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Arizona Form
Arizona Quarterly Withholding Tax Return
A1-QRT w
File no more than one original A1-QRT per EIN.
DO NOT file more than one original A1-QRT per EIN per quarter. Employer Identification Number (EIN)

Part 1 Taxpayer Information QUARTER AND YEAR*: Q Y Y Y Y
Name Employer Identification Number (EIN) *Quarter (1, 2, 3 or 4) and four digits of year
Enter this number
Number and street or PO Box QUARTER AND YEAR For these months: for the quarter:
January, February, March 1
Q Y Y Y Y
City or town, state and ZIP Code Enter Quarter (1, 2, 3 or 4) and April, May, June 2
 July, August, September 3
four digits of year. See instructions.
Business telephone number (with area code) REVENUE USE ONLY. DO NOT MARK IN THIS AREA. October, November, December 4
88
Check box if:
A Amended Return B Address Change C Final Return (CANCEL ACCOUNT)
If this is your final return, the department will cancel your withholding account. Enter the date final
wages were paid and complete Part 6 .................................... M M D D Y Y Y Y
D  Check this box if this form is being filed by the surviving employer and the periods covered 81 PM 66 RCVD
by this return are for less than three (3) months. Also enter the following:
Predecessor Employer Name .........
Predecessor Employer EIN .............
E Total Arizona payroll for this quarter ................................................................................................................................... $
F Total number of employees paid Arizona wages for this quarter ........................................................................................
Tax Liability Schedule Include all withholding amounts from all sources (i.e. wages & salary, pensions & annuities,
Part 2 gambling winnings, etc.). See instructions.
A. Quarterly Deposit Schedule: Complete if prior 4 quarter average was not more than $1,500.
A1 Tax Liability. Enter the total amount withheld during the quarter. Also enter this amount on Part 3, line 1 ................... A1
Complete Section A above OR Section B below; DO NOT COMPLETE BOTH.
B. Monthly or Semi-Weekly/Next Day Deposit Schedule: Complete if prior 4 quarter average was greater than $1,500.
Semi-weekly depositors and taxpayers with a next-day tax deposit obligation during the quarter, CHECK THIS BOX and complete Part 4. 
For lines B1 through B3, enter the total amount withheld for each month in the quarter.
B1 Month 1 Liability ............................................................................................................................................................. B1
B2 Month 2 Liability ............................................................................................................................................................. B2
B3 Month 3 Liability ............................................................................................................................................................. B3
B4 Total. Enter this amount on Part 3, line 1 ...................................................................................................................... B4

Part 3 Tax Computation (See instructions.)
1 Liability: Enter the amount from line A1 or line B4 ......................................................................................................... 1
2 Payments made during this quarter. .............................................................................................................................. 2
3 Total Amount Due: Subtract line 2 from line 1. Enter the difference. Use a minus sign to indicate a
negative amount. ............................................................................................................................................................ 3
Declaration Under penalties of perjury, I declare that I have examined this return and to the best of my knowledge and belief, it is a true, complete
and correct return.
Please
Sign
Here TAXPAYER'S SIGNATURE DATE BUSINESS TELEPHONE NUMBER

Paid PAID PREPARER’S SIGNATURE DATE PAID PREPARER’S PTIN
Preparer’s
FIRM’S NAME (OR PAID PREPARER’S NAME, IF SELF-EMPLOYED) FIRM’S EIN
Use
Only FIRM’S STREET ADDRESS FIRM’S TELEPHONE NUMBER

CITY STATE ZIP CODE
 Payment by EFT may be required. See instructions.
 This form must be e-filed unless the taxpayer has a waiver or is exempt from e-filing. See instructions
ADOR 10888 (21)
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Name (as shown on page 1)                                                                                EIN

Part 4   Semi-Weekly/Next Day Deposit Schedule
A. First Month of Quarter (Days of the Month)
1                         8                                 15                        22                                                              29 
2                         9                                 16                        23                                                              30 
3                         10                                17                        24                                                              31 
4                         11                                18                        25                                                              Check a box only if you 
5                         12                                19                        26                                                              had a next-banking day 
6                         13                                20                        27 
7                         14                                21                        28                                                              deposit obligation.
Month 1 Liability:  Enter total here and on Part 2, line B1 ............................................................................................. $

B. Second Month of Quarter (Days of the Month)
1                         8                                 15                        22                                                              29 
2                         9                                 16                        23                                                              30 
3                         10                                17                        24                                                              31 
4                         11                                18                        25                                                              Check a box only if you 
5                         12                                19                        26                                                              had a next-banking day 
6                         13                                20                        27 
7                         14                                21                        28                                                              deposit obligation.
Month 2 Liability:  Enter total here and on Part 2, line B2 ............................................................................................. $

C. Third Month of Quarter (Days of the Month)
1                         8                                 15                        22                                                              29 
2                         9                                 16                        23                                                              30 
3                         10                                17                        24                                                              31 
4                         11                                18                        25                                                              Check a box only if you 
5                         12                                19                        26                                                              had a next-banking day 
6                         13                                20                        27 
7                         14                                21                        28                                                              deposit obligation.
Month 3 Liability:  Enter total here and on Part 2, line B3 ............................................................................................. $
Part 5   Amended Form A1-QRT Return Information
If you checked the box “Amended Return” in Part 1, explain why an amended Form A1-QRT is being filed (include additional sheets, if necessary):

