Arizona business filing dates, 2027
State-level due dates for businesses filing in Arizona. Every line links to the official page it came from, with the date that page was read. Where no official source has been verified, the line says so instead of showing a date.
Add to Google CalendarAdd to Apple or OutlookDownload .ics20 dated lines in the calendar file · sources last read 2026-09-23
Coverage · 2 of 6 fully dated
Income / franchise tax return
2 dates · 1 not dated yetThe annual return for the business’s tax year, and in franchise-tax states the report that keeps the entity in good standing. Which form and which date depend on the entity type and the tax year. Where the source grants an extension, it extends the time to file; the source says whether it also extends the time to pay.
Why no dates: Drafted from Arizona's official source; dates show once the rule has been independently checked against that source.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Form 120S S corporation returncalendar-year S corporationSource text“All S Corporation returns are due on or before the 15th day of the third month following the close of the taxable year. If the S Corporation has a valid federal or Arizona filing extension, the return is due by the extended due date.”verbatim · azdor.gov · retrieved 2026-09-23 | Applies toAn S corporation's return is due on or before the 15th day of the 3rd month after its taxable year closes; with a valid federal or Arizona extension, by the extended due date. | Due ruleForm 120S: 15th day of the 3rd month after the tax year ends | 2027 dates
| Source · retrievedazdor.gov/forms/corporate-tax-forms/arizona-s-corporation-income-tax-return (official source, opens in a new tab)retrieved |
Form 120 corporation income tax returncalendar-year C corporationSource text“Returns are due by the 15th day of the fourth month following the close of the taxable year. If the due date for the return falls on a Saturday, Sunday, or a legal holiday, the return is considered timely filed if it is post-marked the next business day.”verbatim · azdor.gov · retrieved 2026-09-23 | Applies toA corporation's Arizona return is due by the 15th day of the 4th month after its taxable year closes. A return due on a Saturday, Sunday or legal holiday is timely if postmarked the next business day. | Due ruleForm 120: 15th day of the 4th month after the tax year endsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedazdor.gov/business/corporate-income-tax (official source, opens in a new tab)retrieved |
How an LLC files in ArizonaSource text“A limited liability company that makes a valid federal election to be taxed as a corporation must file an Arizona corporate income tax return. A single member limited liability company that is disregarded as an entity is treated as a branch or division of the owner, and is included in the tax return of its owner.”verbatim · azdor.gov · retrieved 2026-09-23 | Applies toAn LLC that has made a valid federal election to be taxed as a C corporation files an Arizona corporate return; a single-member LLC disregarded into its individual owner is included in its owner's return. Other LLCs are not covered by this line. | Due ruleNo date: see the source text | 2027 dates— | Source · retrievedazdor.gov/business/corporate-income-tax (official source, opens in a new tab)retrieved |
| Form 165 partnership return | Applies toShown once verified | Due ruleUnsupported | 2027 datesNot yet verified against its official source; no date is shown until it is. | Source · retrievedNo verified source on file |
Estimated tax
UnsupportedInstallments paid during the year toward the year’s tax. Whether a business must pay them depends on its expected liability, which this page cannot know; the lines show when installments fall due for those who must.
