Enlarge image | 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 |
Enlarge image | submit federal Forms W-2, W-2c, W-2G, or 1099 to the Reporting Federal Forms W-2 and W-2c with Arizona department by: wages and/or Arizona income tax withheld • Logging into AZTaxes at: • Optical media Forms W-2 and Forms W-2c submitted https://aztaxes.gov/Home/Page to use the data input to ADOR must conform to the layout provided here: method, or to upload the supported federal forms as a .txt https://azdor.gov/e-services/e-services-withholding. file. While Arizona layouts generally follow the current • Logging into AZ Web File (AZFSET) at: SSA specifications in Publications 42-007 (federal https://aztaxes.gov/Home/Loginazfset to upload the Form W-2) and 42-014 (federal Form W-2c); supported federal forms as a .txt file. exceptions are noted below. • Registered transmitters of AZ Web File (AZFSET) • can bulk-file using the transmission method. If only some of the required forms are submitted using • Employers with a valid federal or Arizona waiver or optical media, include a statement that the remaining exemption from electronically filing their returns, or forms will be filed electronically or by paper. • employers submitting unsupported federal Forms Do not file twice for the same individual using may submit the federal information by paper or on a different methods. CD, DVD or flash drive (Optical Media). If • The RV (State Total) Record is optional. submitting by Optical Media, see the Section below • The RS (State) Record is required for each employee. labeled, “Optical Media Specifications”. • The Arizona state code is 04 in the RS (State) Record. Please contact azwebfilesupport@azdor.gov if you need Reporting federal Forms W-2G and federal Forms help electronically submitting your Arizona withholding 1099 reporting Arizona income tax withheld return or the required federal Attachments. • Optical media federal Forms W-2G and supported Electronic File Formatting federal Forms 1099 that report Arizona income tax For layouts and business rules for electronically withheld that are submitted to ADOR must conform submitting supported federal Attachments, click here: to the layout provided here: https://azdor.gov/e- services/e-services-w-2-1099. While Arizona https://azdor.gov/e-services/e-services-w-2-1099. layouts generally follow the current IRS Federal Attachments currently supported for electronic specifications in Publication 1220, exceptions are filing include: noted below. • Form W-2 • While the IRS allows multiple federal Form types to • Form W-2c be in one file, ADOR requires only one federal Form • Form W-2G type per file. • Form 1099-DIV • Although Arizona is listed as a participating state in • Form 1099-MISC Publication 1220, Arizona requires that a copy of any • Form 1099-R federal Form 1099 series reporting Arizona income 3 tax withheld be filed directly with ADOR. • Form 1099-S • If only some of the required federal Forms are The department does not support the electronic filing of submitted using optical media, include a statement all federal forms in the 1099 series. Any federal that the remaining forms will be filed electronically Attachment required to be submitted to the department or by paper. that is not listed above cannot be submitted • Do not file twice for the same individual using electronically. Those documents must be submitted as a different filing methods. paper document or by Optical Media, attached to Arizona • ADOR requires Payee “B” record for federal Forms Form A1-T. W-2G and the supported federal Forms 1099 series if taxes were withheld for Arizona. • The Arizona state code is 04 in Payee “B” records. 3 Forms 1099-S may be electronically submitted to ADOR by web upload and transmission. Forms 1099-S cannot be submitted to ADOR by manual entry. Arizona Department of Revenue Pub 701 January 2023 |
Enlarge image | Employers granted an exemption from electronically Optical Media Specifications filing Arizona Forms A1-R or A1-APR Only the federal Attachments may be filed via optical An employer granted an exemption from filing its media. The withholding tax return must be filed withholding return electronically (Arizona Form A1-R or electronically or by paper. If filed by paper, the Arizona Form A1-APR), or directed NOT to file withholding tax return must be sent to the address on the electronically (Arizona Form A1-R or Arizona Form A1- form. APR) by the IRS or by the department, may submit • ADOR will accept ONLY CDs, DVDs or flash drives federal Forms W-2, W-2c, W-2G and 1099 by paper or (Optical Media). Cartridges, reel tapes and floppy by optical media. disks will NOT be accepted. • Those exempted employers choosing to submit federal • Create the Optical Media using the format for Forms by paper, attach the federal Forms to your paper Windows 7 or later operating system. return (Arizona Form A1-R or Arizona Form A1- • Include an external label to identify the employer’s APR). name, EIN, calendar year, name and phone number of • Those exempted employers choosing to submit federal file preparer, and form(s) included on the Optical forms by optical media, follow the instructions below Media. under Optical Media Specifications. • If the Optical Media is password protected E-mail the FILING TIPS password to MediaLibrarian@azdor.gov. Include “Form W-2” or “Form 1099” (or both, whichever Include All of the Following: applies) in the subject line of the email. Also include • Arizona withholding tax number. Each wage and the email address from which the password was sent information return reportable to Arizona must include on the label of the Optical Media. the employer or payer’s federal Employer • Secure the Optical Media in a hard case and include Identification Number (EIN). Do not truncate the 4 it with Form A1-R, Form A1-APR, or Form A1-T . employer’s EIN. • ADOR recommends the use of encrypted email when • Full taxpayer identification number. Do not truncate transmitting confidential information electronically. the employees’ SSNs on Form(s) W-2 and/or Form(s) • Do not submit test media. These are not required and 1099. A filer may not truncate a payee’s identification ADOR will not return them. number on any forms filed with the IRS or with state or local governments. A filer’s identification number Please send media to: may not be truncated on any form. Arizona Department of Revenue • The Arizona state code is 04 in the RS (State) Record PO Box 29009 (EFW2 file) and Payee “B” record (IRS formatted file) Phoenix, AZ 85038-9009 that are reportable to Arizona. Please send passwords separately to: MediaLibrarian@azdor.gov NOTE: ADOR will not return or copy any media. The federal Forms W-2, W-2c, W-2G, and 1099 are an integral part of the reconciliation process required for the withholding tax return. ADOR is, by law, required to retain these records. This publication is available in an alternative format upon request. 4 Form A1-T is available to all employers that electronically file their required federal Attachments. The employer attaches the required Form A1-R or Form A1-APR and did not electronically file the federal Attachments as paper documents or as Optical Media. Arizona Department of Revenue Pub 701 January 2023 |