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                                                                                                                                                                Arizona Form 
2022 Arizona Annual Payment Withholding Tax Return                                                                                                                         A1-APR 
For information or help, call one of the numbers listed:                                                                  Each employer pays the tax withheld to the Arizona Department 
Phoenix                                                                                             (602) 255-3381        of Revenue (department) using the deposit schedule that applies 
From  area codes 520 and 928, toll-free                                                             (800) 352-4090        to that employer.    
Tax forms, instructions, and other tax information                                                                        Why is Form A1-APR Filed? 
If you need tax forms, instructions, and other tax information,                                                           Employers and other entities that  pay  Arizona  income  tax 
go to the department’s website at       www.azdor.gov.                                                                    withheld on an annual basis must file Form A1-APR to pay the 
Withholding Tax Procedures and Rulings                                                                                    income tax  withheld and to reconcile their payments for the 
These instructions may refer to the department’s withholding                                                              year.  It may also be used as the written notice that the business 
tax procedures and rulings for more information.  To view or                                                              is cancelling its withholding registration.   
print these,  go to our  website and select                                                         Reports  & Legal      File one Form A1-APR per Employer Identification Number 
Research from the main menu, then click on                                                          Legal Research         (EIN) per year regardless of the source of the withholding.     
and select a Document Type and a Category  from the drop                                                                  Unless the employer has been granted a waiver, Form A1-APR 
down  menus.                                                                                                              must be  filed electronically.   Federal Forms W-2 and W-2c 
Publications                                                                                                              reporting Arizona wages paid and/or Arizona tax withheld and 
To view or print the department’s publications, go to our                                                                 federal Forms W-2G and/or 1099 reporting Arizona income tax 
website, select Reports & Legal Research from the main menu,                                                              withheld must be submitted with Form A1-APR.  Refer to Pub 
and click on Publications in the left hand column.                                                                        701,  Submitting Arizona Forms A1-R, or A1-APR, and Federal 
 
                                                                                                                          Forms W-2, W-2c, W-2G and 1099,  for information  on 
                                                                                                                          submitting these federal forms with Form A1-APR.   
                 General Information                                                                                       
Arizona law requires employers 1to withhold Arizona income                                                                NOTE: For details about other returns and forms that may be 
tax from:                                                                                                                 required, see the  department’s procedure  WTP,  16-2, What 
•   The payment of wages, salary, or bonus to any employee                                                                Withholding Tax Forms and Returns to File and When to File 
    whose compensation is  for services performed  within                                                                 Them  .
    Arizona, unless those  wages are  exempt from  Arizona                                                                What  Withholding  Payments are  Reconciled  Using 
    income tax withholding;                                                                                                This Form? 
•   The premature  withdrawal of state and local retirement                                                               All Arizona withholding amounts averaging less than $200 per 
    contributions;                                                                                                        quarter are reconciled using this form.  Arizona law requires all 
•   Pensions; and,                                                                                                        amounts withheld to be treated as if the withholding was from 
•   Payments of prize winnings subject to federal withholding                                                             wages  paid to an employee.   
    under Internal Revenue Code (IRC) §§ 1441 or 3402(q) 
    from2:                                                                                                                 Who May File Form A1-APR? 
    o     The Arizona state lottery commission,                                                                           Only an employer that qualifies to use the annual deposit 
    o     Arizona sanctioned horse or dog racing,                                                                         schedule may file Form A1-APR.  If the employer does  not 
    o     A fantasy sports operator, or,                                                                                  qualify to use the annual deposit schedule, it must file Form A1-
    o     An event wagering operator.                                                                                     QRT   and Form A1-R.   
At the request of the individual receiving the payment, Arizona                                                            Who May Use the Annual Deposit Schedule? 
income tax may be withheld from the following:                                                                            To qualify to make its withholding payment on an annual basis, 
•   Retired or retainer pay for service in the military or naval                                                          an employer  must  have been in business  for at least a full 
    forces of the United States;                                                                                          calendar year, and must meet the following conditions: 
•   Payments under the United States civil service retirement                                                             •   Established a history of  withholding by  filing quarterly 
    system  from the United States  government service                                                                        returns for at least the 4 preceding calendar quarters.  
    retirement and disability fund;                                                                                       •   Had a withholding liability of more than zero (“0”) for at 
•   Pensions;                                                                                                                 least 1 of the previous 4 quarters.  
