1azdor.gov Forms .. ADOR Forms 40ES%20instructions

1) The document provides instructions for making estimated income tax payments in Arizona, including who must make payments, how much should be paid, and payment due dates. 2) Payments must total either 90% of the tax due for the current year or 100% of last year's tax. Payments are generally due in four equal installments by April 16, June 15, September 17, and January 15. 3) Exceptions to the four payment rule include filing by January 31 and paying in full, being a farmer/fisherman, or being a nonresident alien.