120/165V: 165V Arizona Corporate or Partnership Income Tax Payment Voucher (2025)

Who files this form

Use Form 120/165V only if you electronically filed a 2025 Arizona Form 120, 120A, 120S or 165 and are mailing a payment for taxes or self-assessed penalties due.

Corporations and partnerships that elected to pay tax at the entity level must pay their tax liability by Electronic Funds Transfer (EFT) if their 2025 tax liability was $500 or more. A non-electronic payment results in a penalty of 5% of that payment.

Partnerships that did not elect to pay tax at the entity level and self-assessed an information return penalty may use this voucher to pay that penalty.

What you'll need

To complete the voucher, have:

• The corporation or partnership's name, address and required Employer Identification Number (EIN).
• The corporate officer or partner's name, title and daytime phone number, including area code.
• The type of 2025 return electronically filed and the applicable entity-level tax election status.
• The tax period and payment amount.
• A check or money order payable to Arizona Department of Revenue, with your EIN and “2025 Tax” written on it.

How to file

Use this voucher for a mailed payment after electronically filing an eligible 2025 return.

1. Check calendar year 2025 or enter the fiscal-year beginning and ending dates.
2. Fill in the business and officer or partner information, including the required EIN.
3. Check the type of return filed and the applicable entity-level tax election status.
4. Enter the payment amount.
5. Make your check or money order payable to Arizona Department of Revenue. Write your EIN and “2025 Tax” on the payment, and include it with the voucher. Do not send cash.

Mail the voucher and payment to:

Arizona Department of Revenue

PO Box 29085

Phoenix, AZ 85038-9085

Corporations and partnerships that elected to pay tax at the entity level with a 2025 tax liability of $500 or more must pay their tax liability by EFT instead.

Common mistakes

• Using the voucher without having electronically filed a 2025 Form 120, 120A, 120S or 165. The voucher is only for mailed payments after filing one of those returns electronically.
• Paying non-electronically when EFT is required. Corporations and partnerships that elected to pay tax at the entity level with a 2025 tax liability of $500 or more face a penalty of 5% of the non-electronic payment.
• Sending cash. Use a check or money order payable to Arizona Department of Revenue.
• Leaving your EIN or “2025 Tax” off the payment, or failing to include the payment with the voucher.
• Waiting for another notice before paying. The form says to pay the full tax by the return's due date to avoid interest and penalties. You will not receive an additional notice unless an error exists on your return.
• Marking the area labeled “REVENUE USE ONLY.”

Questions people ask

Can I use this voucher with a paper-filed return?

No. Use it only if you electronically filed a 2025 Form 120, 120A, 120S or 165 and are mailing a payment for taxes or self-assessed penalties due.

Can a partnership use it to pay an information return penalty?

Yes. A partnership that did not elect to pay tax at the entity level and self-assessed an information return penalty may use the voucher to submit payment.

When is EFT required?

Corporations and partnerships that elected to pay tax at the entity level must pay their tax liability by EFT if their 2025 tax liability was $500 or more. Failure to do so results in a penalty of 5% of the non-electronic payment.

What should I write on my check or money order?

Make it payable to Arizona Department of Revenue and write your EIN and “2025 Tax” on it.

Will the department send another notice?

The form says you will not receive an additional notice unless an error exists on your tax return. Pay the full tax by your return's due date to avoid interest and penalties.

Official sources

• https://azdor.gov/forms