Part 6   Final Form A1-QRT
If you checked the box “Final Return” in Part 1, check the box that indicates why this is a final return:
  1   Reorganization or change in business entity (example:  from corporation to partnership).
  2   Business sold.
  3   Business stopped paying wages and will not have any employees in the future.
  4   Business permanently closed.
  5   Business has only leased or temporary agency employees.
  6   Other (specify reason):  

   7    Check this box if records will be kept at a location different from the address shown in Part 1.
         Name:  
         Number and Street:  
         City:                                                          State:                 ZIP Code:  

   8    Check this box if there is a successor employer.
         Name:                                                                                 EIN:  
         Number and Street:  
         City:                                                          State:                 ZIP Code:  

ADOR 10888 (21)                                               AZ Form A1-QRT (2021)                                                                           Page 2 of 2
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                                                                                                             Arizona Form 
Arizona         Quarterly Withholding Tax Return                                                              A1-QRT 
For information or help, call one of the numbers listed:            NOTE:     An employer must file Form A1-QRT for every 
Phoenix                                          (602) 255-3381     quarter.  This includes quarters in which the employer has not 
From   area codes 520 and 928, toll-free         (800) 352-4090     withheld any Arizona tax.  For those quarters, the employer 
Tax forms, instructions, and other tax information                  must  file  a  Form  A1-QRT  that  shows  zero  withholding 
If you need tax forms, instructions, and other tax information, go  liability.  These returns must be filed until the employer 
                                                                    cancels its withholding registration by filing a final Form A1-
to   the department’s website atwww.azdor.gov. 
                                                                    QRT.  The only exception is for employers that   qualify to file 
Withholding Tax Procedures and Rulings                               and pay on an annual basis (Form A1-APR).      
These instructions may refer to the department’s withholding tax 
procedures and rulings for more information.  To view or print      Exception for annual payment return (Form 
these, go to our website and selectReports & Legal Research from     A1-APR)  
the  main  menu,  then click on    Legal Research  and  select a    Certain employers may make their withholding payments on an 
Document       Type and a Category from the drop down menus.        annual basis and file an annual withholding tax return on Form 
Publications                                                        A1-APR. These employers will not file Form A1-QRT or Form 
To view or print the department’s publications, go to our website,  A1-R. 
select Reports & Legal Research from the main menu, and click       An employer may make its Arizona withholding payments on 
onPublications in the left hand column.                              an annual basis if all of the following conditions are met: 
Why      is Form A1-QRT required?                                   •    The employer has established a history of  withholding 
An employer must withhold Arizona income tax from wages                  activity by filing the quarterly tax return (Form A1-QRT) 
paid for services performed in Arizona.  Income tax must be              for at least the four preceding calendar quarters. 
withheld, unless those  wages are exempt from  Arizona              •    The employer's  withholding liability  was an amount 
withholding  tax.   In addition, Arizona income tax  may be              greater than zero  for at least one of the four preceding 
withheld   from pensions and gambling winnings.                          calendar quarters. 
The employer must remit the tax withheld to the department          •    The average amount of Arizona income taxes withheld by 
based    on the deposit schedule that applies to that employer.          the employer in the four preceding calendar quarters does 
Employers  must reconcile the amounts  withheld during the               not exceed $200.  The employer  will  meet this average 
quarter to the amounts paid during the quarter.  Form A1-QRT             withholding requirement if the total amount withheld in the 
is   filed for this purpose.                                             four preceding calendar quarters is $800 or less. 
                                                                    •
Form A1-QRT is also used as:                                             The employer has timely filed Form  A1-QRT and has 
                                                                         timely made its Arizona withholding payments for at least 
•    The payment  transmittal form for payments  made on a 
                                                                         three of the four preceding calendar quarters. 
     quarterly basis when those payments are made by check or 
                                                                    •
     money order; and,                                                   The employer has filed Form A1-QRT for all preceding 
                                                                         calendar quarters and does not have a balance due (tax, 
•    The written notification to the department that the business 
                                                                         penalty, or interest) for any preceding calendar quarter. 
     is cancelling its withholding registration.                    •    The employer has filed the annual reconciliation tax return 
NOTE:  For details about other returns and forms that may be             (Form A1-R)  for all preceding calendar  years and  has 
required, see   Withholding Tax Procedure (WTP) 16-2, What               timely filed Form A1-R for the preceding calendar year. 
Withholding Tax Forms and Returns to File and When to File 
                                                                    An employer may continue to make its Arizona withholding 
 Them .                                                             payments on an annual basis for the succeeding calendar year if 
Who      Must File Form A1-QRT                                       all of the following conditions are met: 
All employers, except employers who remit Arizona income tax        •    The average amount of Arizona income taxes withheld by 
on an annual basis, must file Form A1-QRT.  Employers that               the employer in the four preceding calendar quarters does 
remit Arizona income tax on any of the following schedules               not exceed $200; and,  
must file Form A1-QRT to reconcile their withholding deposits       •    The employer has timely filed the annual tax return and has 
for the calendar quarter:                                                timely made its annual Arizona withholding payment for 
•    Quarterly                                                           the preceding calendar year. 
•    Monthly                                                        If an employer does not meet all of the qualifying conditions to 
•    Semi-weekly                                                    continue  making its  Arizona  withholding payments on an 
•    Next day                                                       annual basis for the succeeding calendar  year,  or, if that 
Form A1-QRT is also used as:                                        employer has an average withholding of greater than $200 for the 
•    The payment  transmittal form for payments  made on a          four preceding calendar quarters: 
     quarterly basis when those payments are made by check or       •    The employer  must determine its Arizona  withholding 
     money order, and as,                                                payment schedule  for succeeding calendar quarters 
•    The written notification to the department that the business        according to the instructions in the Arizona Withholding 
     is cancelling its withholding registration.                         Liability/Payment Schedule section; and,

