INSTRUCTIONS: ARIZONA CORPORATION ESTIMATED TAX PAYMENT (Form 120ES)

In Arizona, form 120ES is used to file a corporation estimated tax payment. This form should be filed by entities filing a form 99T, 120, 120A and 120S that are required to make Arizona estimated tax payments. This document can be obtained from the website of the Arizona Department of Revenue. This form should not be used if payment is submitted by electronic funds transfer (EFT) or over the internet. Taxpayers whose Arizona corporate income tax liability for the preceding taxable year was $20,000 or more are required to make their estimated tax payments via electronic funds transfer.

Arizona Corporation Estimated Tax Payment 120ES Step 1: Enter the end date of the taxable year you are filing for.

Arizona Corporation Estimated Tax Payment 120ES Step 2: If this is the first year you are filing a tax return under this name and employer identification number, check the box where indicated.

Arizona Corporation Estimated Tax Payment 120ES Step 3: If your name, address or employer identification number has changed, check the box where indicated.

Arizona Corporation Estimated Tax Payment 120ES Step 4: If your employer identification number has changed, list the prior number.

Arizona Corporation Estimated Tax Payment 120ES Step 5: Enter the payment number of the enclosed amount.

Arizona Corporation Estimated Tax Payment 120ES Step 6: On line 1, enter the name of the firm exactly as it will appear on the return and the employer identification number.

Arizona Corporation Estimated Tax Payment 120ES Step 7: On line 2, enter the street number or P.O. box and the business telephone number.

Arizona Corporation Estimated Tax Payment 120ES Step 8: On line 3, enter the city, state and zip code.

Arizona Corporation Estimated Tax Payment 120ES Step 9: Enter the amount of the payment enclosed.

Arizona Corporation Estimated Tax Payment 120ES Step 10: Make your check payable to "Arizona Department of Revenue." Include your employer identification number on the payment.

Arizona Corporation Estimated Tax Payment 120ES Step 11: Mail the form to the address given at the bottom of the form. Additional assistance in completing this form can be obtained by contacting the phone numbers listed in the informational bottom half of the document. The document is also available as part of a larger booklet available on the website of the Arizona Department of Revenue.