204: for Filing Extension Form (2024)

Arizona · Arizona DOR · Used for tax years 2024

Arizona Form 204 requests an automatic six-month filing extension for a 2024 individual income tax return or transmits an Arizona extension payment when using a federal extension. It lists your tax liability, withholding, estimated tax payments, credits, balance of tax, and any p

Who files this form

Form 204 is an application for a filing extension for individual Arizona income tax returns. Arizona grants an automatic six-month extension for Forms 140, 140A, 140EZ, 140NR, 140PY, 140PTC and 140ET.

Arizona also accepts a valid federal extension for the period it covers, including the automatic six-month individual federal extension. Form 204 can be used to send an Arizona extension payment when you are using a federal extension. If you are using a federal extension and paying by credit card or electronic payment, do not mail Form 204.

Filing Form 204 also provides an automatic six-month extension for your Small Business Income tax return: Form 140-SBI, 140NR-SBI or 140PY-SBI. Use Form 204-SBI if you are making an extension payment for that return.

When it's due

For calendar tax year 2024:

  • April 15, 2025: Your Form 204 filing extension request must be postmarked by this date.
  • October 15, 2025: The extended return due date for individual calendar-year filers requesting the automatic six-month extension.

What you'll need

Have the following information ready to complete Form 204:

  • Your name, Social Security number, current home address and daytime phone number.
  • Your spouse’s name and Social Security number if filing jointly.
  • Your Arizona return form number and filing status.
  • Your 2024 tax liability, which you may estimate.
  • Arizona income tax withheld during 2024 and estimated tax payments for 2024.
  • Credits you will claim on your 2024 return. The form points to Arizona Form 301 for a list of credits.
  • Your taxable year-end date and six-month extended due date if you are a fiscal-year filer.

If mailing a payment, include it with the form. For a nonresident composite return payment, you also need the taxable year-end date and the entity’s EIN.

How to file

  1. Enter your personal information and Social Security number or numbers. Select your return type, extension option and filing status.
  2. Enter your 2024 tax liability on line 1. You may estimate it. Enter withholding, estimated payments and credits on lines 2 through 4.
  3. Add lines 2 through 4 and enter the total on line 5. Subtract line 5 from line 1 to get the balance of tax on line 6.
  4. Enter any payment enclosed on line 7.

Mailing with a payment

Make your check payable to Arizona Department of Revenue. Write your SSN, “Form 204” and the tax year on the payment, and include it with the form. For a nonresident composite return, write “Composite 140NR” on the payment and include the taxable year end and the entity’s EIN.

Mail to:

Arizona Department of Revenue

PO Box 29085

Phoenix, AZ 85038-9085

Mailing without a payment

Mail to:

Arizona Department of Revenue

PO Box 52138

Phoenix, AZ 85072-2138

Using a federal extension and paying electronically

If you are filing under a federal extension and making an Arizona extension payment by credit card or electronic payment, do not mail Form 204. The department will apply the extension tax payment to your account.

Common mistakes

  • Mailing Form 204 unnecessarily: Do not mail it if you are using a federal extension and making your Arizona extension payment by credit card or electronic payment.
  • Using Form 204 for a Small Business Income tax extension payment: Use Form 204-SBI for that payment. Do not file Form 204-SBI unless you are making an extension payment for the Small Business tax return.
  • Choosing a different filing status: Your filing status on Form 204 must match the Arizona return listed on the form.
  • Leaving payment details off your check: Include your SSN, “Form 204” and tax year. For nonresident composite payments, include “Composite 140NR,” the taxable year end and the entity’s EIN.
  • Stapling items or marking restricted areas: Do not staple any items to the return or mark the area labeled “Revenue Use Only.”

Questions people ask

How long is the Arizona filing extension?

Arizona grants an automatic six-month extension for the individual return forms listed on Form 204. An Arizona extension cannot be granted for more than six months beyond the return’s original due date.

Does Arizona accept a federal extension?

Yes. Arizona accepts a valid federal extension for the period it covers, including the automatic six-month individual federal filing extension.

Can I estimate my 2024 tax liability?

Yes. Line 1 specifically allows you to estimate your 2024 tax liability.

Does Form 204 also extend my Small Business Income tax return?

Yes. Filing Form 204 also provides an automatic six-month extension for Form 140-SBI, 140NR-SBI or 140PY-SBI. Use Form 204-SBI to make an extension payment for that return.

Should I mail Form 204 if I pay electronically while using a federal extension?

No. If you are filing under a federal extension and making an Arizona extension payment by credit card or electronic payment, the form says not to mail Form 204. The department will apply the payment to your account.

Official sources

All versions of 204