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                                                                                                        Arizona Form A1-QRT 
•    The employer shall  file the  quarterly tax return (Form 
                                                                    Explanation    of Deposit Schedules 
     A1-QRT) for succeeding calendar quarters. 
                                                                    The Arizona deposit schedules are as follows: 
What withholding payments are reconciled using 
                                                                        Previous 4 Quarter          Arizona Deposit Schedule  
this form?                                                            Arizona Withholding 
All Arizona withholding amounts averaging more than $200 per                   Average  
quarter are reconciled using this form.  Arizona law requires all            $1,500 or less                 Quarterly  
amounts withheld to be treated as if the withholding was from                                    (May deposit on an annual basis 
wages paid to an employee.                                                                       if 4 quarter average is $200 or 
NOTE:  Arizona law states that all amounts withheld are to be                                    less and other criteria met) 
treated as if the  withholding was from  wages paid to an                 More than $1,500             Same time as Federal 
employee.    If you file federal Form 941 to  report  federal                                    (Monthly, Semi-weekly, Next 
withholding on Arizona wages and federal Form 945 to report                                      Business Day) 
federal withholding on Arizona non-wage payments for the same       NOTE:     For help in figuring out your quarterly averages and 
Employer Identification Number (EIN), file one A1-QRT to            which deposit schedule to use, see        WTP 16-2, What 
reconcile the total Arizona withholding for the quarter.  Do not    Withholding Tax Forms and Returns to File and When to File 
file more than one original A1-QRT for the same EIN for the         Them.    
same quarter.   
                                                                    Annual     Deposit Schedule 
File Form A1-QRT for every quarter.  This includes quarters in 
                                                                    NOTE:     An employer that uses the annual deposit schedule 
which the employer has not withheld any Arizona income tax.         does not file Form A1-QRT.  This employer files Form A1-APR 
For those quarters,  file Form  A1-QRT reporting zero  (0)           instead. 
withholding  liability.   
                                                                    Some employers  may qualify to  make one annual  Arizona 
Form A1-QRT must be filed until the employer cancels  its 
                                                                    withholding  payment.    The  employer  must  have  been  in 
withholding registration by filing a final Form A1-QRT.  (See 
                                                                    business for at least a year and must have established a specified 
page 4 for instructions on filing a final Form A1-QRT.)             filing and payment history.  The employer must also have an 
NOTE:     Employers that qualify to file and pay on an annual       average quarterly Arizona tax withholding of $200 or less for 
basis (Form A1-APR) are not required to file Form A1-QRT.           the 4 preceding calendar quarters.  For complete details, see the 
                                                                    instructions for the Annual Payment Withholding Tax Return, 
Payroll Service Companies             
                                                                    Arizona   Form A1-APR.   
You may use a Payroll Service Company (PSC) to file your            The payment due date for the annual deposit schedule is: 
Form A1-QRT.  If you use a PSC, that company must file your 
                                                                      Period in Which Wages            Arizona Payment Due By 
A1-QRT   electronically.                                                        Paid 
                                                                      January – December            January 31 of the  following 
  Arizona Withholding Deposit Schedules                                                             year 
For Arizona income tax withholding purposes, several deposit          If the due  date falls on  a Saturday, Sunday, or a legal 
schedules may apply.  The schedule that an employer must use          holiday, the payment will be timely if made on the next 
depends on the amount of Arizona income tax withheld.  These          banking day. 
schedules are based on the average amount withheld during the 
prior 4  quarter period.   The employer  must compute this          Quarterly   Deposit Schedule 
average at the start of each new quarter.  The deposit schedule     An employer that does not qualify to make one annual Arizona 
that may apply for one quarter may not be the same schedule         withholding payment and its income tax withheld during the 
that applies to the next  quarter.   Refer  to A.A.C. R15-2B-       prior 4 quarters  was not  greater than $1,500, must  use the 
101(A),  OR,  to the department’s procedure, WTP  16-1,             quarterly deposit schedule. 
Procedure for Determining When an Employer Must Remit               The payment due dates for the quarterly deposit schedule are: 
Arizona Withholding Tax, for information on determining your                Quarter in Which           Arizona Payment Due By 
deposit schedule.                                                             Wages Paid 
NOTE:  Employers whose Arizona withholding tax liability for                       1st                        April 30 
the 2021 calendar year is $500 or more must make Arizona                           2nd                        July 31 
withholding tax payments using EFT. See the section “Payment                       3rd                        October 31 
by  Electronic  Funds  Transfer”  on  page  5  for  additional                     4th                        January 31 
information.                                                          If the due  date falls on  a Saturday, Sunday, or a legal 
                                                                      holiday, the payment will be considered timely if made on 
                                                                      the next banking day.             