Why no dates: Every date shown here is checked against its official source.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
| Corporate estimated tax (Form 120ES)calendar-year C corporation | Applies toA C corporation expecting Arizona tax of at least $1,000 for the year pays estimates by the 15th day of the 4th, 6th, 9th and 12th months of its taxable year; a weekend or legal-holiday date moves to the next business day. | Due ruleUnsupported | 2027 datesAuthority for 2027 not yet published; no date is shown until it is. | Source · retrievedNo verified source on file |
Withholding
1 dateReturns and deposits of income tax withheld from employees’ wages. The agency assigns each employer a deposit frequency, usually from its past liability, so the dates differ by frequency.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Form A1-APR annual payment withholding returnSource text“Arizona Form A1-APR is due January 31 of the year following the calendar year for which Arizona income tax was withheld. Submit federal Forms W-2 and W-2c reporting Arizona wages and/or Arizona income tax withheld, and federal Forms W-2G and 1099 reporting Arizona income tax withheld, with Arizona Form A1-APR. If the Arizona Annual Reconciliation form (Form A1-R or Form A1-APR) was filed electronically, any federal attachments mailed to the Department (Optical Media or paper) should be attached to a paper Form A1-T. NOTE: If January 31 falls on a Saturday, Sunday or legal holiday, the return is considered timely if filed by the next business day. Employers may apply for a 30-day extension of time to file Arizona Form A1-APR. Employers must show good cause when requesting an extension. Mail the extension request before January 31 of the next year.”verbatim · azdor.gov · retrieved 2026-09-23 | Applies toAn employer that pays Arizona withholding annually files Form A1-APR by January 31 of the next year, with its W-2s. A January 31 on a weekend or legal holiday moves to the next business day. A 30-day filing extension (to March 2, or March 1 in a leap year) may be requested for good cause before January 31. | Due ruleForm A1-APR: January 31 of the year after the calendar year endsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedazdor.gov/business/withholding-tax/employer-withholding-filing-obligations (official source, opens in a new tab)retrieved |
Arizona withholding payment scheduleSource text“Annually: An employer whose previous 4 quarter Arizona withholding average is less than $200 (and who meets additional criteria). Quarterly: An employer whose previous 4 quarter Arizona withholding average is more than $200 but less than or equal to $1,500. Monthly, Semi-weekly, or Next Business Day: An employer whose previous 4 quarter Arizona withholding average is more than $1,500, must deposit its Arizona withholding at the same time it makes its federal withholding deposit.”verbatim · azdor.gov · retrieved 2026-09-23 | Applies toPayment schedule by the prior four quarters' average Arizona withholding: annually under $200 (with other criteria); quarterly from $200 to $1,500; above $1,500, deposited with the federal deposits (monthly, semiweekly or next business day). | Due ruleNo date: see the source text | 2027 dates— | Source · retrievedazdor.gov/business/withholding-tax/employer-withholding-filing-obligations (official source, opens in a new tab)retrieved |
Unemployment insurance
UnsupportedEmployer contribution and wage reports for unemployment insurance: the state program, and FUTA at the federal level.
Why no dates: No official source confirmed yet for Arizona's unemployment insurance report due dates.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
| Unemployment insurance | Applies toShown once verified | Due ruleUnsupported | 2027 datesNo official source confirmed yet for Arizona's unemployment insurance report due dates. | Source · retrievedNo verified source on file |
Sales and use tax
17 dates · 1 not dated yetReturns for sales and use tax collected under a permit. The agency assigns each permit holder a filing frequency; the dates differ by frequency.
Why no dates: Every date shown here is checked against its official source.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Transaction privilege tax (TPT) returnannual filerSource text“TPT accrued is due on the 20th of the month following the end of the tax period after the taxable activity occurs—whether filing electronically or by paper. However, a grace period is allowed for both electronic and paper filers. An electronic return and payment is timely filed if the electronic return and payment are received by the Department on or before the last business day of the month in which they are due. A paper return and payment is timely filed if received by the Department on or before the second (2nd) to last business day of the month in which they are due. Note: Penalties and interest imposed on untimely filed returns will accrue from the statutory due date of the 20th and not from the last date of the grace period.”verbatim · azdor.gov · retrieved 2026-09-23 “The TPT return filing frequency is determined by the amount of a business’ total estimated annual combined Arizona, county, and municipal tax liability. Quarterly filing $2,000 - $8,000 estimated annual combined tax liability Monthly filing More than $8,000 estimated annual combined tax liability Seasonal filing 8 months or less of business activity Annual filing Less than $2,000 estimated annual combined tax liability”verbatim · azdor.gov · retrieved 2026-09-23 | Applies toTPT is due the 20th of the month after the tax period ends. A grace period runs to the last business day of that month for electronic returns (second-to-last for paper), but penalties run from the 20th; this line shows the 20th. | Due ruleTPT return: 20th day of the month after the calendar year ends | 2027 dates
