204-SBI: Extension Payment (2025)
Arizona · Arizona DOR · Used for tax years 2025
Arizona Form 204-SBI is used to send an extension payment for a 2025 Small Business Income Tax Return. It records your tax liability, estimated tax payments, credits, balance of tax and payment enclosed.
Who files this form
Complete Form 204-SBI only if you are making an extension payment for your 2025 Arizona Small Business Income Tax Return: Form 140-SBI, 140PY-SBI or 140NR-SBI. Do not complete it if you are not making an extension payment.
The form says not to mail Form 204-SBI if you are filing under a federal extension, or if you filed Form 204 but 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 the following information ready:
- Your name, Social Security number, current address and daytime phone number.
- Your spouse’s name and Social Security number if filing jointly.
- Your residency category and filing status for your Small Business Income Tax Return.
- Your 2025 small business income tax liability, which you may estimate.
- Your Arizona estimated tax payments for 2025.
- Credits you will claim on your 2025 return. The form refers to Arizona Form 301-SBI for a list of credits.
- Your payment, if mailing this form.
How to file
- Enter your identifying information. Check only one residency box, and use the same filing status as your Small Business Income Tax Return.
- Enter your 2025 small business income tax liability on line 1, estimated tax payments on line 2 and credits on line 3.
- Add lines 2 and 3 on line 4. Subtract line 4 from line 1 to calculate the balance of tax on line 5.
- Enter the extension payment enclosed on line 6.
- Make your check payable to Arizona Department of Revenue. Write your SSN, Form 204-SBI and the tax year on your payment. Include the payment with the form.
If sending a payment with this form, 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 a federal extension, or if you filed Form 204 but are making your Arizona extension payment by credit card or electronic payment.
Common mistakes
- Completing Form 204-SBI when you are not making a small business income extension tax payment.
- Using Form 204-SBI as the extension application. The form directs you to complete Form 204 to request an automatic six-month filing extension.
- Selecting more than one residency box.
- Using a filing status that differs from your Form 140-SBI, 140NR-SBI or 140PY-SBI.
- Forgetting to include your payment or to write your SSN, Form 204-SBI and tax year on it.
- Stapling items to the return or marking the revenue-use-only area.
Questions people ask
Does Form 204-SBI request a filing extension?
No. It is for an extension payment. The form directs you to complete Form 204, Application for Filing Extension, on or before the original due date to request an automatic six-month extension.
Does a Form 204 extension for my individual income tax return also cover my small business 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.
May I estimate my 2025 small business income tax liability?
Yes. Line 1 expressly allows you to estimate this 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.