Arizona

Corporate income tax

Form 120 due by the 15th day of the 4th month following the close of the taxable year.

Extension. Up to 7 months for a C corporation...

Partnerships and S corporations

Arizona offers an annual pass-through entity (PTE) election on Form 165/120S; PTE tax is assessed at 2.5% of income attributable to resident partners/shareholders (and Arizona-source income of nonresidents); owners may opt out. S corps are otherwise not taxed at entity level.

Transaction privilege tax

Due date. Statutory due date is the 20th of the month following the reporting period (A.R.S. 42-5014). ADOR's calendar treats paper returns as timely if received by the second-to-last business day of the month and electronic returns/payments as timely if submitted in AZTaxes by 11:59 p.m. on the last business day of the month.

Filing frequency. Based on the business's total estimated annual combined state, county and city TPT liability (not gross receipts); set at licensing and changed via the Business Account Update Form.

Thresholds. Annual: less than $2,000 estimated annual combined liability; quarterly: $2,000 to $8,000; monthly: more than $8,000.

Prepayments. ADOR lists an 'Electronic Annual Estimated Tax Payment' (June estimated TPT payment) for large taxpayers; the qualifying threshold was not verified in this pass.

Notes

Arizona has no franchise tax, gross receipts tax or LLC annual tax administered by ADOR; the corporate annual report is filed with the Arizona Corporation Commission and was not chased. Corporate income tax rate is a flat 4.9% (not verified here).