120/165EXT: 165EXT Application for Automatic Extension of Time to File Corporation, Partnership, and Exempt Organization Returns (2024)

Who files this form

Arizona Form 120/165EXT is used to request an automatic extension to file a corporation, partnership, or exempt organization return. It lists Forms 120, 120A, 99T, 99M, 120S, and 165.

Arizona also accepts a valid federal extension for the same period covered by the Arizona extension.

S corporations and partnerships requesting an extension for a composite Form 140NR return for nonresident individual shareholders or partners must use Form 204 instead.

When it's due

For tax year 2024, the extension application must be postmarked on or before the return’s original due date. If that date falls on a Saturday, Sunday, or legal holiday, the application must be postmarked by the following business day.

The form does not print a specific calendar due date.

What you'll need

Have the following information ready to complete the form:

• Business name, employer identification number (EIN), mailing address, and business phone number.
• Calendar-year or fiscal-year information, including whether a fiscal year uses a 52/53-week taxable year.
• The type of return to be filed and the extension option selected.
• Any name, address, or EIN changes, including the prior EIN if it changed.
• For the extension payment computation: tax liability, estimated tax payments, and amounts paid electronically or enclosed.
• The signing officer’s or agent’s signature, date, title, printed name, and business phone number, plus the agent’s taxpayer identification number when applicable.

How to file

1. Enter the business and tax-year information. Check the return type and one extension option, and fill in the applicable date fields.
2. Complete the extension payment computation for Forms 120, 120A, 120S, 99T, or Form 165 for partnerships that elected to pay tax at the entity level. Subtract estimated tax payments from tax liability, then report the electronic payment and any payment enclosed.
3. Have an authorized officer or agent sign the declaration.

Mail with payment:

Arizona Department of Revenue

PO Box 29085

Phoenix, AZ 85038-9085

Mail without payment:

Arizona Department of Revenue

PO Box 29079

Phoenix, AZ 85038-9079

If paying by check, make it payable to Arizona Department of Revenue and include the EIN. Taxpayers with a tax liability of $500 or more for tax year 2024 must make tax payments by electronic funds transfer.

Common mistakes

• Paying too little by the original due date. An extension underpayment penalty applies if at least 90% of the tax liability disclosed by the return has not been paid by that date. Interest accrues on additional tax due from the original due date until paid.
• Overlooking the electronic payment requirement. A tax liability of $500 or more for tax year 2024 requires payment by electronic funds transfer.
• Leaving the EIN off a check. The form specifically directs taxpayers to include it on the payment.
• Using this form for a composite Form 140NR extension. S corporations and partnerships must use Form 204 for that request.
• Writing in the revenue-use-only area. The form says not to mark that area.

Questions people ask

How long is the automatic extension?

The form provides a seven-month extension for Forms 120, 120A, 99T, and 99M, and a six-month extension for Forms 120S and 165.

Will Arizona accept my federal extension?

Yes. Arizona accepts a valid federal extension for the same period covered by the Arizona extension. The form includes a checkbox for using a federal extension.

Does an extension prevent interest on unpaid tax?

No. Interest accrues on any additional tax due from the original due date of the return until it is paid.

Will both the extension underpayment penalty and the late payment penalty apply?

The form states that taxpayers subject to the extension underpayment penalty are not subject to the late payment penalty prescribed by A.R.S. § 42-1125(D).

Official sources

• https://azdor.gov/forms