•   Traditional Individual Retirement Accounts;                                                                           •   Had average quarterly Arizona tax withholding of $200 or 
•   Any other annuity;                                                                                                        less in the last 4 quarters.  This  will be  met if the total 
•   Unemployment compensation; and                                                                                            amount withheld in that period is $800 or less. 
•   Out-of-state wages earned by an Arizona resident, if the                                                              •   Timely filed Form A1-QRT and timely paid its Arizona 
    employer and the employee agree to  withhold Arizona                                                                      withholding  for at least 3 out of the last 4 preceding 
    income tax.                                                                                                               quarters. 
For additional information on withholding requirements, refer                                                             •   Filed Form A1-QRT for all preceding quarters. 
to the Employer’s Instructions  for the Employee’s  Arizona                                                               •   Filed the annual reconciliation tax return (Form A1-R) for 
Withholding   Election (Form A-4 Instructions).                                                                               all prior calendar years. 

1                                             Arizona law provides that all amounts withheld are to be treated as if the  employees, beneficiaries or  payees.  Similarly, “employee(s)” includes 
withholding was from wages  paid  to an  employee.   For  ease of  reading,                                               employees, recipients, beneficiaries and payees. 
“employer(s)” as used in these instructions refers to employers and to payers of                                          2 Payers of prize winnings are required to withhold an amount equal to 20% 
other nonpayroll payments that withhold Arizona income tax from payments to                                               of the amount withheld pursuant to section 1441 or section 3402(q) of the 
                                                                                                                          internal revenue code.

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                                                                                                                                                                 Arizona Form A1-APR 
•   Timely filed  Form A1-R  for the immediately preceding                                                                  •    Logging into  AZTaxes at https://aztaxes.gov/Home/Page    
    calendar year.                                                                                                               to use the data input method, or to upload the supported 
•   Paid all amounts due [has no balance due (tax, penalty, or                                                                   federal forms as a .txt file.   
    interest) for any prior quarter].                                                                                       •    Logging into AZ Web File (AZFSET) at 
An employer may continue to make its Arizona withholding                                                                         https://efile.aztaxes.gov/AZFSETPortal to upload the 
payments on an annual basis for the succeeding calendar year if                                                                  supported federal forms as a .txt file.   
all of the following conditions are met:                                                                                    •    Registered transmitters of  AZ Web File (AZFSET) can 
•   The average amount of Arizona income taxes withheld by                                                                       bulk-file using the transmission method.  
    the employer in the four preceding calendar quarters does                                                               •    Submitting the federal information on a CD, DVD or flash 
    not exceed $200.                                                                                                             drive (Optical Media) or by paper.  If submitting by Optical 
•   The employer has timely filed the annual payment tax                                                                         Media, see the Section below labeled, “Optical Media”.   
    return (Form  A1-APR) and  has timely  made its annual                                                                  NOTE: The department does not support the electronic filing 
    Arizona withholding payment for the preceding calendar                                                                  of all federal withholding forms (e.g. W-2 series, 1099 series).  
    year.                                                                                                                   See Pub 701 for a list of the required federal withholding forms 
If an employer does not meet all of the qualifying conditions to                                                            that are currently supported by the department for electronic 
continue  making its  Arizona  withholding payments on an                                                                    filing. 
annual basis for the succeeding calendar year,  or,  if that                                                                Any unsupported federal forms reporting Arizona wages or 
employer has an average withholding of greater than $200 for                                                                Arizona income tax withheld must be filed as a paper copy or 
the four preceding calendar quarters:                                                                                       as Optical Media using Form A1-T. 
