Arizona Estimated Tax Payments 2026

The 2026 Form 140ES instructions set two gross income tests that are joined by AND, so both must be met. Your Arizona gross income for 2025 must have been greater than the amount for your filing status, AND your Arizona gross income for 2026 must exceed the amount for your filing status. The amounts are: Single, $75,000 for 2025 and $75,000 for 2026; Married filing joint, $150,000 and $150,000; Married filing separate, $75,000 and $75,000; Head of Household, $75,000 and $75,000.

For a full-year resident, Arizona gross income is your federal adjusted gross income; for a part-year resident it is the part of federal adjusted gross income you must report to Arizona; for a nonresident it is the part derived from Arizona sources. Once you make an estimated payment you must file a tax return for that year to claim it.

• You must make Arizona estimated income tax payments during 2026 if your Arizona gross income for 2025 was greater than, AND your Arizona gross income for 2026 exceeds, the amount for your filing status listed in the paragraph above.

  “You must make Arizona estimated income tax payments during 2026 if:”

• If you met the income threshold for 2025, you must make estimated payments during 2026 unless you are sure you will not meet the threshold for 2026.

  “If you met the income threshold for 2025, you must make estimated payments during 2026 unless you are sure you will not meet the threshold for 2026.”

• If you are a full-year resident, your Arizona gross income is your federal adjusted gross income.

  “If you are a full-year resident, your Arizona gross income is your federal adjusted gross income.”

• Once you make an estimated payment, you must file a tax return for that year in order to claim the estimated payment.

  “Once you make an estimated payment, you must file a tax return for that year in order to claim the estimated payment.”

The instructions say your payments, when added to your Arizona withholding, must total either 90% of the tax due for 2026, or 100% of the tax due for 2025. You can use your 2025 tax only if you were required to file and did file a 2025 Arizona income tax return.

To estimate 2026 liability the instructions give a 2.5% rate: “For tax year 2026 estimated tax payments, the tax rate for estimating your tax liability is 2.5%.” The worksheet on page 2 of the form multiplies line 18 by 2.5% (.025), then takes 90% of the result after credits, compares it with the preceding year’s Arizona tax liability if you were required to file and did file a return for that year, uses the smaller of the two, subtracts the Arizona tax you expect to be withheld and, if the first payment you are required to make is due April 15, 2026, enters one fourth of the result (minus any 2025 overpayment applied to the installment) on the Form 140ES.

• If you have to make estimated payments, your payments, when added to your Arizona withholding, must total either 90% of the tax due for 2026, or 100% of the tax due for 2025.

  “If you have to make estimated payments, your payments, when added to your Arizona withholding, must total either 90% of the tax due for 2026, or 100% of the tax due for 2025.”

• You can use your 2025 tax to figure the amount of payments that you must make during 2026 only if you were required to file and did file a 2025 Arizona income tax return.

  “You can use your 2025 tax to figure the amount of payments that you must make during 2026 only if you were required to file and did file a 2025 Arizona income tax return.”

• For tax year 2026 estimated tax payments, the tax rate for estimating your tax liability is 2.5%.

  “For tax year 2026 estimated tax payments, the tax rate for estimating your tax liability is 2.5%.”

• Worksheet line 19: Multiply line 18 by 2.5% (.025) to calculate your Arizona estimated tax liability.

  “Multiply line 18 by 2.5% (.025) to calculate your Arizona estimated tax liability.”

• Worksheet line 24: If you entered an amount on line 23 (the preceding year’s Arizona tax liability, if you were required to file and did file a return for that year), enter the smaller of line 22 (90% of line 21) or line 23.

  “If you entered an amount on line 23, enter the smaller of line 22 or line 23.”

• Worksheet line 27: If the first payment you are required to make is due April 15, 2026, enter 1/4 of line 26 (minus any 2025 overpayment that you are applying to this installment) here and on your 140ES.

  “If the first payment you are required to make is due April 15, 2026, enter 1/4 of line 26 (minus any 2025 overpayment that you are applying to this installment) here and on your 140ES”

The instructions say that for the most part you must make your payments in four equal installments, and the form lists the four calendar year due dates by quarter. Arizona’s rule for skipping the January payment uses February 1: if you file your 2026 Arizona return by February 1, 2027 and pay in full the amount stated on the return as payable, you do not have to make the fourth estimated tax payment.

Farmers and fishermen who report as such for federal purposes make one installment, due January 15, 2027, and have no requirement to make it if they file their 2026 Arizona return on or before March 1, 2027 and pay in full the amount stated on the return as payable. An individual who elects to be treated as a nonresident alien on the federal return may make three payments, the first equal to 50% of the total required payments.

• For the most part, you must make your payments in four equal installments.

  “For the most part, you must make your payments in four equal installments.”

• 1st Quarter (January to March): due April 15, 2026.

  “1st Quarter – January to March | Due date is April 15, 2026.”

• 2nd Quarter (April to June): due June 15, 2026.

  “2nd Quarter – April to June | Due date is June 15, 2026.”

• 3rd Quarter (July to September): due September 15, 2026.

  “3rd Quarter – July to September | Due date is September 15, 2026.”

• 4th Quarter (October to December): due January 15, 2027.

  “4th Quarter – October to December | Due date is January 15, 2027.”

• If any of the due dates fall on a Saturday, Sunday, or legal holiday, you may make the required payment for that quarter by midnight on the next business day following that day.

