140-ES: Individual Estimated Tax Payment Form (2024)

Who files this form

Arizona Form 140ES is for mailing individual estimated income tax payments for 2024. It also has a checkbox for payments made on behalf of a Nonresident Composite return, Form 140NR.

The worksheet says that if line 21 is zero, you do not need to make 2024 estimated payments based on the amounts entered. If line 21 has an amount, complete lines 22 through 26 to calculate your required estimated payments.

If you pay electronically, do not mail this form.

When it's due

For calendar-year 2024 estimated payments:

• First quarter, January through March: April 15, 2024.
• Second quarter, April through June: June 17, 2024. The printed June 15, 2024 due date falls on a weekend.
• Third quarter, July through September: September 16, 2024. The printed September 15, 2024 due date falls on a weekend.
• Fourth quarter, October through December: January 15, 2025.

What you'll need

To complete a mailed payment form, have:

• Your name, Social Security number, address, daytime phone number and filing status.
• Your spouse’s name and Social Security number if filing jointly.
• The payment amount and the quarter it covers.
• A check or money order.
• The entity’s EIN if paying on behalf of a Nonresident Composite return.

To calculate payments using the worksheet, have your federal estimated tax worksheet attached to IRS Form 1040ES, estimates of income, additions, subtractions, deductions, exemptions and credits, and expected Arizona withholding. The worksheet also asks for the preceding year’s Arizona tax liability if you were required to file and did file a return for that year.

How to file

By mail

1. Complete the entire form. Enter your payment rounded to a whole dollar and select only one quarter. Use a separate form for each quarter.
2. Make your check or money order payable to Arizona Department of Revenue.
3. Write your SSN, “Tax Year 2024” and “140ES” on the payment. For a Nonresident Composite return payment, write “Composite 140NR”, “Tax Year 2024” and the entity’s EIN instead, and check the composite-return box.
4. Include the payment with the form and mail to:

Arizona Department of Revenue

PO Box 29085

Phoenix, AZ 85038-9085

Electronically

Go to www.AZTaxes.gov, click “Make a Payment” and select “140ES” as the Payment Type. You can pay by eCheck or credit card. Do not mail the form when paying electronically.

Common mistakes

• Do not use this form for delinquent income tax payments.
• Do not cut the page in half or staple anything to it. Complete and submit the entire form when mailing a payment.
• Do not select more than one quarter. Submit a separate form for each quarter being paid.
• Do not enter cents. Round the payment to a whole dollar.
• Use the same filing status as on Form 140, 140NR or 140PY.
• Do not include income tax withholding on worksheet line 20, which is for credits. Expected Arizona withholding goes on line 25.
• Do not mail the form if you pay electronically.
• Review your estimated income and adjust payments as needed during the year.

Questions people ask

Can I pay online instead of mailing a check?

Yes. Pay by eCheck or credit card at www.AZTaxes.gov. Choose “Make a Payment” and select “140ES” as the Payment Type. Do not mail the form.

Can I use one form for multiple quarters?

No. Select only one quarter and submit a separate form for each quarter for which you make a payment.

Can I apply a 2023 overpayment to my first 2024 installment?

Worksheet line 27 says that if your first required payment is due April 15, 2024, enter one-fourth of line 26 minus any 2023 overpayment you are applying to that installment.

What if a payment due date falls on a weekend or legal holiday?

The form says you may make the required payment by midnight on the next business day.

Official sources

• https://azdor.gov/forms