141AZES: Estate or Trust Estimated Income Tax Payment (2024)
Arizona · Arizona DOR · Used for tax years 2024
Arizona Form 141AZ ES is used to submit voluntary estimated income tax payments for an estate or trust. It identifies the estate or trust, the tax year, the payment amount, and the quarter covered by the payment.
Who files this form
Estates and trusts use Arizona Form 141AZ ES to make voluntary estimated income tax payments. The form does not state a mandatory filing requirement.
Do not use this form to make delinquent income tax payments.
What you'll need
Have the following information and payment ready:
- The estate’s or trust’s name and EIN. For a grantor trust, the form directs you to the instructions, which are not provided here.
- The fiduciary’s name, title, and mailing address.
- A daytime phone number for the fiduciary or representative, including the area code.
- The tax year ending date and the quarter the payment covers.
- A check payable to Arizona Department of Revenue, with the payment amount rounded to a whole dollar.
How to file
- Complete the entire Form 141AZ ES. The form is for the tax year ending December 31, 2024, or another tax year ending date entered on the form.
- Enter the enclosed payment amount in whole dollars, with no cents.
- Check exactly one quarter. Submit a separate form for each quarter for which you make a payment.
- Make your check payable to Arizona Department of Revenue. Write the estate’s or trust’s name, EIN, Form 141AZ, and tax year on the payment.
- Include your payment with the form and mail both 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.
Common mistakes
- Using this form for delinquent income tax payments. It is only for voluntary estimated payments.
- Selecting more than one quarter on a form. Each quarter requires a separate form.
- Entering cents instead of rounding the estimated payment to a whole dollar.
- Submitting an incomplete form or cutting the page in half.
- Forgetting to include the payment or to write the estate’s or trust’s name, EIN, Form 141AZ, and tax year on it.
- Making the check payable to someone other than Arizona Department of Revenue.
- Stapling items to the form or marking the area labeled “Revenue Use Only.”
Questions people ask
Can I use this form to pay delinquent income tax?
No. Form 141AZ ES is only for voluntary estimated payments.
Can I pay for more than one quarter using one form?
No. Check only one quarter and submit a separate form for each quarter for which you make a payment.
Which quarters apply to calendar-year filers?
The first quarter is January through March, the second is April through June, the third is July through September, and the fourth is October through December.
Which quarters apply to fiscal-year filers?
The first quarter covers months 1 through 3 of the current fiscal year, the second covers months 4 through 6, the third covers months 7 through 9, and the fourth covers months 10 through 12.
Should I include cents in my payment amount?
No. You must round your estimated payment to a whole dollar.