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                                                                                                           Arizona Form A1-QRT 
                                                                     incurs a next day deposit obligation.  The employer will remain 
Monthly or Semi-Weekly Deposit Schedule  
                                                                     a semi-weekly depositor for the remainder of the calendar year 
 (Same Time as Federal Deposit Schedule)                             and for the following calendar year.  
When an employer’s prior 4 quarter average of Arizona income 
tax withheld is more than $1,500, the employer must pay its                          General Instructions 
Arizona income tax withheld at the same time it pays its federal 
                                                                     Electronic Filing of Withholding Tax Returns 
 tax.                                                                 
For federal purposes, there are two deposit schedules, monthly       Arizona  Revised Statutes  § 43-323(F)  provides that  all 
and semi-weekly.  Before the start of each calendar year, the        withholding returns shall be filed electronically for taxable 
employer  must decide  which of the two deposit schedules it         years beginning from and after December 31, 2019.   
must use.  The terms “monthly deposit schedule” and “semi-           For 2021, the department currently has three methods to file 
weekly deposit schedule” do not refer to how often a business        Form A1-QRT electronically.  These methods are: 
pays wages.  These terms refer to which set of deposit rules the     •   An employer may register at 
employer must use.  The deposit rules are based on the dates             https://efile.aztaxes.gov/AZFSETPortal [AZ Web File 
when wages are paid (cash basis); not on when tax liabilities are        (AZFSET)] to bulk-file its return by uploading a .csv file.  
accrued for accounting purposes.                                     •   An employer may register at 
                                                                         https://aztaxes.gov/Home/Page (AZTaxes) and use the  
 Federal Monthly Deposit Schedule                                        data input method to submit its return.  
For federal purposes, this schedule applies  when the total          •   Registered transmitters of  AZ Web File  (AZFSET) can 
federal tax  reported  for  the  federal  lookback  period  was          bulk-file using the transmission method. 
$50,000 or less.  Following the monthly deposit schedule, an 
employer  must deposit its taxes for  wages paid during the           Requesting a Waiver 
month by the 15 thday of the following  month.  An Arizona           Any employer  who is required to file  its  withholding return 
employer whose prior 4 quarter average is more than $1,500,          electronically may apply to the director for an annual waiver 
who uses this schedule for federal purposes must also deposit        from the electronic  filing requirement.  The  waiver  may be 
the Arizona tax withheld by the 15 thday of the following month.     granted, which may be renewed for one subsequent year, if any 
 
