204: for Filing Extension Form (2025)

Arizona · Arizona DOR · Used for tax years 2025

Arizona Form 204 requests an automatic six-month filing extension for individual income tax returns or transmits an Arizona extension payment when a federal extension is used. It reports your estimated tax liability, withholding, estimated tax payments, credits, balance of tax, a

Who files this form

Form 204 is an application for a filing extension for individual Arizona returns. It covers Forms 140, 140A, 140EZ, 140NR, 140PY, 140PTC and 140ET, and includes a selection for nonresident composite Form 140NR returns.

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

When it's due

For calendar-year 2025 returns:

  • Your Form 204 extension request must be postmarked on or before April 15, 2026.
  • The six-month extended filing due date is October 15, 2026.

What you'll need

Have the following information ready to complete Form 204:

  • Your name, Social Security number, current address and daytime phone number. Include your spouse’s name and Social Security number if filing jointly.
  • Your Arizona return type and filing status. The filing status must match your return.
  • Your 2025 tax liability, which you may estimate.
  • Your Arizona income tax withheld and estimated tax payments for 2025.
  • Credits you will claim on your 2025 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 file on a fiscal-year basis.

If mailing a payment, include it with the form.

How to file

  1. Enter your personal information and select your return type and filing status.
  2. Check the applicable box for a calendar-year extension, fiscal-year extension or payment submitted while using a federal extension.
  3. Enter your 2025 tax liability on line 1, withholding on line 2, estimated payments on line 3 and credits on line 4. Add lines 2 through 4 on line 5, then subtract line 5 from line 1 for line 6. Enter the enclosed payment amount on line 7.

Mailing with a payment:

Arizona Department of Revenue

PO Box 29085

Phoenix, AZ 85038-9085

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

Mailing without a payment:

Arizona Department of Revenue

PO Box 52138

Phoenix, AZ 85072-2138

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 payment to your account.

Common mistakes

  • Do not staple any items to the return or mark the revenue-use-only area.
  • Check only one return-type box and one extension-request box.
  • Make sure your filing status matches your Arizona return.
  • Include your payment with the form when paying by mail, and put the required identifying information on the payment.
  • Do not mail Form 204 if you are using a federal extension and paying the Arizona extension amount by credit card or electronic payment.
  • Do not file Form 204-SBI unless you are making an extension payment for your Small Business Income tax return. Use Form 204-SBI for that payment.

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.

Will Arizona accept my federal extension?

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

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 if you need to make an extension payment for that return.

Can I estimate my 2025 tax liability?

Yes. Line 1 allows you to estimate your tax liability for 2025.

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

No. If you are using 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