•   That employer  must determine its  Arizona  withholding                                                                 Employers filing Form A1-APR electronically,  must submit 
    payment schedule  for succeeding calendar quarters                                                                      the  supported  federal forms  electronically through  AZTaxes, 
    according to the Arizona Withholding  Liability/Payment                                                                 AZ Web File (AZFSET), or by a registered transmitter. 3
                                                                                                                             
    Schedule section of Form A1-QRT instructions; and 
                                                                                                                            Federal  forms not supported  by the department  must be 
•   That employer shall  file quarterly tax returns 
                                                                                                                            submitted by CD, DVD, or flash drive (Optical Media), or as 
    (Form A1-QRT) for the succeeding calendar quarters.                                                                     paper forms.  To submit these forms, complete and mail Form 
Electronic  Filing of Withholding Tax Returns                                                                               A1-T to the address on the form.  Include the Optical Media or 
Arizona Revised Statutes (A.R.S.) § 43-323(F) provides that                                                                 the paper forms with your submission.  When submitting Form 
withholding returns shall be filed electronically for taxable                                                               A1-T, do not include a paper copy of Form  A1-APR.   If 
years beginning from and after December 31, 2019.                                                                           submitting by Optical Media, see the Section below labeled, 
For  2022,  the department  has   three  methods  by which                                                                  “Optical Media” for instructions. 
employers may  file  Form  A1-APR  electronically.    These                                                                 Employers filing Form A1-APR by paper may,         submit the 
methods are:                                                                                                                required federal forms electronically  through  AZTaxes, or 
•   An employer may register at                                                                                             AZFSET.   If the employer does not submit the  supported 
    https://efile.aztaxes.gov/AZFSETPortal [AZ Web File                                                                     federal forms electronically, all required federal forms must be 
    (AZFSET)] to bulk-file its return by uploading a .csv file.                                                             attached to Form A1-APR as either Optical Media or as paper 
•   An employer may register at                                                                                             forms.  If submitting by Optical Media, see the Section below 
    https://aztaxes.gov/Home/Page  (AZTaxes) and use the                                                                    labeled “Optical Media” for instructions.   If submitting a paper 
    data input method to submit its return.                                                                                 return, mail the return to: 
•   Registered transmitters of  AZ Web File (AZFSET) can                                                                                   Arizona Department of Revenue 
    bulk-file using the transmission method.                                                                                                        PO Box 29009 
Submitting Federal  Forms W-2,  W-2c,  W-2G  and                                                                                             Phoenix, AZ 85038-9009 
1099  to the Department                                                                                                      Optical media  
Federal Forms W-2, W-2c, W-2G and 1099 are an integral part                                                                 When submitting the  federal attachments  by  Optical Media, 
of the reconciliation process required for Arizona Form A1-                                                                 label the CD, DVD or flash drive with the employer's name, 
 APR.                                                                                                                       EIN, preparer contact information, calendar year and Form W-
•   Submit all federal Forms W-2 and W-2c reporting Arizona                                                                 2 or Form 1099 (or both, whichever applies).  If the Optical 
    wages paid and/or Arizona income tax withheld.                                                                          Media is password protected, note that on the label and indicate 
•   Submit all  federal Forms W-2G and/or 1099 reporting                                                                    the email address from which you will be sending the password 
    Arizona income tax withheld.  Federal Forms W-2G and                                                                    to the department.  Email the password separately  to 
    1099 NOT reporting Arizona income tax withheld are not                                                                  MediaLibrarian@azdor.gov. Include  “Form W-2” or “Form 
                                                                                                                            1099” (or both, whichever applies) in the subject line of the 
    required to be submitted to the department. 
                                                                                                                            email.  In the body of the email, include the same information 
For calendar year 2022, an employer may submit federal Forms                                                                that is on the label of the Optical Media.   
W-2, W-2c, W-2G, or 1099 to the department by: 
                                                                                                                            The department will not return or copy any Optical Media 
                                                                                                                             submitted.  

3                                             Required federal forms that are unsupported or rejected may be submitted as 
Optical Media or as paper forms included with Arizona Form A1-T.  