                                                                     of the following apply: 
NOTE: If the due date falls on Saturday, Sunday, or a legal 
                                                                     •
holiday, the payment is considered timely if made on the next            The employer has no computer. 
                                                                     •   The employer has no internet access. 
banking day.                                                         •   Any other circumstance considered to be worthy by the 
Federal   Semi-Weekly Deposit Schedule                                   director.   
This schedule applies  when the employer’s total  federal tax        To request a waiver, submit Form 292, Electronic Filing and 
reported for the federal lookback period was  more than              Payment Waiver Application, to the department.  Form 292 is 
$50,000.  An Arizona employer whose prior 4 quarter average          available at:   https://azdor.gov/forms/other-forms/electronic-
is more than $1,500, who uses semi-weekly deposit schedule            filing-and-payment-waiver-application. 
for federal purposes must  use this same schedule to pay its         A waiver is not required if the withholding return cannot be 
Arizona tax.  Use the table below to determine when you must         electronically filed for reasons beyond the employer’s control, 
make   your deposit(s).                                              including situations in which the employer was instructed by 
Semi-Weekly     Deposit Schedule                                     the Internal Revenue Service (IRS), or the Arizona Department 
    Day of the Week Wages             Payment Due By                 of Revenue (department) to file by paper. 
             Paid                                                    Please contact the department at  azwebfilesupport@azdor.gov 
   Wednesday, Thursday or  The following Wednesday                   if you need assistance in electronically submitting your Arizona 
   Friday                                                            withholding  return. 
   Saturday, Sunday, Monday  The following Friday                     What are the due dates for filing Form A1-QRT?                  
   or Tuesday 
                                                                     Form A1-QRT is due as follows:  
   If the due  date falls on  a Saturday, Sunday, or a legal 
                                                                               Quarter               Form          *
   holiday, the withholding payment is timely if made on the                                                        Form A1-
                                                                                                    A1-QRT        QRT Extended 
   next banking day.                                                                                Due Date        Due Date 
Federal   Next Business Day Deposit                                     1 (January - March)         April 30        May 10 
When the employer accumulates  a federal tax liability  of              2 (April - June)             July 31        August 10 
$100,000 or more on any day during a federal deposit period,            3 (July - September)       October 31      November 10 
the employer  must deposit its tax by the close of the  next            4 (October - December)     January 31      February 10 
business day.  This applies whether the employer is a monthly           *Extended due dates  for  Form A1-QRT are available to 
or semi-weekly schedule depositor.                                      employers who have made every payment on time during 
An Arizona employer whose prior 4 quarter average is more               the prior quarter.  These employers may have 10 additional 
than $1,500, that must deposit its federal tax by the close of the      days in which to file their A1-QRT. 
next business day, must also deposit its Arizona tax by the close 
of the next business day.  If an employer is a monthly depositor, 
that employer  will become a semi-weekly depositor  when it 
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                                                                                                          Arizona Form A1-QRT 
Timely    Filing of Returns                                          NOTE: To cancel your account, you must file a final Form A1-
•  The department determines the timeliness of an                    QRT and file a final Form A1-R for the year during which final 
   electronically filed tax return by the date of the electronic     wages were paid.  Refer to the instructions for Form A1-R for 
   postmark.  If the taxpayer and the electronic return preparer     assistance in filing your final Form A1-R.   
   or the electronic return transmitter are in different time        Filing    an Amended Return 
   zones, it is the taxpayer’s time zone, as determined by the       If this is an amended Form A1-QRT, check Box A, “Amended 
   taxpayer’s address, that controls the timeliness of the           Return”  and  complete  the  form  using  your  corrected 
   electronically  filed return.    When  a return has been          withholding information.  Complete Part 5 to explain why you 
   electronically received on the host system of more than one        amended your return.   
   electronic return preparer or electronic return transmitter 
   during its ultimate transmission to the department, the           If you amend a return for a quarter in a prior calendar year, you 
   return shall be deemed filed and received by the department       must also file an amended Form A1-R for that   year.  Include the 
   on the date of the earliest electronic postmark.                  state copies of federal Forms W-2, W-2c, W-2G, and 1099 with 
                                                                     the amended Form A1-R. 
•  The department determines the timeliness of a paper-filed          
   tax return by the postmark or other official  mark of  the        Unless the employer was granted a waiver to file its original 
   United States Mail stamped on the envelope in which the           return by paper or was directed by the IRS or the department to 
   return is mailed.  See the department’s ruling, GTR 16-1      ,   file the original  Form A1-QRT as a  paper return, amended 
   Timely Filing of  Income or Withholding Tax Returns               Forms A1-QRT shall be submitted electronically using either 
   Through the United States Mail.                                   AZFSET or a registered transmitter.  For additional information 
•  The department will accept proof of mailing from a private        on either of these methods, see the preceding section labeled, 
   delivery service included in the Internal Revenue Service         Electronic Filing of Withholding Tax Returns   .   
   (IRS) list of designated private delivery services.  Contact      NOTE:  Amended Forms A1-QRT cannot be submitted through 
   the private delivery service for information regarding how        AZTaxes.  If the AZTaxes.gov data entry method is used to file 
   to obtain written proof of mailing.                               the original return, the amended return must be filed by paper. 
•  If the due date for the return falls on a Saturday, Sunday,       Mail the amended return to the address indicated in the section, 
   or a legal holiday, the return is considered timely filed if it   Filing an Original Return. 
   is postmarked the next business day.  See the department’s 
                                                                     Penalties and Interest 
   ruling, GTR 16-2, Timely Filing of Income or Withholding           
                                                                     Late Filing Penalty  
   Tax Return – Holidays and Weekends.                                
                                                                     If  you  file late, a late  filing penalty  will be assessed. This 
Filing  an Original Return                                           penalty is 4½% (.045) of the tax required to be shown on the 
File this form on a quarterly basis.  File one Form A1-QRT per       return for each month or fraction of a month the return is late. 
EIN per calendar  quarter regardless of the source of the            This penalty cannot exceed 25% (.25) of the tax found to be 
 withholding.                                                        remaining  due.   
Submit Form A1-QRT electronically unless the employer has 
                                                                     Late Payment Penalty  
been granted a waiver pursuant to A.R.S. § 43-325(F), or has          
been instructed to file a paper return by the  IRS  or by the        If the tax is paid late, a late payment penalty will be assessed. 
                                                                     This penalty is ½ of 1% (.005) of the amount shown as tax for 
department.  If filing a paper return, mail the return to: 
                                                                     each month  or  fraction  of a month for which  the failure 
               Arizona Department of Revenue 
                                                                     continues.  The  department  charges  this  penalty  from  the 
                         PO Box 29009 
                                                                     original due date of the return until the date you pay the tax. 
                  Phoenix, AZ 85038-9009                             This penalty cannot exceed a total of 10% (.10) of the unpaid 
What   to do if you close your business                               tax. 
When your business is sold, discontinued, converted to a new         NOTE:  If you voluntarily file an amended return and pay the 
form, or all your employees are dismissed, you must notify the       additional tax  due when you file your amended return, the 
department by filing a final return and request the department       department  will  not  assess  the  late  payment  penalty.   
close  your  withholding  account.      Until  you  request  the      Exceptions are: 
department cancel your withholding account, your withholding         •     The taxpayer is under audit by the department. 
return(s) will continue to be due.                                   •     The amended return was filed on demand or request by 
To file your final Form A1-QRT                                             the department. 
                                                                      
•  Check box C “Final Return” to cancel your withholding 
   account.  Enter the date final  wages  were paid.  Also           NOTE:     If the penalties in both A and B apply, the maximum 
   complete Part 6.                                                  combined   penalty cannot be more than 25%.   
•  Check box D if this form is being filed by the surviving          Additional Failure to Pay Penalty 
   employer and the period(s) covered are  for  less than 3          An additional penalty  may be assessed  if the amount of tax 
   months.   Enter the Predecessor Employer Name and EIN             required to be  withheld is not paid by the date set for  its 
   in the spaces provided.                                           payment.  This penalty is 25%  (.25)  of the amount of tax 
                                                                     required to be withheld and paid to the department.  

