204-SBI: Extension Payment – Small Business Income Tax Return (2024)
Arizona · Arizona DOR · Used for tax years 2024
Arizona Form 204-SBI accompanies an extension payment for a 2024 Small Business Income Tax Return. It reports your tax liability, estimated tax payments, credits, balance of tax and payment enclosed. The filing extension itself is requested using Form 204.
Who files this form
Complete Form 204-SBI only if you are making an extension payment for your 2024 Arizona Small Business Income Tax Return. If you are not making an extension payment, do not complete this form.
The form covers full-year residents filing Form 140-SBI, part-year residents filing Form 140PY-SBI, and nonresidents filing Form 140NR-SBI.
Do not mail Form 204-SBI if you are filing under an extension using a federal extension, or if you filed Form 204 and are making your Arizona extension payment by credit card or electronic payment. The department will apply your extension tax payment to your account.
What you'll need
Have this information ready:
- Your name, Social Security number, current home address, and daytime phone number.
- Your spouse’s name and Social Security number if filing jointly.
- Your residency category and filing status. The filing status must match your Small Business Income Tax Return.
- Your 2024 small business income tax liability, which you may estimate.
- Your Arizona estimated tax payments for 2024 and the credits you will claim on your 2024 return. The form points to Form 301-SBI for a list of credits.
- The amount of your extension payment.
How to file
- Enter your identifying information and check only one residency box. Select the same filing status used on your Small Business Income Tax Return.
- Enter your 2024 small business income tax liability on line 1, estimated tax payments on line 2, and credits on line 3.
- Add lines 2 and 3 and enter the total on line 4. Subtract line 4 from line 1 and enter the balance of tax on line 5.
- Enter the extension payment enclosed on line 6.
If sending a payment with this form, make your check payable to Arizona Department of Revenue. Write your Social Security number, Form 204-SBI, and the tax year on the payment. Include the payment with the form and mail it to:
Arizona Department of Revenue
PO Box 29085
Phoenix, AZ 85038-9085
Do not mail Form 204-SBI if you are filing under an extension using a federal extension, or if you filed Form 204 and are paying by credit card or electronic payment.
Common mistakes
- Completing Form 204-SBI when you are not making a small business income tax extension payment.
- Mailing the form when the printed instructions say not to, including when you filed Form 204 and are paying by credit card or electronic payment.
- Checking more than one residency box.
- Using a filing status that differs from your Small Business Income Tax Return.
- Forgetting to include your payment or to write your Social Security number, Form 204-SBI, and tax year on it.
- Stapling items to the return or marking the area labeled “Revenue Use Only.”
Questions people ask
Does Form 204-SBI request a filing extension?
Form 204-SBI is for an extension payment. The form directs you to complete Form 204, Application for Filing Extension, to request an automatic six-month filing extension.
Does a Form 204 extension for my income tax return also cover my Small Business Income Tax Return?
Yes. Filing Form 204 to request an automatic six-month extension for Form 140, 140PY, or 140NR also provides an automatic six-month extension for Form 140-SBI, 140PY-SBI, or 140NR-SBI.
Can I estimate my 2024 small business income tax liability?
Yes. Line 1 says you may estimate that amount.
Where can I find the list of credits for line 3?
The form directs you to Arizona Form 301-SBI for a list of credits.