PDF document

- 1 -

                                                                                                       Arizona Form 

2020    Arizona Annual Payment Withholding Tax Return                                                       A1-APR 
For information or help, call one of these numbers:                File one Form A1-APR per Employer Identification Number 
Phoenix                                    (602) 255-3381           (EIN) per year regardless of the source of the withholding.     
From area codes 520 and 928, toll-free     (800) 352-4090          Unless the employer has been granted a waiver, Form A1-APR 
Tax forms, instructions, and other tax information                 must be filed electronically.  Federal Forms W-2 and W-2c 
If you need tax forms, instructions, and other tax information, go reporting Arizona wages paid and/or Arizona tax withheld and 
to the department’s website atwww.azdor.gov.                       federal Forms W-2G and/or 1099 reporting Arizona income tax 
Withholding Tax Procedures and Rulings                             withheld must be submitted with Form A1-APR.  Refer to Pub 
These instructions may refer to the department’s withholding tax   701 for information on submitting these federal forms with Form 
procedures and rulings for more information.  To view or print     A1-APR.   
these, go to our website and click on Reports & Legal Research     NOTE:  For details about other returns and forms that may be 
then click on Legal Research and select a Document Type and        required, see the department’s procedure  WTP,  16-2, What 
Category from the drop down menus.                                  Withholding Tax Forms and Returns to File and When to File.Them 
Publications                                                       What Withholding Payments are Reconciled Using This 
To view or print the department’s publications, go to our website  Form? 
and click on Reports  &  Legal Research.    Then  click on 
                                                                   All Arizona withholding amounts averaging less than $200 per 
 Publications.                                                     quarter are reconciled using this form.  Arizona law requires all 
                                                                   amounts withheld to be treated as if the withholding was from 
                 General Information                                wages paid to an employee.   
Arizona law requires employers to withhold Arizona income 
                                                                   Who May File Form A1-APR? 
tax from:                                                           
•  The payment of wages, salary, or bonus to any employee          Only an employer that qualifies  to use the annual deposit 
   whose compensation is for services performed within             schedule may file Form A1-APR.  If the employer does not 
   Arizona, unless those wages are exempt from Arizona             qualify to use the annual deposit schedule, it must file Form A1-
   income tax withholding;                                         QRT and Form A1-R.   
•  The premature withdrawal of state and local retirement          Who May Use the Annual Deposit Schedule? 
   contributions; and,                                             To qualify to make its withholding payment on an annual basis, 
•  Payments of prize winnings subject to federal withholding       an employer must have been in business for at least a full 
   under Internal Revenue Code (IRC) §§ 1441 or 3402(q)            calendar year, and must meet the following conditions: 
   from:                                                           • Established a history of withholding by filing quarterly 
   o     The Arizona state lottery commission, or,                   returns for at least the 4 preceding calendar quarters.  
   o     Arizona sanctioned horse or dog racing.                   • Had a withholding liability of more than zero (“0”) for at 
At the request of the individual receiving the payment,              least 1 of the previous 4 quarters.  
Arizona income tax may be withheld from the following:             • Had average quarterly Arizona tax withholding of $200 or 
•  Retired or retainer pay for service in the military or naval      less in the last 4 quarters.  This will be met if the total 
   forces of the United States;                                      amount withheld in that period is $800 or less. 
•  Payments under the United States civil service retirement       • Timely filed Form A1-QRT and timely paid its Arizona 
   system from the United States government service                  withholding for at least 3 out of the last 4 preceding quarters. 
   retirement and disability fund;                                 • Filed Form A1-QRT for all preceding quarters. 
•  Pensions;                                                       • Filed the annual reconciliation tax return (Form A1-R) for all 
•  Traditional Individual Retirement Accounts;                       prior calendar years. 
•  Any other annuity;                                              • Timely filed Form A1-R for the immediately preceding 
•  Unemployment compensation; and                                    calendar year. 
•  Out-of-state wages earned by an Arizona resident, if the        • Paid all amounts due [has no balance due (tax, penalty, or 
   employer and the employee agree to withhold Arizona               interest) for any prior quarter]. 
   income tax.                                                     An employer may continue to make its Arizona withholding 
For additional information on withholding requirements, refer      payments on an annual basis for the succeeding calendar year if 
to the Employer’s Instructions for the Employee’s Arizona          all of the following conditions are met: 
Withholding    Election (Form A-4 Instructions).                   • The average amount of Arizona income taxes withheld by 
Each employer pays the tax withheld to the Arizona Department        the employer in the four preceding calendar quarters does not 
of Revenue (department) using the deposit schedule that applies      exceed $200.  
to that employer.                                                  • The employer has timely filed the annual payment tax return 
Why is Form A1-APR Filed?                                            (Form A1-APR) and has timely made its annual Arizona 
Employers and other entities that pay  Arizona  income  tax          withholding payment for the preceding calendar year.  
withheld on an annual basis must file Form A1-APR to pay the       If an employer does not meet all of the qualifying conditions to 
income tax withheld and to reconcile their payments for the year.  continue making its Arizona withholding payments on an annual 
It may also be used as the written notice that the business is     basis for the succeeding calendar year; or, if that employer has an 
cancelling its withholding registration.                           average withholding of greater than $200 for the four preceding 
                                                                   calendar quarters:

