140ES-SBI: Estimated Income Tax Payment (2025)

Who files this form

Arizona Form 140ES-SBI is for individuals mailing estimated payments for their Arizona Small Business Income Tax Return for tax year 2025. Use this form only for mailed estimated payments, not delinquent income tax payments.

The worksheet says that if line 11 is zero, you do not need to make 2025 estimated payments based on the amounts entered on lines 1 through 10. If line 11 shows an amount, complete lines 12 through 15 to calculate your required estimated payments.

When it's due

For calendar-year 2025 estimated payments:

• First quarter: April 15, 2025.
• Second quarter: June 16, 2025. The printed due date is June 15, 2025, but the form extends it because that date falls on a weekend.
• Third quarter: September 15, 2025.
• Fourth quarter: January 15, 2026.

For fiscal-year filers using the 2025 form:

• First quarter: The 15th day of the fourth month of the current fiscal year.
• Second quarter: The 15th day of the sixth month of the current fiscal year.
• Third quarter: The 15th day of the ninth month of the current fiscal year.
• Fourth quarter: The 15th day of the first month of the next fiscal year.

If a due date falls on a Saturday, Sunday, or legal holiday, the form allows payment by midnight on the next business day.

What you'll need

To complete the payment form, have:

• Your name, Social Security number, home address, and daytime phone number.
• Your spouse’s name and Social Security number if filing jointly.
• Your filing status, which must match your Small Business Income Tax Return.
• The payment amount, tax year ending date, and quarter being paid.
• A check or money order if mailing your payment.

To use the estimated-payment worksheet, have the estimated tax worksheet attached to IRS Form 1040ES and estimates of the small business income reported on federal Schedules B, C, D, E, F, and Form 4797, if not reported on Schedule D. The worksheet also asks for applicable additions, subtractions, credits, and the preceding year’s Arizona tax liability if you were required to file and did file a return for that year.

How to file

Mail a payment

1. Complete the entire form. Enter your payment in whole dollars and select only one quarter. Use a separate form for each quarter paid.
2. Make your check or money order payable to Arizona Department of Revenue.
3. Write your Social Security number, “Tax Year 2025”, and “140ES-SBI” on the payment.
4. Include the payment with the form and mail it to:

Arizona Department of Revenue

PO Box 29085

Phoenix, AZ 85038-9085

Do not cut the page in half or staple anything to the form.

Pay electronically

Go to www.AZTaxes.gov, click “Make a Payment”, and select “140ES-SBI” as the payment type. You can pay by eCheck or credit card. The form lists American Express, Visa, Discover Card, and MasterCard.

Do not mail the form if you pay electronically. The payment will be applied to your account.

Common mistakes

• Using this form for delinquent income tax payments. It is only for mailing estimated payments.
• Entering cents. Round the payment to a whole dollar.
• Selecting more than one quarter. Submit a separate form for each quarter paid.
• Choosing a filing status that does not match your Small Business Income Tax Return.
• Sending an incomplete form, cutting the page in half, or stapling items to it.
• Leaving your Social Security number, “Tax Year 2025,” or “140ES-SBI” off your mailed payment.
• Mailing the form after paying electronically. The form says not to do this.
• Forgetting to review estimated income and adjust payments as necessary during the year.

Questions people ask

Can I pay online instead of mailing a check?

Yes. Visit www.AZTaxes.gov, click “Make a Payment,” and choose “140ES-SBI” as the payment type. You can pay by eCheck or credit card. Do not mail the form when paying electronically.

Can I use one form to pay for more than one quarter?

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

Should I include cents in my payment amount?

No. The form requires you to round your estimated payment to a whole dollar.

What if my worksheet shows no estimated tax due?

If line 11 is zero, the worksheet says you do not need to make 2025 estimated payments based on the amounts entered on lines 1 through 10.

Can I use this form to pay delinquent income tax?

No. The form specifically says not to use it for delinquent income tax payments.

Official sources

• https://azdor.gov/forms