140-SBI: Business Income Tax Return (2025)
Arizona · Arizona DOR · Used for tax years 2025
Arizona Form 140-SBI is the 2025 Small Business Income Tax Return for Arizona full-year residents. It reports small business income, related additions and subtractions, tax, credits, and payments to determine tax due or an overpayment.
Who files this form
Form 140-SBI is the Small Business Income Tax Return for Arizona full-year residents. This version covers calendar year 2025 or a fiscal year beginning in 2025.
The form does not state who is required to file or give a filing threshold.
What you'll need
Depending on which lines apply to you, the form calls for information from:
- Federal Schedules B, C, D, E and F, and federal Form 4797. Include the NAICS code shown on Schedule C.
- Arizona Form 141AZ Schedule K-1 for fiduciary adjustments.
- Arizona Form 301-SBI for credit recapture and nonrefundable credits.
- Your 2025 Arizona estimated tax payments and extension payment from Form 204-SBI.
- Forms 308-I, 334 or 349 for refundable credits, if claimed.
- Form 221-SBI for an estimated payment penalty, if applicable.
Have your Social Security number and any applicable spouse information ready. For direct deposit, provide your routing number, account number and account type.
Place any required federal and Arizona schedules or other documents after Form 140-SBI. Do not staple any items to the return.
How to file
Complete the return and sign and date it in the signature area. The form also provides spaces for a spouse's signature and paid preparer information.
If sending a payment, mail the return and payment to:
Arizona Department of Revenue
PO Box 52016
Phoenix, AZ 85072-2016
Make your check payable to Arizona Department of Revenue. Write your Social Security number and “140-SBI” on the payment and include it with the return.
If expecting a refund, owing no tax, or owing tax but not sending a payment, mail the return to:
Arizona Department of Revenue
PO Box 52138
Phoenix, AZ 85072-2138
Common mistakes
- Do not mark in the area labeled “REVENUE USE ONLY.”
- Do not staple items to the return. Place required schedules and other documents after Form 140-SBI.
- Use the same filing status as on Form 140, 140NR or 140PY.
- Enter your Social Security number or numbers.
- Check box 82F if filing under an extension.
- Remember to sign the return.
- If sending a payment, write your Social Security number and “140-SBI” on it and include it with the return.
Questions people ask
How is the small business income tax calculated?
For 2025, line 54 directs you to multiply the Arizona small business taxable income on line 53 by 2.5% (.025).
Can I use a different filing status on this return?
No. The form says your filing status must be the same as on Form 140, 140NR or 140PY.
Can I apply an overpayment to next year's estimated tax?
Yes. Line 65 lets you enter the amount of your overpayment to apply to 2026 estimated tax.
Can I request direct deposit of my refund?
Yes. The form has spaces for your routing and account numbers and a choice of checking or savings. It also says to check box 69A if the deposit will ultimately be placed in a foreign account.