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Arizona Form A1-QRT
Payroll Service Company Penalty • Payments can be made electronically from a checking or
A PSC must make withholding payments electronically. A PSC savings account. Login to your account on
must also file Form A1-QRT electronically. A PSC is subject to a www.AZTaxes.gov and choose the e-check option. Follow
$25 penalty for each failure to make withholding payments the prompts to complete your registration.
electronically. A PSC is also subject to a $25 penalty for each There is no fee to use this method. This payment method will
failure to file withholding returns electronically. Multiple $25 debit the amount from the specified checking or savings
penalties could apply to the same client on one return. For account on the date specified. If an electronic payment is made
example, if Client A is required to make 4 payments in the 3rd from a checking or savings account, a confirmation number
quarter, and none of the payments are made electronically, the PSC will be generated. Please keep this confirmation number as
would be subject to four $25 penalties, totaling $100. If the PSC proof of payment.
files a paper Form A1-QRT for Client A, the PSC will be charged • Payments can be made by American Express, Discover,
another penalty of $25. The PSC would owe a grand total of $125 MasterCard, or Visa credit cards. Login to your account on
in penalties related to Client A for the 3rd quarter. www.AZTaxes.gov and choose the credit card option. This
Interest will take you to the website of the credit card payment service
The department charges interest on any tax not paid by the due provider. Follow the prompts to make your payment.
date. The Arizona interest rate is the same as the federal rate The service provider will charge a fee based on the amount of
imposed on individual taxpayers. the tax payment. The service provider will disclose the
Payment of Tax amount of the fee during the transaction and you will be given
The entire amount of tax must be paid by the original due date of the option to continue or cancel. If you accept the fee and
Form A1-QRT. The tax must be paid by the original due date even complete the credit card transaction, a confirmation number
if the employer has been granted an extension of time to file Form will be generated. Please keep this confirmation number as
proof of payment.
A1-QRT.
•
Payment by Electronic Funds Transfer EFT payments may also be made by ACH Credit. To register
Employers are required to pay their tax liability by electronic funds to make ACH Credit payments, go to the department’s
transfer (EFT) if the employer owes $500 or more for any taxable website, www.azdor.gov. Click on “Forms”, then click
“Other Forms.” Click on Form number 10366, Electronic
year beginning from and after December 31, 2020. Funds Transfer (EFT) Disclosure Agreement for ACH Credit
NOTE: If an employer was required to make its tax payments for filers. Click “Download.” Complete the form as instructed.
taxable year 2021 by EFT, it must also pay any additional tax due Submit the completed application at least five business days
from an amended return by EFT. before the first anticipated transaction as it may take that long
An employer may apply to the director for an annual waiver from to process the application.
the electronic payment requirement. The application must be Fax the completed form to the department at (602) 771-9913.
received by December 31 of each year. The director may grant the You may also email the completed form to the department at
waiver if any of the following applies: electronicfundstransfer@azdor.gov. Once the application is
• The employer has no computer. processed, the employers will receive additional information
• The employer has no internet access. to present to its bank to make the ACH Credit payment.
• Any other circumstance considered to be worthy by the The payment will be electronically transferred into the
director exists, including: department’s account, normally the next business day. The
o The employer has a sustained record of timely payments, employers should consult with its bank for the timeframe
and, required to make timely payments. NOTE: The employers
o No delinquent tax account with the department. may be charged a service fee.
To request a waiver, submit Form 292, Electronic Filing and
NOTE: Employers using a foreign bank account to make EFT
Payment Waiver Application, to the department. Form 292 is
payments cannot make EFT payments by ACH Debit. The
available at: https://azdor.gov/forms/other-forms/electronic-filing-
department does not accept ACH Debit payments from a foreign
and-payment-waiver-application. bank account. If the employer wishes to make a payment from a
NOTE: An employer who is required to pay by EFT but who fails foreign bank account by EFT, the payment MUST be made by
to do so is subject to a penalty of 5% (.05) of the amount of the ACH Credit. See the instructions for ACH Credit above to register
payment not made by EFT. See A.R.S. § 42-1125(O). and make ACH Credit payments.

For additional information on electronic funds transfer, refer to
A.R.S. § 42-1129 and the related Arizona Administrative Code Specific Instructions

