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Arizona Form A1-QRT
Complete Part 4 only for the months in which you had a semi- money order. If paying by check or money order, make the check
weekly deposit or had a next-day deposit requirement. or money order payable to the Arizona Department of Revenue.
Lines B1 through B3 Include the employer’s EIN on the front of the check or money
Enter the tax amount withheld for each month of the quarter. If order. Include the check or money order with your return.
you are a semi-weekly depositor, or had a next day liability, Taxpayers that are required to electronically file Form A1-QRT,
enter the amount(s) in Part 4, Schedules A, B, and C on lines but not pay their tax liability by EFT, mail the check and the Form
B1 through B3. A1-WP to:
Arizona Department of Revenue
Line B4 PO Box 29009
Total the amounts on lines B1 through B3. Enter the total. This Phoenix, AZ 85038-9009
is the total amount withheld for the quarter. Taxpayers that have a filing waiver or are exempt from electronic
Part 3 - Tax Computation filing and are not required to pay their tax liability by EFT, mail
Line 1 - Liability (Arizona Tax Withheld or Amount the check and Form A1-QRT to:
Arizona Department of Revenue
Required to be Withheld During the Quarter)
PO Box 29009
• Quarterly Depositors Phoenix, AZ 85038-9009
Enter the amount from Part 2, Section A, line A1. NOTE: If this is an amended Form A1-QRT and you were
• Monthly and Semi-weekly Depositors required to make 2021 withholding payments by EFT, you must
Enter the amount from Part 2, Section B, line B4. also pay any additional withholding tax due from the amended
Line 2 - Payments Made during the Quarter return by EFT.
Enter the total amount of payments made for this quarter. If
Part 4 – Semi-Weekly/Next-Day Deposit
no payments were made prior to filing this return, enter “0”.
Schedule
Do not include any payment that is made with this return (or
for this return, if you are making a payment for an amount due If you checked the box in Part 2, Schedule B, complete Part 4
for each month you are required to make withholding deposits
for this return).
on a semi-weekly schedule or you are required to make a
Line 3 - Total Amount Due federal next day deposit.
Subtract the amount on line 2 from the amount on line 1. Enter Enter the amount of Arizona withholding tax liability on the
the difference. day (of the month) the liability was incurred. Do not enter the
If line 3 is a positive number , this is the amount of tax due . amount of the withholding payment(s). Enter the total
See the section, Payment of Tax, Penalties, and Interest, below withholding liability for the month on the line labeled “Month
for details on paying your tax due. If you owe any penalty or 1, 2, or 3.”
interest, the department will calculate these amounts and mail a
billing notice after the return is processed. The entire amount EXAMPLE: Taxpayer R is a semi-weekly depositor. It
of tax must be paid by the due date of Form A1-QRT. incurred an Arizona tax withholding liability on the following
dates in January 2021: January 3 - $1,500; January 17 -
If you are filing an amended return and that return shows a
$1,750; and January 31 - $1,600. In Schedule A, R enters
balance due, enclose the amount due with the amended return,
$1,500 on line 3; R enters $1,750 on line 17; and R enters
unless your payment must be made by EFT. The department
$1,600 on line 31. On the line labeled “Month 1 Liability.” R
will send you a bill for any interest or penalty due once the
enters the total tax liability for January 2021 - $4,850. R also
amended return is processed. enters this amount on Part 2, Schedule B, line B1.
If line 3 is a negative number (an amount less than zero),
this is the overpayment for the quarter. Use a minus sign to Taxpayers with Next-Day Obligations: If you have a next-
indicate a negative amount. After the return is processed and day obligation, check the box to the right of the day on which
payments are confirmed, the overpayment will be applied to you incurred a next-day withholding obligation. If you do not
any outstanding liabilities, possibly in another tax type. If the have a next-day obligation, do not check the box.
overpayment exceeds the outstanding liabilities or the employer EXAMPLE: Taxpayer R incurred an Arizona withholding tax
has no outstanding liabilities, a refund check will be issued and liability on the following dates in February 2021: February 14
mailed to the employer. A refund will not be issued once the - $2,350, and February 28 - $1,950. In addition, R incurred a
overpayment is applied to a liability. federal next-day obligation on February 14. In Schedule B, R
Payment of Tax, Penalties, and Interest enters $2,350 on line 14, and checks the box on line 14 to
The entire amount of tax, penalties, and interest is due by the indicate it incurred a next-day liability. R enters its February
28 liability on line 28 and does not check the box on line 28
original due date of the return. because it did not incur a next-day liability . R enters its
If payment is due, and the employer is required to pay by EFT, liability for February 2021 - $4,300 on the line labeled “Month
see the Section, How to Make EFT Payments, for instructions on 2 Liability”. R also enters this amount on Part 2, Schedule B,
paying your tax liability by EFT. line B2.
If payment is due, and the employer is not required to pay by
EFT, you may elect to pay by EFT. Or you may pay by check or
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