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Arizona Form
2022 Arizona Annual Payment Withholding Tax Return A1-APR
For information or help, call one of the numbers listed: Each employer pays the tax withheld to the Arizona Department
Phoenix (602) 255-3381 of Revenue (department) using the deposit schedule that applies
From area codes 520 and 928, toll-free (800) 352-4090 to that employer.
Tax forms, instructions, and other tax information Why is Form A1-APR Filed?
If you need tax forms, instructions, and other tax information, Employers and other entities that pay Arizona income tax
go to the department’s website at www.azdor.gov. withheld on an annual basis must file Form A1-APR to pay the
Withholding Tax Procedures and Rulings income tax withheld and to reconcile their payments for the
These instructions may refer to the department’s withholding year. It may also be used as the written notice that the business
tax procedures and rulings for more information. To view or is cancelling its withholding registration.
print these, go to our website and select Reports & Legal File one Form A1-APR per Employer Identification Number
Research from the main menu, then click on Legal Research (EIN) per year regardless of the source of the withholding.
and select a Document Type and a Category from the drop Unless the employer has been granted a waiver, Form A1-APR
down menus. must be filed electronically. Federal Forms W-2 and W-2c
Publications reporting Arizona wages paid and/or Arizona tax withheld and
To view or print the department’s publications, go to our federal Forms W-2G and/or 1099 reporting Arizona income tax
website, select Reports & Legal Research from the main menu, withheld must be submitted with Form A1-APR. Refer to Pub
and click on Publications in the left hand column. 701, Submitting Arizona Forms A1-R, or A1-APR, and Federal
Forms W-2, W-2c, W-2G and 1099, for information on
submitting these federal forms with Form A1-APR.
General Information
Arizona law requires employers 1to withhold Arizona income NOTE: For details about other returns and forms that may be
tax from: required, see the department’s procedure WTP, 16-2, What
• The payment of wages, salary, or bonus to any employee Withholding Tax Forms and Returns to File and When to File
whose compensation is for services performed within Them .
Arizona, unless those wages are exempt from Arizona What Withholding Payments are Reconciled Using
income tax withholding; This Form?
• The premature withdrawal of state and local retirement All Arizona withholding amounts averaging less than $200 per
contributions; quarter are reconciled using this form. Arizona law requires all
• Pensions; and, amounts withheld to be treated as if the withholding was from
• Payments of prize winnings subject to federal withholding wages paid to an employee.
under Internal Revenue Code (IRC) §§ 1441 or 3402(q)
from2: Who May File Form A1-APR?
o The Arizona state lottery commission, Only an employer that qualifies to use the annual deposit
o Arizona sanctioned horse or dog racing, schedule may file Form A1-APR. If the employer does not
o A fantasy sports operator, or, qualify to use the annual deposit schedule, it must file Form A1-
o An event wagering operator. QRT and Form A1-R.
At the request of the individual receiving the payment, Arizona Who May Use the Annual Deposit Schedule?
income tax may be withheld from the following: To qualify to make its withholding payment on an annual basis,
• Retired or retainer pay for service in the military or naval an employer must have been in business for at least a full
forces of the United States; calendar year, and must meet the following conditions:
• Payments under the United States civil service retirement • Established a history of withholding by filing quarterly
system from the United States government service returns for at least the 4 preceding calendar quarters.
retirement and disability fund; • Had a withholding liability of more than zero (“0”) for at
• Pensions; least 1 of the previous 4 quarters.
• Traditional Individual Retirement Accounts; • Had average quarterly Arizona tax withholding of $200 or
• Any other annuity; less in the last 4 quarters. This will be met if the total
• Unemployment compensation; and amount withheld in that period is $800 or less.
• Out-of-state wages earned by an Arizona resident, if the • Timely filed Form A1-QRT and timely paid its Arizona
employer and the employee agree to withhold Arizona withholding for at least 3 out of the last 4 preceding
income tax. quarters.
For additional information on withholding requirements, refer • Filed Form A1-QRT for all preceding quarters.
to the Employer’s Instructions for the Employee’s Arizona • Filed the annual reconciliation tax return (Form A1-R) for
Withholding Election (Form A-4 Instructions). all prior calendar years.
1 Arizona law provides that all amounts withheld are to be treated as if the employees, beneficiaries or payees. Similarly, “employee(s)” includes
withholding was from wages paid to an employee. For ease of reading, employees, recipients, beneficiaries and payees.
“employer(s)” as used in these instructions refers to employers and to payers of 2 Payers of prize winnings are required to withhold an amount equal to 20%
other nonpayroll payments that withhold Arizona income tax from payments to of the amount withheld pursuant to section 1441 or section 3402(q) of the
internal revenue code.
