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Arizona Form A1-QRT
unless your payment must be made by EFT. The department
EXAMPLE: Taxpayer R is a semi-weekly depositor. It
will send you a bill for any interest or penalty due once the
incurred an Arizona tax withholding liability on the following
amended return is processed. dates in January 2022: January 3 - $1,500; January 17 -
If line 3 is a negative number (an amount less than zero), $1,750; and January 31 - $1,600. In Schedule A, R enters
this is the overpayment for the quarter. Use a minus sign to $1,500 on line 3; R enters $1,750 on line 17; and R enters
indicate a negative amount. After the return is processed and $1,600 on line 31. On the line labeled “Month 1 Liability.” R
payments are confirmed, the overpayment will be applied to enters the total tax liability for January 2022 - $4,850. R also
any outstanding liabilities, possibly in another tax type. If the enters this amount on Part 2, Schedule B, line B1.
overpayment exceeds the outstanding liabilities or the employer
has no outstanding liabilities, a refund check will be issued and Taxpayers with Next-Day Obligations: If you have a next-
mailed to the employer. A refund will not be issued once the day obligation, check the box to the right of the day on which
you incurred a next-day withholding obligation. If you do not
overpayment is applied to a liability.
have a next-day obligation, do not check the box.
Payment of Tax, Penalties, and Interest
The entire amount of tax, penalties, and interest is due by the EXAMPLE: Taxpayer R incurred an Arizona withholding tax
liability on the following dates in February 2022: February 14
original due date of the return. - $2,350, and February 28 - $1,950. In addition, R incurred a
If payment is due, and the employer is required to pay by EFT, federal next-day obligation on February 14. In Schedule B, R
see the Section, How to Make EFT Payments, for instructions on enters $2,350 on line 14, and checks the box on line 14 to
paying your tax liability by EFT. indicate it incurred a next-day liability. R enters its February
If payment is due, and the employer is not required to pay by 28 liability on line 28 and does not check the box on line 28
EFT, you may elect to pay by EFT. Or you may pay by check or because it did not incur a next-day liability. R enters its
money order. If paying by check or money order, make the check liability for February 2022 - $4,300 on the line labeled “Month
or money order payable to the Arizona Department of Revenue. 2 Liability”. R also enters this amount on Part 2, Schedule B,
Include the employer’s EIN on the front of the check or money line B2.
order. Include the check or money order with your return.
Taxpayers that are required to electronically file Form A1-QRT, Part 5 - Amended Return Information
but not pay their tax liability by EFT, mail the check and the Form If this is an amended return, explain why you are amending
A1-WP to: Form A1-QRT.
Arizona Department of Revenue
PO Box 29009 Part 6 – Final Form A1-QRT
Phoenix, AZ 85038-9009 Lines 1 through 6 -
Taxpayers that have a filing waiver or are exempt from electronic If you checked the Box C, “Final Return (CANCEL
filing and are not required to pay their tax liability by EFT, mail ACCOUNT)”, check the box that explains why this is your final
the check and Form A1-QRT to: return. If the reason is not provided, check “Other” and enter
Arizona Department of Revenue your own explanation.
PO Box 29009 Line 7 –
Phoenix, AZ 85038-9009 Check the box and provide name and location of your records
NOTE: If this is an amended Form A1-QRT and you were if they will be kept at a different location from the address you
required to make 2022 withholding payments by EFT, you must provided in Part 1.
also pay any additional withholding tax due from the amended
Line 8 –
return by EFT.
Check the box and provide the name and address of the
Part 4 – Semi-Weekly/Next-Day Deposit successor employer, if any.
Schedule
If you checked the box in Part 2, Schedule B, complete Part 4
for each month you are required to make withholding deposits
on a semi-weekly schedule or you are required to make a
federal next day deposit.
Enter the amount of Arizona withholding tax liability on the
day (of the month) the liability was incurred. Do not enter the
amount of the withholding payment(s). Enter the total
withholding liability for the month on the line labeled “Month
1, 2, or 3.”
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