 
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                                                                                                           Arizona Form A1-APR 
Employers submitting the information on Optical Media should          electronic return preparer or electronic return transmitter 
secure the Optical Media in  a hard case and include it  with         during its ultimate transmission to the department, the 
Form A1-APR or Form A1-T.                                             return shall be deemed filed and received by the department 
For more details on submitting the federal forms using optical        on the date of the earliest electronic postmark.   
media, see the department’s publication, Pub. 701, Submitting       • The department determines the timeliness of a paper-filed 
Arizona Forms A1-R or A1-APR, and Federal Forms W-2. W-               tax return by the postmark or other official  mark of  the 
2c, W-2G and 1099.                                                    United States Mail stamped on the envelope in which the 
                                                                      return is mailed.  See the department’s ruling, GTR 16-1, 
CAUTION: The employer submits the Optical Media at its own 
                                                                      Timely Filing of  Income or Withholding Tax Returns 
risk.  If the department cannot access the information on the 
                                                                      Through the United States Mail. 
Optical Media for any reason, the employer may need to 
                                                                    • The department will accept proof of mailing from a private 
provide the information again.                                        delivery service included in the Internal Revenue Service 
Filing  Tips                                                          (IRS) list of designated private delivery services.  Contact 
•   For layouts and business rules for electronically submitting      the private delivery service for information regarding how 
    federal Forms W-2, W-2c, W-2G and 1099, refer to the              to obtain written proof of mailing. 
    Department’s Pub 701, or click here:     https://azdor.gov/e-   • If the due date for the return falls on a Saturday, Sunday, 
    services/e-services-withholding-and-w-2-1099                      or a legal holiday, the return is considered timely filed if it 
•   Each wage and information return reportable to Arizona            is postmarked the next business day.  See the department’s 
    must include the employer or payer’s Employer                     ruling, GTR 16-2, Timely Filing of Income or Withholding 
    Identification Number (EIN). Do not truncate the employer         Tax Return – Holidays and Weekends. 
    or payer EIN. 
                                                                    Extension   of Time to File Form A1-APR 
•   Do not truncate the employee’s Social Security Number 
                                                                    You may apply for a 30-day extension of time to file Form A1-
    (SSN).                                                          APR.  When asking for an extension,  you  must show  good 
Requesting   an Electronic Filing Waiver                            cause.  You must file the extension request as soon as you know 
Any employer  who is required to file  its  withholding return      that  you need an extension.   The extension request  must be 
electronically may apply to the director for an annual waiver       mailed on or before January 31.  For details on how to request 
from the electronic filing requirement.  The waiver may be          an extension, see the department’s procedure, WTP 11-1, 
granted, which may be renewed for one subsequent year, if any       Procedure for Requesting Extension of the Filing Deadline for 
of the following apply:                                             Annual  Withholding Tax Returns. 
    •   The employer has no computer.                               If you are required to pay by EFT and are making a payment 
    •   The employer has no internet access.                        with  your extension request, see the Section,    Payment by 
    •   Any other circumstance considered to be worthy by           Electronic Funds Transfer, for options to make your extension 
        the director.                                               payment. 
To request a waiver, submit Form 292, Electronic Filing and         If you are not required to pay by EFT you may elect to pay by 
Payment Waiver Application, to the department.  Form 292 is         EFT.  Or you may pay by check, e-check, money order, or credit 
available at:  https://azdor.gov/forms/other-forms/electronic-      card.  If you are paying by check or money order complete Form 
 filing-and-payment-waiver-application.                             A1-WP and include the check or money order with the form.  
A waiver is not required if the withholding return cannot be        Show that the payment is for the 4th Quarter of the year for 
electronically filed for reasons beyond the employer’s control,     which you requested the extension. 
including situations in which the employer was instructed by        Filing  Original Returns 
the Internal Revenue Service (IRS), or the department to file by 
                                                                    File this form only on a calendar year basis.  File one Form A1-
 paper.                                                             APR  per EIN regardless of the source of the withholding. 
Please contact the department at  azwebfilesupport@azdor.gov 
                                                                    Submit Form A1-APR electronically unless the employer has 
if you need assistance in electronically submitting your Arizona 
                                                                    been granted a waiver pursuant to A.R.S. § 43-325(F) or has 
withholding return.                                                 been instructed to file a paper return by the IRS or by the 
When    is Form A1-APR Due?                                          department.    
