INSTRUCTIONS: ARIZONA INDIVIDUAL ESTIMATED TAX PAYMENT BOOKLET (Form 140ES)

Arizona taxpayers use a form 140ES to file their estimated tax payments. This is mandatory for individuals whose income exceeds certain limits and can also be done voluntarily by partnerships or S corporations. This article discusses the booklet made available on the website of the Arizona Department of Revenue containing supplemental instructions and worksheets.

Arizona Individual Estimated Tax Payment Booklet 140ES Step 1: The first page of this booklet is a cover page.

Arizona Individual Estimated Tax Payment Booklet 140ES Step 2: The second page of the booklet has been left blank intentionally.

Arizona Individual Estimated Tax Payment Booklet 140ES Step 3: The third page contains phone numbers for further assistance, information about who should file form 140ES, general information about using the form, a table defining the income limits requiring individual taxpayers to file this form, a definition of Arizona gross income for estimated tax payment purposes, and information about deadlines for filing this form.

Arizona Individual Estimated Tax Payment Booklet 140ES Step 4: The second page includes information about submitting voluntary payments and how to submit your payment.

Arizona Individual Estimated Tax Payment Booklet 140ES Step 5: The fifth page contains a copy of form 140ES.

Arizona Individual Estimated Tax Payment Booklet 140ES Step 6: The sixth page has been intentionally left blank.

Arizona Individual Estimated Tax Payment Booklet 140ES Step 7: The seventh and eight pages contain another copy of form 140ES and a blank page, respectively.

Arizona Individual Estimated Tax Payment Booklet 140ES Step 8: Pages 9 through 12 also contains additional copies of form 140ES separated by intentionally blank pages.

Arizona Individual Estimated Tax Payment Booklet 140ES Step 9: Page 13 contains a worksheet use to compute estimated payments for individuals. On line 1, enter your estimated Arizona taxable income.

Arizona Individual Estimated Tax Payment Booklet 140ES Step 10: On lines 2 through 6, document income additions as instructed.

Arizona Individual Estimated Tax Payment Booklet 140ES Step 11: On lines 8 through 13, document income subtractions as instructed.

Arizona Individual Estimated Tax Payment Booklet 140ES Step 12: On lines 14 through 17, document deductions and exemptions as instructed.

Arizona Individual Estimated Tax Payment Booklet 140ES Step 13: Calculate your estimated Arizona income tax on lines 18 through 24 as instructed. Page 15 is blank, while page 16 contains information for resources for further assistance.