Arizona Business Tax Deadlines (2026)
Next: June 15, 2026 — Federal & Arizona Q2 Estimated Tax Payment
Next Deadline: June 15, 2026 — Federal & Arizona Q2 Estimated Tax Payment
Federal Tax Deadlines (2026)
| Form | Who Files | Due Date | Extension Deadline |
|---|---|---|---|
| Form 1040 (Schedule C) | Sole proprietors | April 15 | October 15 |
| Form 1065 | Partnerships, Multi-member LLCs | March 15 | September 15 |
| Form 1120-S | S-Corporations | March 15 | September 15 |
| Form 1120 | C-Corporations | April 15 | October 15 |
| Form 990 | Nonprofits | May 15 | November 15 |
| Estimated Taxes (Q1) | All | April 15 | — |
| Estimated Taxes (Q2) | All | June 15 | — |
| Estimated Taxes (Q3) | All | September 15 | — |
| Estimated Taxes (Q4) | All | January 15, 2027 | — |
Arizona State Tax Deadlines (2026)
| Tax Type | Due Date | Form/Filing | Notes |
|---|---|---|---|
| Individual Income Tax | April 15 | Form 140 | Flat 2.5% rate |
| Corporate Income Tax | April 15 | Form 120 | Flat 4.9% rate |
| S-Corp Return | March 15 | Form 120S | Pass-through |
| Partnership Return | March 15 | Form 165 | Pass-through |
| Transaction Privilege Tax (Monthly) | 20th of following month | TPT-2 | Arizona's version of sales tax |
| Withholding Tax (Monthly) | Last day of following month | Form A1-QRT (quarterly) | Employers |
| Annual Report | Varies by entity type | Filed with ACC | Corporations: due by anniversary date |
| Estimated Income Tax (Q1) | April 15 | Form 140ES / 120ES | — |
| Estimated Income Tax (Q2) | June 15 | Form 140ES / 120ES | — |
| Estimated Income Tax (Q3) | September 15 | Form 140ES / 120ES | — |
| Estimated Income Tax (Q4) | January 15, 2027 | Form 140ES / 120ES | — |
Quarterly Estimated Tax Deadlines in Arizona
Arizona follows the federal estimated tax payment schedule:
Estimated payments are required if you expect to owe $1,000 or more in Arizona income tax (individual) or $1,000 or more (corporate).
Arizona-Specific Tax Requirements
Arizona has a flat individual income tax rate of 2.5%, one of the lowest in the nation, effective since 2023. The corporate income tax rate is 4.9%. These flat rates simplify tax planning for business owners. Arizona does not have a separate franchise tax.
Arizona uses a Transaction Privilege Tax (TPT) instead of a traditional sales tax. The TPT is levied on the seller (not the buyer), though it's typically passed through. The state base rate is 5.6%, with additional city and county taxes bringing combined rates up to approximately 11.2% in some areas. Businesses must register with the Arizona Department of Revenue and file TPT returns monthly, quarterly, or annually depending on volume. The economic nexus threshold for remote sellers is $100,000 in annual sales.
Employers in Arizona must withhold state income tax and file quarterly withholding returns (Form A1-QRT). Annual reports for corporations are filed with the Arizona Corporation Commission (ACC) and are due on the anniversary of incorporation. LLCs are not required to file annual reports but must maintain a statutory agent.
What Happens If You Miss an Arizona Tax Deadline?
Arizona Department of Revenue
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