Form A1-APR is due on or  before January 31 of the year             NOTE:  Arizona law states that all amounts withheld are to be 
following  the close of the calendar year.                          treated as if the  withholding was from  wages paid to an 
Timely  Filing of Returns                                           employee.  If you file federal Form 941 or Form 944 to report 
•   The department determines the timeliness of an                  federal withholding on Arizona wages and federal Form 945 to 
    electronically filed tax return by the date of the electronic   report federal withholding on Arizona non-wage payments for 
    postmark.  If the taxpayer and the electronic return preparer   the same EIN    AND your total Arizona withholding payments 
    or the electronic return transmitter are in different time      are less than $200 per quarter, file one Form A1-APR to report 
    zones, it is the taxpayer’s time zone, as determined by the     and reconcile your total Arizona withholding for the year, 
    taxpayer’s address, that controls the timeliness of the         regardless of the source of that withholding.  Do not file more 
    electronically  filed return.    When  a return has been        than one original  A1-APR for the same EIN for the  same 
    electronically received on the host system of more than one     calendar year.   

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                                                                                                            Arizona Form A1-APR 
What    To Do If You Close Your Business                            NOTE:  If the penalties in both A and B apply, the maximum 
When your business is sold, discontinued, converted to a new         combined penalty cannot be more than 25%. 
form, or all your employees are dismissed, you must notify the      C. Additional Failure to Pay Penalty  
department by filing a final return and request the department      An additional penalty  may be assessed  if the amount of tax 
close  your  withholding account.  Until  you request the           required to be  withheld is not paid by the date set for  its 
department close your withholding account, your withholding         payment.  This penalty is 25% (.25)  of the amount of tax 
return(s) will continue to be due.                                  required to be withheld and paid to the department. 
To file your final Form A1-APR                                      D. Payroll Service Company Penalty 
•   Check box C “Final Return (CANCEL  ACCOUNT)” to                 A PSC    must  make  withholding payments electronically.   A 
    close your withholding account.  Enter the date final wages     PSC must also file Form A1-APR electronically.  A PSC is 
    were paid.  Also complete Part 6.                               subject to a $25 penalty for each failure to make withholding 
•   Check box D if this return is an  “early-filed return  for      payments electronically; and it is also subject to a $25 penalty 
    calendar year 2023 due to an account cancellation during        for each failure to file  withholding returns electronically.  
    2023.”                                                          Multiple $25 penalties could apply to the same client on one 
•   Check box E if the cancellation was due to a merger or          return.  For example, if Client A is required to make 4 payments 
    acquisition and the surviving employer is  filing  federal      in  the  3rd  quarter,  and  none  of  the  payments  are  made 
    Forms W-2.                                                      electronically, the PSC would be subject to four $25 penalties, 
Filing  Amended Returns                                             totaling $100. If the PSC files a paper Form A1-APR for Client 
If this is an amended Form A1-APR, check Box A, “Amended            A, the PSC will be charged another penalty of $25.  The PSC 
Return”  and  complete  the  form  using  your  corrected           would owe a grand total of $125 in penalties related to Client A 
withholding information.  Complete Part 5 to explain why you        for the 3rd quarter.   
amended your return.  Include amended federal Forms W-2, W-         E.  Failure to Pay by Electronic Funds Transfer 
2c, W-2G, and 1099 with the amended return.                         Employers that anticipate a tax liability of $500 or more for the 
Unless the employer was granted a waiver to file its original       calendar year must  pay their tax liability  by Electronic  Funds 
return by paper, or was directed by the IRS or the department        Transfer (EFT).   
to file the original Form A1-APR as a paper return, amended         Employers required to pay their tax liability by EFT that fail to do 
Forms A1-APR shall be submitted electronically using either         so may be subject to a penalty equal to five percent (5%) of the 
AZFSET or a registered transmitter.  For additional information     amount of the payment not made by EFT.   
on either of these methods, see the preceding section labeled,      F. Interest  
Electronic  Filing of Withholding Tax Returns     .                 Interest is charged on any tax not paid by the due date.  The 
NOTE:  Amended Forms A1-APR cannot be submitted through             Arizona interest rate is the same as the federal rate imposed on 
AZTaxes.  If the AZTaxes.gov data entry method was used for         individual  taxpayers.   
filing the original return, the amended return must be filed by 
                                                                    Payment     of Tax 
 paper.  
