Enlarge image | www.azdor.gov Arizona Department of Revenue www.AZTaxes.gov Pub 701 Submitting Arizona Forms A1-R, or A1-APR, Revised: Dec. 2021 and federal Forms W-2, W-2c, W-2G and 1099 This publication contains information about submitting: NOTE: For tax periods beginning in 2020 and after, all • Arizona Form A1-R or Arizona Form A1-APR, and 1 Arizona Forms A1-R or A1-APR are required to be • Federal Forms W-2, W-2c, W-2G, and 1099 series. electronically filed to the department. Submit all federal Forms W-2 and federal Forms W-2c that 2 Any employer required to file its withholding return report Arizona wages paid or Arizona income tax electronically and cannot, may request an electronic filing withheld. and paying waiver, see Arizona Form 292, Electronic Submit all federal Forms W-2G and any federal Form Filing and Payment Waiver Application. 1099 series that report Arizona income tax withheld. A waiver is not required if the withholding return cannot Any federal Form W-2G or federal Form 1099 series NOT be electronically filed for reasons beyond the employer’s reporting Arizona income tax withheld is not required to control, including situations in which the employer was be submitted to the Arizona Department of Revenue instructed by the Internal Revenue Service (IRS), or (ADOR). ADOR to file by paper. The filing due date for the required federal Attachments is NOTE: For information on the methods an employer the same as the due date for filing Arizona Form A1-R or may use to electronically submit its withholding tax Arizona From A1-APR, January 31 of the following returns, please see the instructions for Form A1-APR, or calendar year, or the extended due date for filing those Form A1-R. returns. Electronic Reporting of federal Forms W-2, W-2c, For complete details, refer to the Arizona Revised Statutes W-2G and 1099 (A.R.S.). In case of inconsistency or omission in this For calendar year 2021, the department has waived the publication, the A.R.S. will prevail. electronic filing requirement for the required federal Registering with ADOR Attachments. An employer may submit federal Forms Before submitting return(s) or federal forms, the employer W-2, W-2c, W-2G, or 1099 to the department by: must register its Employer Identification Number (EIN) • Logging into AZTaxes at https://aztaxes.gov/Home/Page with ADOR. to use the data input method, or to upload the supported • To register, an employer must complete Arizona Form federal forms as a .txt file. JT-1, available here: https://azdor.gov/forms/tpt- • Logging into AZ Web File (AZFSET) at forms/joint-tax-application-tpt-license. Form JT-1 https://aztaxes.gov/Home/Loginazfset to upload the may be mailed to the address on the form or it may be supported federal forms as a .txt file. completed online at www.AZTaxes.gov. • Submitting the federal information by paper or on a • To register online, go to www.AZTaxes.gov, click CD, DVD or flash drive (Optical Media). If “Enroll to File and Pay Online” under the “Business” submitting by Optical Media, see the Section below header. Complete the online form as instructed. labeled, “Optical Media”. Electronic Filing of Withholding Tax Returns Please contact azwebfilesupport@azdor.gov if you need A.R.S. § 43-323(F) requires all withholding returns to be help in electronically submitting your Arizona filed electronically for taxable years beginning from and withholding return or the required federal Attachments. after December 31, 2019, or when the department establishes an electronic filing program. 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 | submitted using optical media, include a statement Electronic File Formatting that the remaining forms will be filed electronically For layouts and business rules for electronically or by paper. submitting supported federal Attachments, click here: • Do not file twice for the same individual using https://azdor.gov/e-services/e-services-w-2-1099. different filing methods. Federal Attachments currently supported for electronic • ADOR requires Payee “B” record for federal Forms filing include: W-2G and the supported federal Forms 1099 series, • Form W-2 if taxes were withheld for Arizona. • Form W-2c • The Arizona state code is 04 in Payee “B” records. • Form W-2G Employers granted an exemption from electronically • Form 1099-DIV filing Arizona Forms A1-R or A1-APR • Form 1099-MISC An employer granted an exemption from filing its • Form 1099-R withholding return electronically (Arizona Form A1-R or The department does not support the electronic filing of Arizona Form A1-APR), or directed NOT to file all federal forms in the 1099 series. Any federal electronically (Arizona Form A1-R or Arizona Form A1- Attachment required to be submitted to the department APR) by the IRS or by the department, may submit