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

Arizona corporations required to pay estimated tax but who are not required to do so via electronic funds transfer file a form 120ES to make their payments. This document is available as part of a larger booklet containing instructions and supplemental forms. This booklet can be obtained from the website of the Arizona Department of Revenue.

Arizona Corporation Estimated Tax Payment Booklet 120ES Step 1: The first page is a cover page.

Arizona Corporation Estimated Tax Payment Booklet 120ES Step 2: The second page contains form 120ES and general instructions for completion.

Arizona Corporation Estimated Tax Payment Booklet 120ES Step 3: The third page contains additional general instructions for completion of the form.

Arizona Corporation Estimated Tax Payment Booklet 120ES Step 4: The fourth and fifth pages contain an additional copy of form 120ES and the accompanying general instructions.

Arizona Corporation Estimated Tax Payment Booklet 120ES Step 5: The sixth and seventh pages contain form 120W, a worksheet used in the calculation of the estimated taxes owed.

Arizona Corporation Estimated Tax Payment Booklet 120ES Step 6: The eighth page contains instructions for completing lines 1 through 2D of form 120W.

Arizona Corporation Estimated Tax Payment Booklet 120ES Step 7: The ninth page contains instructions for completing lines 3 through line 1 of Part I of form 120W.

Arizona Corporation Estimated Tax Payment Booklet 120ES Step 8: The tenth page contains instructions for completing lines 2 through 36 of form 120W.

Arizona Corporation Estimated Tax Payment Booklet 120ES Step 9: The eleventh page contains instructions for completing lines 38 through 47 of form 120W.

Arizona Corporation Estimated Tax Payment Booklet 120ES Step 10: The twelfth and thirteenth page contain an additional copy of form 120W.

Arizona Corporation Estimated Tax Payment Booklet 120ES Step 11: The fourteenth and fifteenth pages contain an additional copy of form 120ES and the accompanying instructions.

Arizona Corporation Estimated Tax Payment Booklet 120ES Step 12: The sixteenth and seventeenth pages contain an additional copy of form 120ES and the accompanying instructions.

Arizona Corporation Estimated Tax Payment Booklet 120ES Step 13: The last page of this booklet contains phone numbers for further assistance in completion of these documents, as well as information about obtaining walk-in assistance at the offices of the Arizona Department of Revenue.