Arizona DOR Releases Form 140ES, 2021 Individual Estimated Income Tax Payment, Instructions

The Arizona Department of Revenue (DOR) Jan. 1 released Form 140ES, 2021 Individual Estimated Income Tax Payment, with instructions. The instructions: 1) specify the individuals, partnerships, and S corporations who should use the form to make required or voluntary estimated individual income tax payments during 2021; 2) explain state gross income for the purposes of estimated income tax payments for residents, part-year residents, and nonresidents; 3) explain how to use the worksheet for computing estimated payments for individuals; and 4) provide due dates for taxpayers making their estimated payments in four equal installments. The DOR also provides line-by-line instructions to ...