that is not listed above cannot be submitted federal Forms W-2, W-2c, W-2G and 1099 by paper or electronically. Those documents must be submitted as a by optical media. • Those exempted employers choosing to submit federal paper document or by Optical Media. Forms by paper, attach the federal Forms to your paper Reporting Federal Forms W-2 and W-2c with Arizona return (Arizona Form A1-R or Arizona Form A1- wages and/or Arizona income tax withheld APR). • Optical media Forms W-2 and Forms W-2c submitted • Those exempted employers choosing to submit federal to ADOR must conform to the layout provided here: forms by optical media, follow the instructions below https://azdor.gov/e-services/e-services-withholding. under Optical Media Specifications. While Arizona layouts generally follow current SSA FILING TIPS specifications in Publications 42-007 (federal Form W-2) and 42-014 (federal Form W-2c); exceptions are Include All of the Following: noted below. • Arizona withholding tax number. Each wage and • If only some of the required forms are submitted using information return reportable to Arizona must include optical media, include a statement that the remaining the employer or payer’s federal Employer forms will be filed electronically or by paper. Identification Number (EIN). Do not truncate the • Do not file twice for the same individual using employer’s EIN. different methods. • Full taxpayer identification number. Do not truncate • The RV (State Total) Record is optional. the employees’ SSNs on Form(s) W-2 and/or Form(s) • The RS (State) Record is required for each employee. 1099. A filer may not truncate a payee’s identification number on any forms filed with the IRS or with state • The Arizona state code is 04 in the RS (State) Record. or local governments. A filer’s identification number Reporting federal Forms W-2G and federal Forms may not be truncated on any form. 1099 reporting Arizona income tax withheld • The Arizona state code is 04 in the RS (State) Record • Optical media federal Forms W-2G and supported (EFW2 file) and Payee “B” record (IRS formatted file) federal Forms 1099 that report Arizona income tax that are reportable to Arizona. withheld that are submitted to ADOR must conform Optical Media Specifications to the layout provided here: https://azdor.gov/e- services/e-services-w-2-1099. While Arizona Only the federal Attachments may be filed via optical layouts generally follow the current IRS media. The withholding tax return must be filed specifications in Publication 1220, exceptions are electronically or by paper. If filed by paper, the noted below. withholding tax return must be sent to the address on the • While the IRS allows multiple federal Form types to form. be in one file, ADOR requires only one federal Form • ADOR will accept ONLY CDs, DVDs or flash drives type per file. (Optical Media). Cartridges, reel tapes and floppy • Although Arizona is listed as a participating state in disks will NOT be accepted. Publication 1220, Arizona requires that a copy of any • Create the Optical Media using the format for federal Form 1099 series reporting Arizona Windows 7 or later operating system. withholding be filed directly with ADOR. • Include an external label to identify the employer’s • If only some of the required federal Forms are name, EIN, calendar year, name and phone number of Arizona Department of Revenue Pub 701 December 2021 |
Enlarge image | file preparer, and form(s) included on the Optical Please send media to: Media. Arizona Department of Revenue • If the Optical Media is password protected E-mail the PO Box 29009 password to MediaLibrarian@azdor.gov. Include Phoenix, AZ 85038-9009 “Form W-2” or “Form 1099” (or both, whichever applies) in the subject line of the email. Also include Please send passwords separately to: the email address from which the password was sent MediaLibrarian@azdor.gov on the label of the Optical Media. • Secure the Optical Media in a hard case and include NOTE: ADOR will not return or copy any media. The 3 it with Form A1-R, Form A1-APR, or Form A1-T . federal Forms W-2, W-2c, W-2G, and 1099 are an • ADOR recommends the use of encrypted email when integral part of the reconciliation process required for transmitting confidential information electronically. the withholding tax return. ADOR is, by law, required to retain these records. • Do not submit test media. These are not required and ADOR will not return them. This publication is available in an alternative format upon request. 3 Form A1-T is available to all employers that electronically their Form federal Attachments. The employer attaches the required federal A1-R or Form A1-APR and did not electronically file the required Attachments as paper documents or as Optical Media. Arizona Department of Revenue Pub 701 December 2021 |