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www.azdor.gov
Arizona Department of Revenue
www.AZTaxes.gov
Pub 701
Submitting Arizona Forms A1-R, or A1-APR, Revised:
Jan. 2023
and federal Forms W-2, W-2c, W-2G and 1099
This publication contains information about submitting: • Bulk File - An employer may register at:
• Arizona Form A1-R or Arizona Form A1-APR, and https://efile.aztaxes.gov/AZFSETPortal [AZ Web File
1
• Federal Forms W-2, W-2c, W-2G, and 1099 series. (AZFSET)] to bulk-file its return by uploading a .csv
file.
Submit all federal Forms W-2 and federal Forms W-2c that
•
report Arizona wages paid or Arizona income tax Data Input/Manual Entry - An employer may register at:
https://aztaxes.gov/Home/Page (AZTaxes) and use the
withheld. data input method to submit its return.
Submit all federal Forms W-2G and any federal Form • Transmission - Registered transmitters of AZ Web File
1099 series that report Arizona income tax withheld. (AZFSET) can bulk-file using the transmission method.
Any federal Form W-2G or federal Form 1099 series NOT Form A1-APR may be submitted electronically by:
reporting Arizona income tax withheld is not required to • Bulk File - An employer may register at:
be submitted to the Arizona Department of Revenue https://efile.aztaxes.gov/AZFSETPortal [AZ Web File
(ADOR). (AZFSET)] to bulk-file its return by uploading a .csv
The due date for the required federal Attachments is the file.
same as the due date for filing Arizona Form A1-R or • Data Input/Manual Entry - An employer may register at:
Arizona Form A1-APR, January 31, of the following https://aztaxes.gov/Home/Page (AZTaxes) and use the
calendar year, or the extended due date for filing those data input method to submit its return.
returns.
NOTE: For tax periods beginning in 2020 and after, all
For complete details, refer to the Arizona Revised Statutes
Arizona Forms A1-R or A1-APR are required to be
(A.R.S.). In case of inconsistency or omission in this
electronically filed to the department.
publication, the A.R.S. will prevail. 2
Any employer that is required to file its withholding
Registering with ADOR return electronically and cannot, may request an electronic
Before submitting return(s) or federal forms, the employer filing and paying waiver. See Arizona Form 292,
must register its Employer Identification Number (EIN) Electronic Filing and Payment Waiver Application,
with ADOR. available here: https://azdor.gov/forms/other-
• To register, an employer must complete Arizona Form forms/electronic-filing-and-payment-waiver-application.
JT-1, available here: https://azdor.gov/forms/tpt-
forms/joint-tax-application-tpt-license. Form JT-1 A waiver is not required if the withholding return cannot
may be mailed to the address on the form or it may be be electronically filed for reasons beyond the employer’s
completed online at: www.AZTaxes.gov. control, including situations in which the employer was
instructed by the Internal Revenue Service (IRS), or by
• To register online, go to www.AZTaxes.gov, click
ADOR, to file by paper.
“Enroll to File and Pay Online” under the “Business”
header. Complete the online form as instructed. NOTE: For information on the methods an employer
may use to electronically submit its withholding tax
Electronic Filing of Withholding Tax Returns
returns, please see the instructions for Form A1-APR, or
A.R.S. § 43-323(F) requires all withholding returns to be
Form A1-R.
filed electronically for taxable years beginning from and
after December 31, 2019, or when the department Electronic Reporting of federal Forms W-2, W-2c,
establishes an electronic filing program. W-2G and 1099
For 2022, the department currently has three methods by For calendar year 2022, electronic filing of the required
which employers may file Form A1-R electronically: federal Attachments is required. An employer may
1 Collectively, the “federal Attachments”. from payments to employees, beneficiaries, or payees. Similarly,
2 Arizona law states that all amounts withheld are to be treated as if the “employee(s)” includes employees, recipients, beneficiaries, and
withholding was from wages paid to an employee. For ease of reading, payees.
“employer(s)” as used in this publication refers to employers and to
payers of other nonpayroll payments that withhold Arizona income tax