- 2 -

Enlarge image

                                                                                                            Arizona Form A1-APR 
•    That employer must determine its Arizona withholding               •      The employer has no internet access. 
     payment schedule for succeeding calendar quarters                  •      Any other circumstance considered to be worthy by 
     according to the Arizona Withholding Liability/Payment                    the director.   
     Schedule section of Form A1-QRT instructions; and               A waiver is not required if the withholding return cannot be 
•    That employer shall file quarterly tax returns                  electronically filed for reasons beyond the employer’s control, 
     (Form A1-QRT) for the succeeding calendar quarters.             including situations in which the employer was instructed by 
                                                                     the Internal Revenue Service (IRS), or the department to file 
Due   Date for Payment and Filing Form A1-APR 
                                                                     by paper. 
     Period in Which              Form A1-APR and                     
       Wages Paid                 Payment Due By                     Please contact the department at azwebfilesupport@azdor.gov    
  January - December         January 31 of the following year        if you need assistance in electronically submitting your 
  If the due date falls on a Saturday, Sunday, or a legal holiday,   Arizona withholding return.   
  the return will be considered timely if filed on the next business Filing  Original Returns 
  day.   (See General Tax Ruling [GTR] 16-1,Timely Filing of         File this form only on a calendar year basis.  File one Form 
  Income or Withholding Tax Returns Through the United States         A1-APR per EIN regardless of the source of the withholding. 
  Mail,or GTR 16-2, Timely Filing of Income or Withholding           Submit Form A1-APR electronically unless the employer has 
  Tax Return – Holidays and Weekends.  )                             been granted a waiver pursuant to A.R.S. § 43-325(F) or has 
Extension     of Time to File Form A1-APR                            been instructed to file a paper return by the IRS or by the 
You may apply for a 30-day extension of time to file Form            department.    
A1-APR.  When asking for an extension, you must show good            NOTE:  Arizona law states that all amounts withheld are to be 
cause.  You must file the extension request as soon as you           treated as if the withholding was from wages paid to an 
know that you need an extension.  The extension request must         employee.  If you file federal Form 941 or Form 944 to report 
be mailed on or before January 31.  For details on how to            federal withholding on Arizona wages and federal Form 945 to 
request an extension, see the department’s procedure, WTP            report federal withholding on Arizona non-wage payments for the 
11-1,  Procedure for Requesting Extension of the Filing              same EIN AND your total Arizona withholding payments are less 
Deadline  for Annual Withholding Tax Returns.                        than $200 per quarter, file one Form A1-APR to report and 
If you are required to pay by EFT and are making a payment           reconcile your total Arizona withholding for the year, regardless 
with your extension request, see the Section, Payments by            of the source of that withholding.  Do not file more than one 
