Arizona Form 140ES – Estimated Tax Payment Vouchers
Last reviewed: 2025-11-16
Use the Arizona Tax Form Calculator Form 140ES: Arizona Estimated Tax Payment Vouchers as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 Arizona state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.
Arizona Form 140ES includes the four official estimated tax vouchers used by individuals who need to make quarterly income tax payments to the Arizona Department of Revenue. Taxpayers typically use Form 140ES when their withholdings are not sufficient to cover their total Arizona tax liability for the year. The vouchers ensure timely and accurate payment of estimated tax to avoid penalties and interest. Each voucher corresponds to a specific due date and requires only basic identification details and the amount being paid.
Estimated payments are most commonly made by self-employed individuals, retirees without sufficient withholding, and taxpayers with investment, rental, or pass-through income that generates Arizona tax. Arizona’s estimated payment thresholds follow state underpayment rules, and taxpayers may choose to pay using the safe-harbor method, current-year estimate or prior-year liability method.
Arizona Estimated Tax Payment Requirements
Arizona requires estimated tax payments when the combined state income tax, after withholding and refundable credits, is expected to exceed certain thresholds. The Form 140ES vouchers allow taxpayers to submit these payments by mail but can also be used as reference for electronic submission. Each voucher corresponds to a quarter and must include the taxpayer’s name, identification number and the amount of estimated tax being paid.
- Estimate your annual Arizona tax liability: Use your current-year income projections or prior-year tax return as a baseline.
- Subtract Arizona withholding and refundable credits: If the remaining projected liability exceeds state thresholds, estimated payments are required.
- Submit quarterly payments using the vouchers: Payments are due in April, June, September and January of the following year.
Missing a payment or paying late may trigger underpayment penalties unless safe-harbor rules are met. Taxpayers can avoid most penalties by paying either 100% of the prior-year Arizona liability or 90% of the current-year estimated liability.
| Voucher 1 — Due April 15 | ||
|---|---|---|
| Taxpayer Name | ||
| SSN | ||
| Amount Paid | ||
| Voucher 2 — Due June 17 | ||
| Taxpayer Name | ||
| SSN | ||
| Amount Paid | ||
| Voucher 3 — Due September 16 | ||
| Taxpayer Name | ||
| SSN | ||
| Amount Paid | ||
| Voucher 4 — Due January 15 (following year) | ||
| Taxpayer Name | ||
| SSN | ||
| Amount Paid | ||
Understanding the Four Vouchers
Each Form 140ES voucher corresponds to one of four scheduled deadlines throughout the year. Although the vouchers are pre-labeled by quarter, taxpayers may pay any amount at any time before the annual filing deadline. Payments may also be made electronically through AZTaxes.gov, which is often faster and provides immediate confirmation.
- Voucher 1: Due April 15
- Voucher 2: Due June 17
- Voucher 3: Due September 16
- Voucher 4: Due January 15 of the following year
Taxpayers should review their income each quarter and adjust estimated payments if circumstances change, such as increased business income, reduced withholding, or receiving pass-through income late in the year. Adjustments help ensure payments remain aligned with liability and reduce the chance of an underpayment penalty.
Last reviewed: 2025-11-16: If you believe this form requires an update, please contact us.
Additional Resources
- Arizona Department of Revenue
- Arizona Form 140 – Resident Calculator
- Arizona Form 140PY – Part-Year Resident Calculator
- Arizona Form 140EZ – EZ Calculator
Taxpayers using Form 140ES should revisit their payment schedule if their income changes significantly during the year. Proper planning ensures accurate, penalty-free filing when the annual Arizona tax return is submitted.
Quick Access Tools
Frequently Asked Questions
Is Form 301 used for amended returns?
Yes. When amending a return involving credits, Form 301 must be recompleted to reflect corrected amounts, removed credits, or added credits. If the corrected return results in credit recapture, Part III of Form 301 calculates the amount owed. Taxpayers filing amended returns should also include Form 300 and any corrected credit schedules to ensure Arizona can recompute tax liability accurately.
Can taxpayers claim both the Arizona and federal foreign tax credits?
Yes, Arizona residents may claim both, but they must coordinate claims carefully. If a taxpayer takes a foreign tax deduction on their federal return instead of a federal credit, Arizona generally requires them to reverse that deduction before applying the Arizona credit. Likewise, if the foreign tax is refunded after filing, both federal and Arizona returns may require amendments. For step-by-step examples, see the guidance linked on the AZ-309 calculator page.
Can charitable donations increase the standard deduction?
Arizona provides an increased standard deduction adjustment for certain charitable contributions—check the state section.
What documentation must accompany Arizona Form 131?
Arizona typically requires: (1) a copy of the death certificate, (2) Form 131 completed and signed by the claimant, and (3) if applicable, court letters of personal representative appointment. When no personal representative exists, individuals claiming based on funeral or medical expenses must attach receipts or payment confirmations. If the spouse claims the refund, no probate documentation is required, but the spouse must still provide the death certificate. For electronically filed returns where attachments cannot be included, taxpayers must mail the documentation to the Arizona Department of Revenue with a cover note referencing the e-file confirmation. You can refer to the instructions included with the form at the AZ-131 calculator page.
How are refunds and payments handled on Form 140?
Refunds and balances due are determined by comparing total tax after credits with total payments and withholding. Form 140 incorporates Arizona withholding from W-2s and 1099s, estimated tax payments, extension payments, refundable credits, and certain credit transfers. Any excess withholding or refundable credits generate a refund, while an underpayment results in a balance due. Taxpayers may also designate part of their refund to voluntary Arizona funds or apply it to next year’s estimated tax. Instructions for refund allocation and electronic payment methods can be found on the Form 140 filing guide at Arizona Form 140.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.