2027 Arizona Tax Deadlines

Last updated: July 29, 2026

Key Arizona tax dates at a glance

This block is the single date reference for 2027 Arizona filing, payment, and extension planning.

• April 15, 2027: First estimated payment (calendar-year filers).
• June 15, 2027: Second estimated payment.
• September 15, 2027: Third estimated payment.
• January 18, 2028: Fourth estimated payment.
• March 15, 2028: S Corporation (Form 120S) and Partnership (Form 165): file and pay.
• April 18, 2028: Individual return and payment; C Corporation Form 120 return and payment.
• September 15, 2028: Extended S Corporation and Partnership returns (file only).
• October 16, 2028: Extended Individual and C Corporation returns (file only).

When are Arizona taxes due in 2027?

Arizona's 2027 calendar-year pass-through returns are generally due March 15, 2028, while Individual and C Corporation returns are due April 18, 2028. Estimated payments and extensions should be tracked separately because Arizona extends filing time, not payment time.

When is the Arizona C Corporation return due?

Arizona C Corporations file and pay corporate income tax by April 18, 2028, using Form 120.

• Complete Form 120 (Arizona Corporate Income Tax Return).
• File through AZTaxes.gov or approved software.
• Pay by the original Arizona due date.
• Postmark any mailed return by the due date.

What are Arizona C Corporation extension rules?

Arizona follows the federal extension timeline for corporate income tax. The extended Arizona C Corporation filing deadline is October 16, 2028, but payment remains due April 18, 2028.

When are Arizona S Corporation and Partnership returns due?

Arizona S Corporations and Partnerships file by March 15, 2028. S Corporations use Form 120S, and Partnerships use Form 165.

Which pass-through forms are required?

• Form 120S: S Corporation Return.
• Form 165: Partnership Return.

What are Arizona pass-through extension rules?

Arizona pass-through extensions are file-only extensions. Calendar-year S Corporations and Partnerships with valid extensions file by September 15, 2028, while payment remains due March 15, 2028.

When is the Arizona Individual income tax return due?

Arizona Individual income tax returns are due April 18, 2028. Arizona automatically grants a six-month extension to file, but payment remains due April 18, 2028.

Which Arizona Individual forms are commonly used?

• Form 140: Resident Individual Income Tax Return.
• Form 140PY: Part-Year Resident Individual Income Tax Return.
• Form 140NR: Nonresident Individual Income Tax Return.

What Arizona Individual tax rate applies for 2027?

Arizona uses a flat 2.5% Individual income tax rate. Prior multi-bracket rate language should not be used for 2027 planning.

When are Arizona estimated payments due?

Arizona estimated payments for calendar-year 2027 filers are due April 15, 2027; June 15, 2027; September 15, 2027; and January 18, 2028.

Who must make Arizona estimated payments?

Taxpayers should make Arizona estimated payments when they expect to owe Arizona income tax after withholding and credits. Electronic payments through AZTaxes.gov help tax teams keep payment evidence tied to the return workflow.

What Arizona-specific rules should tax teams watch?

• Flat Individual rate: Arizona uses a flat 2.5% Individual income tax rate, so stale graduated-rate language should be removed.
• Transaction Privilege Tax: Arizona's TPT is separate from income tax and can create recurring filing/payment obligations for businesses.
• Electronic filing and payment: AZTaxes.gov is the central online filing and payment path for many Arizona taxpayers.
• Business credits and deductions: Arizona credits, including research, renewable-energy, job-training, and charitable-credit programs, should be reviewed against current Arizona Department of Revenue guidance.

Tax-professional context: Several key considerations make Arizona's tax landscape unique for 2027. Arizona's flat Individual income tax rate offers moderate rates compared to many other states. Electronic filing requirements continue to expand for business entities, and Arizona offers various business-friendly tax provisions.

Electronic filing requirements:

• 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.

Business Tax Credits:

• 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:

• Military retirement pay exemptions.
• Pension income considerations for residents.
• Social Security benefits treatment.

Sources

• Arizona Department of Revenue.
• Arizona DOR Corporate Tax Forms.
• Arizona DOR Individual Income Tax Information.
• AZTaxes.gov Online Services.

Arizona filing calendar for credits and entities

Arizona teams need to coordinate entity returns, Individual extensions, estimated payments, and state credit work without losing the source facts behind each deadline. Instead's AI-driven tax platform ties the calendar to the workpapers and review steps behind it.

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