Electronic Funds Transfer, for options to make your extension        original A1-APR for the same EIN for the same calendar year.   
payment.                                                             What  To Do If You Close Your Business 
If you are not required to pay by EFT you may elect to pay by        When your business is sold, discontinued, converted to a new 
EFT.  Or you may pay by check, e-check, money order, or              form, or all your employees are dismissed, you must notify the 
credit card.  If you are paying by check or money order              department by filing a final return and request the department 
complete Form A1-WP and include the check or money order             close your withholding account.  Until you request the 
with the form.  Show that the payment is for the 4th Quarter of      department close your withholding account, your withholding 
the  year for which you requested the extension.                     return(s) will continue to be due. 
Electronic    Filing of Withholding Tax Returns                      To file your final Form A1-APR:  
Withholding returns shall be filed electronically for taxable        •  Check box C “Final Return (CANCEL ACCOUNT)” to 
years beginning from and after December 31, 2019, or when               close  your withholding account.  Enter the date final 
the  department establishes an electronic filing program.               wages were paid.  Also complete Part 6. 
For 2020,  the department has     three  methods  by which           •  Check box D if this return is an “early-filed return for 
employers may file Form A1-APR electronically.  These                   calendar year 2021 due to an account cancellation during 
methods are:                                                            2021.” 
•    An employer may register at •                                      Check box E if the cancellation was due to a merger or 
     https://efile.aztaxes.gov/AZFSETPortal  [AZ Web File               acquisition and the surviving employer is filing federal 
     (ASFSET)] to bulk-file its return by uploading a .csv file.        Forms W-2.  
•    An employer may register at                                      Filing an Amended Return 
     https://aztaxes.gov/Home/Page  (AZTaxes) and use the            If this is an amended Form A1-APR, check Box A, “Amended 
     data input method to submit its return.                         Return” and complete the form using your corrected 
•    Registered transmitters of AZ Web File (AZFSET) can             withholding information.  Complete Part 5 to explain why you 
     bulk-file using the transmission method.                        amended your return.  Include amended federal Forms W-2, 
Any employer who is required to file its withholding return          W-2c, W-2G, and 1099 with the amended return.    
electronically may apply to the director for an annual waiver        Unless the employer was granted a waiver to file its original 
from the electronic filing requirement pursuant to Arizona           return by paper, or was directed by the IRS or the 
Revised Statutes (A.R.S) § 43-325(F). The waiver may be              department to file the original Form A1-APR as a paper 
granted, which may be renewed for one subsequent year, if            return, amended Forms A1-APR shall be submitted 
any of the following apply:                                          electronically using either AZFSET or a registered 
     •    The employer has no computer.                              transmitter.  For additional information on either of these 
 
