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ARIZONA JOINT TAX APPLICATION (JT-1) INSTRUCTIONS
Section A: BUSINESS INFORMATION home address, corporate headquarters, or accounting
1. Provide your Federal Employer Identification No. firm’s address, etc. If mailing address differs for
(FEIN) or Social Security No. (SSN) if you are a sole licenses (for instance withholding and unemployment
proprietor without employees. Taxpayers are required insurance), please send a cover letter with completed
to provide their taxpayer identification number (TIN) application to explain.
on all returns and documents. A TIN is defined as the 6. Provide the Business Phone Number including the
federal employer identification number (EIN) or SSN, area code.
depending upon how income tax is reported. The EIN 7. Provide the Email Address for the business or contact
is required for all employers. A penalty of $5 will be person.
assessed by the Department of Revenue for each
document filed without a TIN. 8. Provide the Business Fax Number including the area
code.
2. License Type (Check all that apply):
9. Provide the Description of Business by describing the
Transaction Privilege Tax (TPT): Anyone engaged in major taxable business activity, principle product you
a business taxable under the TPT statutes must apply manufacture, commodity sold, or services performed.
for a TPT License before engaging in business. For Your description of business is very important and
TPT, you are required to obtain and display a separate MUST link to the appropriate NAICS Code and
license certificate for each business or rental location. Business Code.
This may be accomplished in one of the following ways:
Each location may be licensed as a separate 10. Provide all North American Industries Classification
business with a separate license number for System (NAICS) Code(s) that apply. The NAICS is
identified for your business, based on your major
purposes of reporting transaction privilege and use
business activity, principle product you manufacture,
taxes individually. Therefore, a separate application
commodity sold, or services performed. You must
is needed for each location.
indicate at least one NAICS code. A current listing is
Multiple locations may be licensed under a
available at www.azdor.gov.
consolidated license number, provided the ownership
is the same, to allow filing of a single tax return. If 11. If you acquired or changed the legal name of an
applying for a new license, list the various business existing business, you must complete Section F of this
locations as instructed below. If already licensed and application. If you check NO, proceed to number 12.
you are adding locations, do not use this application 12. If you are a construction contractor, read bonding
to consolidate an existing license. Please submit requirements and submit the appropriate bonding
a Business Account Update form, available at paperwork with this application. If you check NO,
www.azdor.gov. proceed to number 13.
Withholding & Unemployment Taxes: Employers 13. Provide the Withholding Physical Location of the
paying wages or salaries to employees for services business. This address cannot be a PO Box or Route
performed in the State must apply for a Withholding
Number.
number & Unemployment number.
Use Tax: Out-of-state vendors (that is, vendors with
no Arizona location) making direct sales into Arizona Section B: IDENTIFICATION OF OWNERS,
must obtain a Use Tax Registration Certificate. In-state PARTNERS, CORPORATE OFFICERS,
business not required to be licensed in Arizona for TPT MEMBERS/ MANAGING MEMBERS OR
purposes, making out-of state purchases for their own OFFICIALS OF THIS EMPLOYING UNIT
use (and not for resale) must also obtain the Use Tax
Provide the full name, social security number and title
registration.
of all Owners, Partners, Corporate Officers, Members/
TPT for cities only: This type of license is needed if Managing Members or Officials of the Employing Unit. If
your business activity is subject to city TPT which is you need additional space, attach Additional Owners,
collected by the state, but the activity is not taxed at the Partners, Corporate Officer(s) Addendum available at
state level. www.azdor.gov. If the owner, partners, corporate officers or
3. Type of Organization/Ownership: Check as combination of partners or corporate officers, members and/
applicable. A corporation must provide the state and or managing members own more than 50% of, or control
date of incorporation. another business in Arizona, attach a list of the businesses,
4. Provide the Legal Business Name or owner or percentages owned and unemployment insurance account
corporation as listed in its articles of incorporation, numbers or provide a General Disclosure/ Power of
or individual and spouse, or partners, or organization Attorney (Form 285) which must be filled out and signed by
owning or controlling the business. an authorized corporate officer.
5. Provide the Mailing Address (number and street) where
all correspondence is to be sent. You may use your
ADOR 10196 (3/22) Instructions Page 2
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