Arizona Department of Revenue Extends Due Dates
Trusts & Estates, Tax Update
Arizona Department of Revenue Extends Due Dates
Filing and Payment Deadline Extended. The filing deadline for Arizona 2020 individual income tax returns is now May 17, 2021. The due date for paying individual income tax is also May 17, 2021. These extensions apply only to individual returns.
Estimated Tax Payments. Estimated tax payments are due on April 15, 2021.
Requesting a Filing Extension Beyond May 17, 2021. The due date to file an Arizona Form 204 or to file an IRS Form 4868 is now May 17, 2021. By filing one of these forms, the due date for filing an individual Arizona 2020 tax return is extended from May 17, 2021 until October 15, 2021.1
Charitable Tax Credits. May 17, 2021, is now the deadline for making charitable donations to claim certain Arizona tax credits on a 2020 individual income tax return. These are the tax credits for donations to qualifying charitable organizations, qualifying foster care charitable organizations, certified school tuition organizations and public schools.
Clarification on Certain Charitable Donations. Arizona provides two separate tax credits for individuals who make contributions to charitable organizations: one for donations to Qualifying Charitable Organizations (using Arizona Form 321) and the second for donations to Qualifying Foster Care Charitable Organizations (using Arizona Form 352).
The Arizona Department of Revenue publishes a list of the charities that qualify to receive donations for these credits.
The current lists can be found here:
- https://azdor.gov/sites/default/files/CREDITS_2021_qco.pdf
- https://azdor.gov/sites/default/files/CREDITS_2021_qfco.pdf
- https://azdor.gov/sites/default/files/media/CREDITS_2020_qco.pdf
- https://azdor.gov/sites/default/files/media/CREDITS_2020_qfco.pdf
If the donation was made in 2020, the taxpayer uses the 2020 list. If the donation was made between January 1, 2021, and May 17, 2021, the taxpayer uses the 2021 list (even though the credit is claimed on the 2020 return). Additional organizations may be added to the 2021 list from time to time.
[1] In general, when an individual taxpayer needs additional time to file an Arizona individual income tax return, he or she can request an extension beyond the original due date of the return (usually April 15) by filing Arizona Form 204 with the Arizona Department of Revenue or by filing IRS Form 4868 with the IRS by April 15. A taxpayer does not need to file a Form 204 if the taxpayer timely files IRS Form 4868. This extends the due date for filing a return (but not for the payment of tax) from April 15 to October 15.