                                                                   2

- 3 -

Enlarge image

Arizona Form A1-APR
methods, see the preceding section labeled, Electronic Filing to the department. Email the password separately to
of Withholding Tax Returns. MediaLibrarian@azdor.gov. Include “Form W-2” or “Form
NOTE: Amended Forms A1-APR cannot be submitted 1099” (or both, whichever applies) in the subject line of the
email. In the body of the email, include the same information
through AZTaxes. that is on the label of the Optical Media.
Submitting Federal Forms W-2, W-2c, W-2G and
The department will not return or copy any Optical Media
1099 to the Department submitted .
Federal Forms W-2, W-2c, W-2G and 1099 are an integral part Employers submitting the information on Optical Media
of the reconciliation process required for Arizona Form should secure the Optical Media in a hard case and include it
A1-APR. with Form A1-APR or Form A1-T.
• Submit all federal Forms W-2 and W-2c reporting For more details on submitting the federal forms using optical
Arizona wages paid and/or Arizona income tax media, see the department’s publication, Pub. 701, Annual W-2
withheld. and 1099 Reporting.
• Submit all federal Forms W-2G and/or 1099 reporting
CAUTION: The employer submits the Optical Media at its
Arizona income tax withheld. Federal Forms W-2G
own risk. If the department cannot access the information on
and 1099 NOT reporting Arizona income tax withheld
the Optical Media for any reason, the employer may need to
are not required to be submitted to the department. provide the information again.
For calendar year 2020, an employer may submit federal
Forms W-2, W-2c, W-2G, or 1099 to the department by: Penalties and Interest
• Logging into AZTaxes at https://aztaxes.gov/Home/Page A. Late Filing Penalty
to use the data input method, or to upload the supported If you file late, a late filing penalty will be assessed. This penalty
federal forms as a .txt file. is 4½% (.045) of the tax required to be shown on the return for
• Logging into AZ Web File (AZFSET) at each month or fraction of a month the return is late. This penalty
https://efile.aztaxes.gov/AZFSETPortal to upload the cannot exceed 25% (.25) of the tax found to be remaining due.
supported federal forms as a .txt file. B. Late Payment Penalty
• Submitting the federal information by paper or on a CD, If the tax is paid late, a late payment penalty will be assessed.
DVD or flash drive (Optical Media). If submitting by This penalty is ½ of 1% (.005) of the amount shown as tax for
Optical Media, see the Section below labeled, “Optical each month or fraction of a month for which the failure continues.
Media”. We charge this penalty from the original due date of the return
NOTE: The department does not support the electronic filing until the date you pay the tax. This penalty cannot exceed a total
of all federal withholding forms (e.g. W-2 series, 1099 series). of 10% (.10).
See Pub 701 for a list of the required federal withholding NOTE – Amended Return Filers: If you voluntarily file an
forms that are currently supported by the department for amended return and pay the additional tax due when you file your
electronic filing. amended return, the department will not assess the late payment
Any unsupported federal forms reporting Arizona wages or penalty. Exceptions are:
Arizona income tax withheld must be filed as a paper copy or • The taxpayer is under audit by the department.
as Optical Media using Form A1-T. • The amended return was filed on demand or requested by the
Employers filing Form A1-R electronically, may submit the department.
required federal forms:
• Electronically through AZTaxes or AZFSET, or, NOTE: If the penalties in both A and B apply, the maximum
• By submitting Form A1-T with the required federal forms combined penalty cannot be more than 25%.
(supported and unsupported) attached as paper copies or C. Additional Failure to Pay Penalty
Optical Media. If submitting Form A1-T, do not include An additional penalty may be assessed if the amount of tax
a paper copy of Form A1-APR. If submitting by Optical required to be withheld is not paid by the date set for its payment.
Media, see the Section below labeled, “Optical Media” This penalty is 25% (.25) of the amount of tax required to be
for instructions. withheld and paid to the department.
Employers filing Form A1-R by paper must, submit the D. Payroll Service Company Penalty
required federal forms as paper copies or as Optical Media A PSC must make withholding payments electronically. A PSC
attached to Form A1-APR. If submitting by Optical Media, must also file Form A1-APR electronically. A PSC is subject to a
see the Section below labeled “Optical Media” for $25 penalty for each failure to make withholding payments
instructions. electronically; and it is also subject to a $25 penalty for each
Optical media failure to file withholding returns electronically. Multiple $25
Label the CD, DVD or flash drive (Optical Media) with the penalties could apply to the same client on one return. For
employer's name, EIN, calendar year and Form W-2 or Form example, if Client A is required to make 4 payments in the 3rd
1099 (or both, whichever applies). If the Optical Media is quarter, and none of the payments are made electronically, the
password protected, note that on the label and indicate the PSC would be subject to four $25 penalties, totaling $100. If the
email address from which you will be sending the password PSC files a paper Form A1-APR for Client A, the PSC will be