rules (A.A.C. R15-10-301 through R15-10-307) for detailed
information. Part 1 - Taxpayer Information
How to Make EFT Payments Name, Address, Phone Number and Address
Employers making EFT payments must register with the Change Box
department before their EFT payments may be accepted. An Type or print the employer's name, address, and phone number in
officer of the employer must complete the initial registration. the spaces provided.
Employers may use AZTaxes.gov to make EFT payments:
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Arizona Form A1-QRT
If the employer has a foreign address, enter the information in the Line E - Total Arizona Payroll for the Quarter
following order: city, province or state, and country. Follow the Enter the total gross Arizona payroll for this calendar quarter.
country’s practice for entering the postal code.Do not abbreviate Total Arizona gross wages means the amounts considered
the country’s name. wages for federal income tax withholding purposes.
Employer Identification Number (EIN) Line F – Total Number of Employees paid Arizona Wages
Enter the employer’s EIN. If the employer does not have an EIN, for this Quarter
it must get one from the Internal Revenue Service. All returns, Enter the number of employees whose compensation for this
statements, or other documents filed with the department must calendar quarter was subject to Arizona withholding.
have the employer’s EIN indicated on them. Employers that
Include in this number:
fail to include their EIN may be subject to a penalty. • Employees who had Arizona withholding deducted from
Quarter and Year their compensation during this calendar quarter, and
Enter the quarter and the year for which Form A1-QRT is being • Employees whose compensation was for services
filed. For this purpose, the term “quarter” refers to a calendar performed in Arizona but the employee(s) filed an election
quarter based on a calendar year. Each quarter is comprised of to not have any Arizona withholding deducted from their
three months and each quarter contains the months shown in the compensation.
following chart. Do not include in this number:
Quarter Months in Quarter • Annuity recipients,
1st January through March • Independent contractors,
2nd April through June • Pension recipients, or,
3rd July through September • Employees whose Arizona compensation is excluded from
4th October through December withholding by Arizona law.
Check Boxes: Part 2 - Tax Liability Schedule
A. Amended Return Complete section A, Quarterly Deposit Schedule, or section B,
If this is an amended Form A1-QRT, check Box A, “Amended Monthly or Semi-Weekly Deposit Schedule. DO NOT
Return” on page 1. Complete Part 5 to explain why you are complete both.
amending this return. Include all withholding amounts from all sources. Arizona law
If you amend a return for a quarter in a prior calendar year, you requires all amounts withheld from pensions and annuities,
must also file an amended Form A1-R for that year. Include the gambling winnings, unemployment compensation, etc., be
state copies of the federal Forms W-2, W-2c, or corrected treated as if the withholding was from wages paid to an
copies of Forms W-2G and 1099 with the amended Form A1-R. employee. File one Form A1-QRT per EIN for the same quarter
NOTE: An amended Form A1-QRT can only be electronically for all Arizona income tax withheld regardless of the source of
filed through https://efile.aztaxes.gov/AZFSETPortal by a the Arizona withholding.
PSC or by an employer filing through a registered transmitter. Section A
All other employers required to file an amended Form A1- Complete Section A if the average amount of your Arizona tax
QRT must file a paper return. withheld for the prior 4 quarters was greater than $200, but not
B. Address Change more than $1,500.
If you changed your address since you last filed Form A1-QRT, Line A1
enter your current address in Part 1 and check Box B, “Address Enter the tax amount withheld for the quarter on line A1. Also,
Change.” enter this amount in Part 3, line 1. Do not complete Section B.
C. Final Return Continue to Part 3. Do not complete Part 4.
If this is a final return, check Box C, “Final Return (CANCEL NOTE: If you are a monthly depositor and incur a next-day
ACCOUNT)” to request that the department cancel your deposit requirement during the quarter, you become a semi-
withholding account. Enter the date final wages were paid. weekly depositor for the remainder of the quarter, and for the
Complete Part 6 to indicate the reason for the cancellation. following calendar year.
Complete the remainder of your return to report your Arizona Section B
income tax withholding liability for the period(s) in which your
Complete Section B if the average amount of your Arizona tax
account was closed. withheld for the prior 4 quarters was greater than $1,500.
NOTE: You must also file a final Form A1-R. Refer to the
Arizona employers whose prior 4 quarter average of Arizona
instructions for Form A1-R for assistance in filing your final
Form A1-R. income tax withheld is more than $1,500 must pay its Arizona
income tax withheld to the department at the same time it pays
D. Surviving Employer its federal income tax withheld: monthly, semi-weekly, or next
If you file this return as the surviving employer and the day.
period(s) covered by this return are for less than 3 months, If you are a semi-weekly depositor, or you incurred a next-day
check Box D. Also, enter the Predecessor Employer Name and liability, check the box and complete Part 4 before completing
EIN in the spaces provided. Part 2.
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Arizona Form A1-QRT
Complete Part 4 only for the months in which you had a semi- money order. If paying by check or money order, make the check
weekly deposit or had a next-day deposit requirement. or money order payable to the Arizona Department of Revenue.
Lines B1 through B3 Include the employer’s EIN on the front of the check or money
Enter the tax amount withheld for each month of the quarter. If order. Include the check or money order with your return.
you are a semi-weekly depositor, or had a next day liability, Taxpayers that are required to electronically file Form A1-QRT,
enter the amount(s) in Part 4, Schedules A, B, and C on lines but not pay their tax liability by EFT, mail the check and the Form
B1 through B3. A1-WP to:
Arizona Department of Revenue
Line B4 PO Box 29009
Total the amounts on lines B1 through B3. Enter the total. This Phoenix, AZ 85038-9009
is the total amount withheld for the quarter. Taxpayers that have a filing waiver or are exempt from electronic
Part 3 - Tax Computation filing and are not required to pay their tax liability by EFT, mail
Line 1 - Liability (Arizona Tax Withheld or Amount the check and Form A1-QRT to:
Arizona Department of Revenue
Required to be Withheld During the Quarter)
PO Box 29009
• Quarterly Depositors Phoenix, AZ 85038-9009
Enter the amount from Part 2, Section A, line A1. NOTE: If this is an amended Form A1-QRT and you were
• Monthly and Semi-weekly Depositors required to make 2021 withholding payments by EFT, you must
Enter the amount from Part 2, Section B, line B4. also pay any additional withholding tax due from the amended
Line 2 - Payments Made during the Quarter return by EFT.

