarked by the due date
Extension to file taxes in Arizona for 2026
The Extension Deadline for Arizona Corporate income tax returns is October 15, 2027. Arizona automatically grants a six-month extension following the federal extension timeline without requiring separate forms. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2027.
Pass-through entities
Arizona S Corporations' tax deadlines for 2026
S Corporations must file in Arizona by March 15, 2027.
Required forms include:
- Form 120S—S Corporation Return
Arizona Partnerships tax deadlines for 2026
Partnerships must file in Arizona by April 15, 2027.
Required forms include:
- Form 165—Partnership Return
Extension to file S Corporations and Partnerships taxes in Arizona for 2026
Extension Deadlines vary by entity type:
- S Corporations: September 15, 2027
- Partnerships: October 15, 2027
Arizona automatically grants extensions without requiring separate applications. These are extensions to FILE, not extensions to PAY—payments are still due on the original filing dates.
Arizona Individual tax considerations for 2026
Filing requirements and income thresholds
Arizona Individuals must file a State income tax return if their gross income exceeds specific thresholds based on filing status.
The bracketed tax rates for 2026 range from:
- 2.59% on lower income levels
- Up to 4.50% on higher income levels
Estimated tax deadline for Arizona 2026
Estimated tax payments are due on the following schedule for calendar year filers:
- April 15, 2026
- June 15, 2026
- September 15, 2026
- January 15, 2027
Who must make estimated payments
You must make Arizona estimated income tax payments during 2026 if you expect to owe a significant amount in Arizona income tax after subtracting withholding and credits. Electronic payments are encouraged through the Arizona online tax system.
Individual tax deadline for Arizona 2026
Individual income tax returns are due April 15, 2027.
Available forms include:
- Form 140—Resident Individual Income Tax Return
- Form 140PY—Part-Year Resident Individual Income Tax Return
- Form 140NR—Nonresident Individual Income Tax Return
Extension to file taxes in Arizona for 2026
The Extension Deadline is October 15, 2027, to file your Arizona Individual Income tax return. Arizona automatically grants a six-month extension without requiring separate extension forms. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2027.
What Arizona tax professionals need to know
Several key considerations make Arizona's tax landscape unique for 2026. Arizona's bracketed income tax system offers moderate tax rates compared to those of many other states. Electronic filing requirements continue to expand for business entities, and Arizona offers various business-friendly tax provisions.
Electronic filing requirements
Arizona has implemented electronic filing systems for taxpayers:
- C Corporations and pass-through entities should file electronically through AZTaxes.gov
- Individuals can use AZTaxes.gov for free electronic filing
- Business deductions can be processed more efficiently through electronic systems
- Professional preparers must use approved software vendors
Transaction Privilege Tax
Arizona imposes a Transaction Privilege Tax (TPT) on businesses, which functions similarly to a sales tax but with important distinctions:
- TPT is imposed on the privilege of conducting business in Arizona
- Various business activities are subject to different TPT classifications
- Regular filing and payment schedules apply throughout the year
- Electronic filing and payment requirements for larger businesses
Arizona's unique tax features for 2026
Bracketed tax rates ranging from 2.59% to 4.50%
Arizona's moderate tax rate structure provides competitive rates for Individuals and businesses.
Business Tax Credits
Arizona provides various business tax credits that can significantly reduce tax liability:
- Research and development credits
- Renewable energy credits
- Job training credits
- Enterprise zone credits
Charitable tax credits
Arizona offers charitable tax credits that provide dollar-for-dollar tax reductions.
Military pay exemptions
Arizona provides exemptions for certain military retirement income.
Retirement income considerations
Arizona provides certain retirement income benefits:
- Military retirement pay exemptions
- Pension income considerations for residents
- Social Security benefits treatment
Professional tax guidance
For complex Arizona tax situations, consulting with qualified tax professionals through an accounting firm directory can help ensure compliance and identify available tax-saving opportunities.
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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