- 4 -

Enlarge image

Arizona Form A1-APR
charged another penalty of $25. The PSC would owe a grand payment is made from a checking or savings account, a
total of $125 inpenalties relatedto Client A for the 3rd quarter. confirmation number will be generated. Please keep this
E. Interest confirmation number as proof of payment.
Interest is charged on any tax not paid by the due date. The • Online credit card payment
Arizona interest rate is the same as the federal rate imposed on Payments can be made by American Express, Discover,
individual taxpayers. MasterCard, or Visa credit cards. Login to your
Payment of Tax www.AZTaxes.gov account and choose the credit card
option. This will take you to the website of the credit card
The entire amount of tax must be paid by the original due date of
payment service provider. Follow the prompts to make
Form A1-APR. The tax must be paid by the original due date
your payment.
even if the employer has been granted an extension of time to file
Form A1-APR. The service provider will charge a fee based on the
amount of the tax payment. The service provider will
Payment by Electronic Funds Transfer disclose the amount of the fee during the transaction and
Employers are required to pay their tax liability by electronic you will be given the option to continue or cancel. If you
funds transfer (EFT) if the employer owes: accept the fee and complete the credit card transaction, a
• $5,000 or more for any taxable year beginning from and confirmation number will be generated. Please keep this
after December 31, 2019, through December 31, 2020. confirmation number as proof of payment.
• $500 or more for any taxable year beginning from and
Employers may also make EFT payment by ACH Credit.
after December 31, 2020.
To register to make ACH Credit payments, go to the
An employer may apply to the director for an annual waiver
department’s website, www.azdor.gov. Click on
from the electronic payment requirement. The application
“Forms,” then click “Other Forms.” Click on Form
must be received by December 31 of each year. The director
number 10366, Electronic Funds Transfer (EFT)
may grant the waiver if any of the following applies:
Disclosure Agreement for ACH Credit filers. Click
• The employer has no computer.
“Download.” Complete the form as instructed. Submit
• The employer has no internet access. the completed form at least five business days before the
• Any other circumstance considered to be worthy by the first anticipated transaction as it may take that long to
director exists, including: process the application.
o The employer has a sustained record of timely
Fax the completed form to the department at (602) 771-9913.
payments, and,
You may also email the completed form to the department
o No delinquent tax account with the department. at electronicfundstransfer@azdor.gov. Once the
To request a waiver, submit Form 292, Electronic Filing and application is processed, the employers will receive
Payment Waiver Application, to the department. Form 292 is additional information to present to its bank to make the
available at: https://azdor.gov/forms/other-forms/electronic- ACH Credit payment.
filing-and-payment-waiver-application. The payment will be electronically transferred into the
NOTE: An employer who is required to pay by EFT but who department’s account, normally the next business day.
fails to do so is subject to a penalty of 5% of the amount of the The employer should consult with its bank for the
payment not made by EFT. See A.R.S. § 42-1125(O). timeframe required to make timely payments. NOTE:
For additional information on electronic funds transfer, refer to The employer may be charged a service fee.
A.R.S. § 42-1129 and the related Arizona Administrative Code NOTE: Employers using a foreign bank account to make
rules (A.A.C. R15-10-301 through R15-10-307) for detailed EFT payments cannot make EFT payments by ACH Debit.
information. The department does not accept ACH Debit payments from a
How to Make EFT Payments foreign bank account. If the employer wishes to make
Employers making EFT payments must register with the payment from a foreign bank account by EFT, the payment
department before their EFT payments may be accepted. An MUST be made by ACH Credit. See the instructions above for
ACH Credit to register and make ACH Credit payments.
officer of the employer must complete the initial registration.
Once registered, employers may use www.AZTaxes.gov to
Specific Instructions
make EFT payments:
Submit Form A1-APR electronically unless you were granted a
• Electronic payment from checking or savings account/e-
waiver pursuant to Arizona Revised Statutes (A.R.S.) § 43-
check/ACH Debit. 325(F), or have been instructed by the Internal Revenue Service
Payments can be made electronically from a checking or of the department to file a paper return.
savings account. Login to your www.AZTaxes.gov
account and choose the e-check option. Follow the Part 1 - Taxpayer Information
prompts to complete your registration. Name and Address
There is no fee to use this method. This payment method
Enter the employer's name, address, and telephone number in the
will debit the amount from the specified checking or
spaces provided.
savings account on the date specified. If an electronic