Enter the total amount of payments made for this quarter. If
Part 4 – Semi-Weekly/Next-Day Deposit
no payments were made prior to filing this return, enter “0”.
Schedule
Do not include any payment that is made with this return (or
for this return, if you are making a payment for an amount due If you checked the box in Part 2, Schedule B, complete Part 4
for each month you are required to make withholding deposits
for this return).
on a semi-weekly schedule or you are required to make a
Line 3 - Total Amount Due federal next day deposit.
Subtract the amount on line 2 from the amount on line 1. Enter Enter the amount of Arizona withholding tax liability on the
the difference. day (of the month) the liability was incurred. Do not enter the
If line 3 is a positive number , this is the amount of tax due . amount of the withholding payment(s). Enter the total
See the section, Payment of Tax, Penalties, and Interest, below withholding liability for the month on the line labeled “Month
for details on paying your tax due. If you owe any penalty or 1, 2, or 3.”
interest, the department will calculate these amounts and mail a
billing notice after the return is processed. The entire amount EXAMPLE: Taxpayer R is a semi-weekly depositor. It
of tax must be paid by the due date of Form A1-QRT. incurred an Arizona tax withholding liability on the following
dates in January 2021: January 3 - $1,500; January 17 -
If you are filing an amended return and that return shows a
$1,750; and January 31 - $1,600. In Schedule A, R enters
balance due, enclose the amount due with the amended return,
$1,500 on line 3; R enters $1,750 on line 17; and R enters
unless your payment must be made by EFT. The department
$1,600 on line 31. On the line labeled “Month 1 Liability.” R
will send you a bill for any interest or penalty due once the
enters the total tax liability for January 2021 - $4,850. R also
amended return is processed. enters this amount on Part 2, Schedule B, line B1.
If line 3 is a negative number (an amount less than zero),
this is the overpayment for the quarter. Use a minus sign to Taxpayers with Next-Day Obligations: If you have a next-
indicate a negative amount. After the return is processed and day obligation, check the box to the right of the day on which
payments are confirmed, the overpayment will be applied to you incurred a next-day withholding obligation. If you do not
any outstanding liabilities, possibly in another tax type. If the have a next-day obligation, do not check the box.
overpayment exceeds the outstanding liabilities or the employer EXAMPLE: Taxpayer R incurred an Arizona withholding tax
has no outstanding liabilities, a refund check will be issued and liability on the following dates in February 2021: February 14
mailed to the employer. A refund will not be issued once the - $2,350, and February 28 - $1,950. In addition, R incurred a
overpayment is applied to a liability. federal next-day obligation on February 14. In Schedule B, R
Payment of Tax, Penalties, and Interest enters $2,350 on line 14, and checks the box on line 14 to
The entire amount of tax, penalties, and interest is due by the indicate it incurred a next-day liability. R enters its February
28 liability on line 28 and does not check the box on line 28
original due date of the return. because it did not incur a next-day liability . R enters its
If payment is due, and the employer is required to pay by EFT, liability for February 2021 - $4,300 on the line labeled “Month
see the Section, How to Make EFT Payments, for instructions on 2 Liability”. R also enters this amount on Part 2, Schedule B,
paying your tax liability by EFT. line B2.
If payment is due, and the employer is not required to pay by
EFT, you may elect to pay by EFT. Or you may pay by check or

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Arizona Form A1-QRT

Part 5 - Amended Return Information Paid Preparer Use Only
If this is an amended return, explain why you are amending Paid preparers: Sign and date the return. Complete the firm
Form A1-QRT. name and address lines (the paid preparer’s name and address,
if self-employed).
Part 6 – Final Form A1-QRT
Paid preparers must provide a Tax Identification Number
Lines 1 through 6 - (TIN). Paid preparers that fail to include their TIN may be
If you checked the Box C, “Final Return (CANCEL subject to a penalty.
ACCOUNT)”, check the box that explains why this is your final The TIN for a paid preparer may be one of the following:
return. If the reason is not provided, check “Other” and enter • The preparer’s PTIN,
your own explanation. • The EIN for the business, or,
Line 7 – • The individual preparer’s social security number
Check the box and provide name and location of your records (SSN), if self-employed.
if they will be kept at a different location from the address you
provided in Part 1.
Line 8 –
Check the box and provide the name and address of the
successor employer, if any.
Who Must Sign Form A1-QRT
The following persons are authorized to sign the return for each
type of business entity.
• Sole proprietorship - The individual who owns the
business.
• Corporation [including a limited liability company
(LLC) treated as a corporation] - The president, vice
president, or other principal officer duly authorized to
sign.
• Partnership (including an LLC treated as a
partnership) or unincorporated organization - A
responsible and duly authorized member, partner, or
officer having knowledge of its affairs.
• Single member LLC treated as a disregarded entity
for federal income tax purposes - The owner of the LLC
or a principal officer duly authorized to sign.
• Trust or estate - The fiduciary.
Form A1-QRT may be signed by a duly authorized agent of the
taxpayer if a valid power of attorney has been filed.

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