140ES: Individual Estimated Income Tax Payment (2025)

Who files this form

Use Form 140ES only when mailing an Arizona estimated individual income tax payment for tax year 2025. Do not mail this form if you pay electronically.

The worksheet says you do not need to make 2025 estimated payments if line 21 is zero, based on the amounts entered on lines 1 through 20. The supplied text does not state general income thresholds for who must make estimated payments.

When it's due

For tax year 2025 calendar-year filers, payments are due:

• First quarter: April 15, 2025.
• Second quarter: June 16, 2025. The printed June 15, 2025 due date falls on a weekend.
• Third quarter: September 15, 2025.
• Fourth quarter: January 15, 2026.

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

Have these details ready to complete the payment form:

• Your name, Social Security number, current home address, and daytime phone number.
• Your spouse’s name and Social Security number if filing jointly.
• Your filing status, which must match Form 140, 140NR, or 140PY.
• The quarter being paid and the payment amount, rounded to a whole dollar.
• 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 your income, additions, subtractions, deductions, exemptions, credits, and 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. Select only one quarter and use a separate form for each quarter paid.
2. Round the payment to a whole dollar, with no cents.
3. Make your check or money order payable to Arizona Department of Revenue.
4. Write your SSN, “Tax Year 2025” and “140ES” on the payment. For a Nonresident Composite return payment, write “Composite 140NR”, “Tax Year 2025” and the entity’s EIN on the payment, and check the composite-return box on the form.
5. 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

• Using this form for delinquent income tax payments. The form says not to do this.
• Selecting more than one quarter. Submit a separate form for each quarter paid.
• Entering cents. Round the estimated payment to a whole dollar.
• Using a different filing status. It must match Form 140, 140NR, or 140PY.
• Cutting the page in half or leaving it incomplete. Submit the entire completed form.
• Stapling items to the form or marking the revenue-use-only area. Both are prohibited on the form.
• Mailing the form after paying electronically. The form says not to mail it.
• Including income tax withholding on worksheet line 20. That line is for credits; withholding goes on line 25.

The form also reminds you to review your estimated income and adjust payments as necessary during the year.

Questions people ask

Can I pay online instead of mailing Form 140ES?

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

Can I pay more than one quarter using one form?

No. Check only one quarter on each form and submit a separate form for each quarter paid.

Can I use Form 140ES to pay delinquent income tax?

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

What if worksheet line 21 is zero?

The worksheet says to stop. Based on the amounts entered on lines 1 through 20, you do not need to make 2025 estimated payments.

Official sources

• https://azdor.gov/forms