- 5 -

Enlarge image

                                                                                                               Arizona Form A1-APR 

If the employer has a foreign address, enter the information in the     Line 4   
following order: city, province or state, and country.  Follow the     Add  lines 2 and 3. Enter the total. 
country’s practice for entering the postal code. Do not 
                                                                       If you are amending Form A1-APR check Box A. Add lines 2 and 
abbreviate    the country’s name.                                      3.  Subtract any previous amount that was refunded or for which 
Employer      Identification Number (EIN)                              you  received a credit.   
Enter the employer’s EIN. If the employer does not have an EIN,         Line 5   
it must get one from the Internal Revenue Service.  Employers 
                                                                       If line 1 is more than line 4, subtract line 4 from line 1. Enter the 
 that fail to include their EIN may be subject to a penalty.           difference.  This is the amount of tax due.   
Check   Boxes:                                                         If you owe any penalty or interest, the department will calculate 
A.  Amended Return                                                     these amounts  and mail a billing notice after the return is 
If this is an amended Form A1-APR, check Box  A,                       processed. 
“Amended Return.”  Complete Part 5 to explain why you                  If you are filing an amended return and that return shows a 
amended your return.  Include the corrected copies of Forms            balance due, enclose the amount due with the amended return.  
  W-2, W-2c, W-2G and 1099 with your amended Form A1-APR.              You may also pay through www.AZTaxes.gov  if you are 
B.  Address Change                                                     registered.  The department will send you a bill for any interest or 
If you had an address change since you last filed Form A1-             penalty due once the amended return is processed. 
APR, check Box B, “Address Change” and enter your current              Employers  required to make payments by EFT, see the 
address in Part 1.                                                     Section, Payment by Electronic Funds Transfer, for options to 
C.    Final Return                                                     pay  your tax liability by EFT.   
If this is a final return, check Box C, “Final Return (CANCEL          Employers not required to make payments by EFT, may elect 
ACCOUNT)” to request the department cancel your                        to pay by EFT.  They may also pay by check or money order.  
withholding account.  Enter the date final wages were paid.            Make the check or money order payable to Arizona Department 
Complete Part 6 to indicate the reason for cancelling your             of Revenue. Include the corporation's EIN on the front of the 
account.  Complete the remainder of your return to report your         check or money order.      If paying by check or money order, 
Arizona income tax withheld  for the year in which your                include the check or money order with the return.  Mail the check 
account was closed.  Include state copies of Form(s) W-2, W-           and the return to the address shown on the form.  
2c reporting Arizona wages paid and/or Arizona income tax              Line  6   
withheld,  and federal Forms  W-2G and 1099  reporting 
                                                                       If line 4 is more than line 1, subtract line 1 from line 4.  Enter the 
Arizona income tax was withheld.  
                                                                        difference. 
 D.   Early-Filed Final Return 
                                                                       This is the amount of overpayment.  An overpayment will first 
If you cancelled your withholding account during 2021, you 
                                                                       be applied to any unpaid tax.  This may include tax due for 
may use the  2020 Form A1-APR to file your final 
                                                                       another tax type.  If the overpayment is more than any unpaid tax, 
reconciliation for 2021 before its normal due date of January          or if the employer does not have an unpaid balance of tax, a 
31, 2022.  If you are filing an early return for 2021, check 
                                                                       refund will be issued.  A refund will not be issued once the 
Box D to indicate that this is an early-filed return for 2021.   
                                                                       overpayment   is applied to a tax balance. 
E.  Cancellation Due to Merger or Acquisition 
If you cancelled your withholding account because of a                    Part 4 - Federal Form Transmittal Information  
merger or acquisition and the surviving employer is filing             Line  7   
Forms   W-2 for the year, check Box E.                                 Enter the total amount of income tax withheld from Arizona 
      Part 2 - Arizona Withholding Tax Liability                       wages paid to employees for 2020.  This amount must be the 
                                                                       same  as shown on federal Forms W-2, W-2c, W-2G and 1099.  
Line   1   
Enter the amount of Arizona income tax withheld for the calendar        Line 8   
year. Include all amounts withheld, even though you have not yet       Enter the total amount of Arizona wages paid to employees for 
paid those amounts. The total entered on line 1 should equal the       2020.  This amount must be the same as shown on federal Forms 
amount  entered on line 7.                                             W-2,  W-2c, W-2G and 1099. 
                                                                       Line  9   
                  Part 3 - Tax Payments                                Enter the total number of employees paid Arizona wages for 
Line   2                                                               2020.  
Enter the amount of all payments made for 2020.  Do not enter          Line  10  
any amount paid with an extension request.                             Enter the total number of federal Forms W-2, W-2c, W-2G and 
Line   3                                                               1099  submitted with this return. 
Enter any payment made with an extension request. If filing with 
an extension, attach a copy of the extension request to the front of                Part 5 - Amended Form A1-APR  
Form   A1-APR.                                                         If this is an amended return, please explain why you are 
                                                                       amending   Form A1-APR.  