| Source · retrievedazdor.gov/transaction-privilege-tax/tpt-license/tpt-filing-frequency (official source, opens in a new tab)retrieved |
Transaction privilege tax (TPT) returnquarterly filerSource text“TPT accrued is due on the 20th of the month following the end of the tax period after the taxable activity occurs—whether filing electronically or by paper. However, a grace period is allowed for both electronic and paper filers. An electronic return and payment is timely filed if the electronic return and payment are received by the Department on or before the last business day of the month in which they are due. A paper return and payment is timely filed if received by the Department on or before the second (2nd) to last business day of the month in which they are due. Note: Penalties and interest imposed on untimely filed returns will accrue from the statutory due date of the 20th and not from the last date of the grace period.”verbatim · azdor.gov · retrieved 2026-09-23 “The TPT return filing frequency is determined by the amount of a business’ total estimated annual combined Arizona, county, and municipal tax liability. Quarterly filing $2,000 - $8,000 estimated annual combined tax liability Monthly filing More than $8,000 estimated annual combined tax liability Seasonal filing 8 months or less of business activity Annual filing Less than $2,000 estimated annual combined tax liability”verbatim · azdor.gov · retrieved 2026-09-23 | Applies toTPT is due the 20th of the month after the tax period ends. A grace period runs to the last business day of that month for electronic returns (second-to-last for paper), but penalties run from the 20th; this line shows the 20th. | Due ruleTPT return: 20th day of the month after the quarter ends | 2027 dates
| Source · retrievedazdor.gov/transaction-privilege-tax/tpt-license/tpt-filing-frequency (official source, opens in a new tab)retrieved |
Transaction privilege tax (TPT) returnmonthly filerSource text“TPT accrued is due on the 20th of the month following the end of the tax period after the taxable activity occurs—whether filing electronically or by paper. However, a grace period is allowed for both electronic and paper filers. An electronic return and payment is timely filed if the electronic return and payment are received by the Department on or before the last business day of the month in which they are due. A paper return and payment is timely filed if received by the Department on or before the second (2nd) to last business day of the month in which they are due. Note: Penalties and interest imposed on untimely filed returns will accrue from the statutory due date of the 20th and not from the last date of the grace period.”verbatim · azdor.gov · retrieved 2026-09-23 “The TPT return filing frequency is determined by the amount of a business’ total estimated annual combined Arizona, county, and municipal tax liability. Quarterly filing $2,000 - $8,000 estimated annual combined tax liability Monthly filing More than $8,000 estimated annual combined tax liability Seasonal filing 8 months or less of business activity Annual filing Less than $2,000 estimated annual combined tax liability”verbatim · azdor.gov · retrieved 2026-09-23 | Applies toTPT is due the 20th of the month after the tax period ends. A grace period runs to the last business day of that month for electronic returns (second-to-last for paper), but penalties run from the 20th; this line shows the 20th. | Due ruleTPT return: 20th day of the month after the month ends | 2027 dates
† Falls on a Saturday; the source states no weekend rule. Falls on a Sunday; the source states no weekend rule. | Source · retrievedazdor.gov/transaction-privilege-tax/tpt-license/tpt-filing-frequency (official source, opens in a new tab)retrieved |
| TPT filing frequency | Applies toFiling frequency follows the estimated annual combined state, county and city tax: annual under $2,000; quarterly $2,000 to $8,000; monthly above $8,000; seasonal for 8 months or less of activity. | Due ruleUnsupported | 2027 datesAuthority for 2027 not yet published; nothing is shown until it is. | Source · retrievedNo verified source on file |
Annual report
no fixed dateThe annual or biennial report an entity files with the Secretary of State (or its equivalent) to stay in good standing. Some are keyed to the month the entity was formed.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
No annual report for LLCsSource text“17. Do LLCs file annual reports? No, LLCs are not required to file annual reports. Only corporations are required to file annual reports.”verbatim · azcc.gov · retrieved 2026-09-23 | Applies toArizona LLCs do not file annual reports with the Corporation Commission; only corporations do. | Due ruleNo date: see the source text | 2027 dates— | Source · retrievedazcc.gov/faqs (official source, opens in a new tab)retrieved |
Dates are computed from the linked pages as they read on each retrieval date. Agencies change their pages, and the IRS postpones deadlines after disasters; confirm with the source before filing.
Tracking these for a list of clients? FilingDates builds each client’s calendar from the same rules, with every date linked to its source.