  “If any of the due dates fall on a Saturday, Sunday, or legal holiday, you may make the required payment for that quarter by midnight on the next business day following that day.”

• If you file your 2026 Arizona return by February 1, 2027 and pay in full the amount stated on the return as payable, you do not have to make the fourth estimated tax payment.

  “If you file your 2026 Arizona return by February 1, 2027and pay in full the amount stated on the return as payable, you do not have to make the fourth estimated tax payment.”

• If you report as a farmer or fisherman for federal purposes, you only have to make one installment for a taxable year; for a 2026 calendar year filer it is due January 15, 2027.

  “If you report as a farmer or fisherman for federal purposes, you only have to make one installment for a taxable year.”

• There is no requirement to make this payment if you file your 2026 Arizona return on or before March 1, 2027 and pay in full the amount stated on the return as payable.

  “There is no requirement to make this payment if you file your 2026 Arizona return on or before March 1, 2027and pay in full the amount stated on the return as payable.”

• If you are an individual who elects to be treated as a nonresident alien on the federal income tax return, you may make three estimated payments (June 15, 2026, September 15, 2026 and January 15, 2027; the first must equal 50% of your total required payments).

  “If you are an individual who elects to be treated as a nonresident alien on the federal income tax return, you may make three estimated payments.”

You can pay online at AZTaxes.gov by eCheck from a checking or savings account (the instructions say there is no fee for this method) or by Visa, MasterCard, Discover or American Express credit card, for which a third-party provider charges a convenience fee based on the amount of the payment. Choose “Make a Payment” and select “140ES” as the payment type. Do not mail the form when you pay electronically; the Department applies the payment to your account, and you must claim it on your original return when you file. The instructions add that you may not make an electronic payment from your checking or savings account if the payment will ultimately be coming from a foreign account, in which case you must pay by check or money order.

To mail a payment, make your check or money order payable to Arizona Department of Revenue, write your SSN, “Tax Year 2026” and “140ES” on it, include it with the completed Form 140ES and mail it to Arizona Department of Revenue, PO Box 29085, Phoenix, AZ 85038-9085. The form says “DO NOT USE THIS FORM TO MAKE DELINQUENT INCOME TAX PAYMENTS” and to use it only for mailing estimated payments. Round each payment to whole dollars, check only one quarter box and submit a separate form for each quarter. The Department cannot accept checks or money orders in foreign currency.

• Make your check or money order payable to Arizona Department of Revenue.

  “Make your check or money order payable to Arizona Department of Revenue.”

• Write your SSN, “Tax Year 2026” and “140ES” on your payment.

  “Write your SSN, “Tax Year 2026” and “140ES” on your payment.”

• Mail to Arizona Department of Revenue, PO Box 29085, Phoenix, AZ 85038-9085.

  “Mail to Arizona Department of Revenue, PO Box 29085, Phoenix, AZ 85038-9085.”

• Check only one box for the quarter for which this payment is made. Do not select more than one quarter. You must submit a separate form for each quarter for which a payment is made.

  “Check only one box for the quarter for which this payment is made. Do not select more than one quarter. You must submit a separate form for each quarter for which a payment is made.”

• If you pay electronically at AZTaxes.gov: Do not mail this form. We will apply this payment to your account.

  “Do not mail this form. We will apply this payment to your account.”

• NOTE: You may not make an electronic payment from your checking or savings account if the payment will ultimately be coming from a foreign account. In this case, you must pay by check or money order.

  “NOTE: You may not make an electronic payment from your checking or savings account if the payment will ultimately be coming from a foreign account. In this case, you must pay by check or money order.”

• DO NOT USE THIS FORM TO MAKE DELINQUENT INCOME TAX PAYMENTS. Use this form only for mailing estimated payments.

  “DO NOT USE THIS FORM TO MAKE DELINQUENT INCOME TAX PAYMENTS.”

• Paying from a checking or savings account: There is no fee to use this method.

  “There is no fee to use this method.”

• Paying by credit card: The provider will charge you a convenience fee based on the amount of your tax payment.

  “The provider will charge you a convenience fee based on the amount of your tax payment.”

• The Department’s Individual Estimated Tax Payment Form page describes Form 140ES as the form used by individual taxpayers mailing a voluntary or mandatory estimated payment.

  “Form is used by individual taxpayers mailing a voluntary or mandatory estimated payment;”

Official page: AZTaxes.gov: Make a Payment (choose 140ES as the payment type). Form: Arizona Form 140ES (2026 Individual Estimated Income Tax Payment).

The 2026 instructions say the Department will charge a penalty if you fail to make any required estimated payment, and to use Arizona Form 221, Underpayment of Estimated Tax by Individuals, to figure it. The penalty is equal to the interest that would accrue on the underpayment and cannot be more than 10% of the underpayment.

• The department will charge you a penalty if you fail to make any required estimated payment. Use Arizona Form 221, Underpayment of Estimated Tax by Individuals, to figure the amount of this penalty.

  “The department will charge you a penalty if you fail to make any required estimated payment. Use Arizona Form 221, Underpayment of Estimated Tax by Individuals, to figure the amount of this penalty.”

• The penalty is equal to the interest that would accrue on the underpayment. The penalty cannot be more than 10% of the underpayment.

  “The penalty is equal to the interest that would accrue on the underpayment. The penalty cannot be more than 10% of the underpayment.”