                                                                     5

- 6 -

Enlarge image

Arizona Form A1-APR

Part 6 - Final Form A1-APR Who Must Sign Form A1-APR
Lines 11 through 16 - The following persons are authorized to sign the return for each
If you checked Box C, “Final Return (CANCEL ACCOUNT),” type of business entity.
check the box in Part 6 that explains why this is a final return. If • Sole proprietorship - The individual who owns the
the reason is not provided, check “Other” and enter your own
business.
explanation. • Corporation (including a limited liability company
Line 17 (LLC) treated as a corporation) - The president, vice
Check the box and provide name and location of your records if president, or other principal officer duly authorized to sign.
they will be kept at a location different from the address you • Partnership (including an LLC treated as a partner-
provided in Part 1. ship) or unincorporated organizationA- responsible and
Line 18 duly authorized member, partner, or officer having
Check the box and provide the name and address of the successor knowledge of its affairs.
• Single member LLC treated as a disregarded entity for
employer, if any.
federal income tax purposes - The owner of the LLC or a
Part 7 - Payment and Submission of Return principal officer duly authorized to sign.
Filing Form A1-APR • Trust or estate -The fiduciary.
Submit Form A1-APR and federal forms W-2, W-2c, W-2g and Form A1-APR may be signed by a duly authorized agent of the
1099 electronically unless the employer has been granted a taxpayer if a valid power of attorney has been filed.
waiver pursuant to A.R.S. § 43-325(F) or has been instructed by
Paid Preparer Use Only
the IRS or by the department to file a paper return.
The entire amount of tax, penalties, and interest is due by the Paid preparers: Sign and date the return. Complete the firm
original due date of the return, name and address lines (the paid preparer’s name and address, if
If payment is due, and the employer is required to pay by self-employed).
EFT, refer to the Section, “How to Make EFT Payments”, for Paid preparers must provide a Tax Identification Number (TIN).
instructions on paying by EFT. Paid preparers that fail to include their TIN may be subject to a
If payment is due, and the employer is not required to pay by penalty.
EFT, you may elect to pay by EFT. Or you may pay by check or The TIN for a paid preparer may be one of the following:
money order. If paying by check or money order, make the check • The preparer’s PTIN,
or money order payable to the Arizona Department of Revenue. • The EIN for the business,
Include the employer’s EIN on the front of the check or money • The individual preparer’s social security number (SSN),
order. Include the check or money order with your return. if self-employed.

PDF file checksum: 3344549180

(Plugin #1/8.13/12.0)