                                                                    The entire amount of tax must be paid by the original due date 
Penalties    and Interest                                           of Form A1-APR.  The tax must be paid by the original due date 
A.  Late Filing Penalty                                             even if the employer has been granted an extension of time to 
If  you file late, a late filing penalty  will be assessed. This    file Form A1-APR.  
penalty is 4½% (.045) of the tax required to be shown on the         Payment by Electronic Funds Transfer 
return for each month or fraction of a month the return is late.    Employers are required to pay their tax liability by electronic 
This penalty cannot exceed 25% (.25) of the tax found to be         funds transfer (EFT) if the employer owes $500 or more for any 
remaining   due.                                                    taxable year beginning from and after December 31, 2020   . 
B.  Late Payment Penalty                                            An employer may apply to the director for an annual waiver 
If the tax is paid late, a late payment penalty will be assessed.   from the electronic payment requirement.  The application must 
This penalty is ½ of 1% (.005) of the amount shown as tax for       be received by December 31 of each year.  The director may 
each month  or  fraction  of a month for which  the failure         grant the waiver if any of the following applies:  
continues. We charge this penalty from the original due date of     •    The employer has no computer. 
the return until the date you pay the tax. This penalty cannot      •    The employer has no internet access. 
exceed  a total of 10% (.10).                                       •    Any other circumstance considered to be worthy by the 
NOTE – Amended Return Filers:  If you voluntarily file an                director exists, including: 
amended return and pay the additional tax due when you file              o   The employer has a sustained record of timely 
your amended return, the department will not assess the late                 payments, and, 
payment  penalty.   Exceptions are:                                      o   No delinquent tax account with the department. 
•   The taxpayer is under audit by the department.                  To request a waiver, submit Form 292,     Electronic Filing and 
•   The amended return was filed on demand or requested by          Payment Waiver Application, to the department.  Form 292 is 
    the department.                                                 available at:  https://azdor.gov/forms/other-forms/electronic-
 
                                                                     filing-and-payment-waiver-application. 
 
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Arizona Form A1-APR
NOTE: An employer who is required to pay by EFT but who at electronicfundstransfer@azdor.gov. Once the
fails to do so is subject to a penalty of 5% of the amount of the application is processed, the employers will receive
payment not made by EFT. See A.R.S. § 42-1125(O). additional information to present to its bank to make the
For additional information on electronic funds transfer, refer ACH Credit payment.
to A.R.S. § 42-1129 and the related Arizona Administrative The payment will be electronically transferred into the
Code rules (A.A.C. R15-10-301 through R15-10-307) for department’s account, normally the next business day.
detailed information. Each employer should consult with its bank for the
timeframe required to make timely payments. NOTE: The
How to Make EFT Payments employer may be charged a service fee for the ACH Credit
Employers making EFT payments must register with the transaction.
department before their EFT payments may be accepted. An
NOTE: Employers using a foreign bank account to make EFT
officer of the employer must complete the initial registration. payments cannot make EFT payments by ACH Debit. The
Once registered, employers may use www.AZTaxes.gov to department does not accept ACH Debit payments from a
make EFT payments: foreign bank account. If the employer wishes to make payment
• Electronic payment from checking or savings account/e- from a foreign bank account by EFT, the payment MUST be
check/ACH Debit. made by ACH Credit. See the instructions above for ACH
Payments can be made electronically from a checking or Credit to register and make ACH Credit payments.

savings account. Login to your www.AZTaxes.gov
account and choose the e-check option. Follow the prompts Specific Instructions
to complete your registration.
There is no fee to use this method. This payment method Part 1 - Taxpayer Information
will debit the amount from the specified checking or When completing Part 1, always be sure the Business Name
savings account on the date specified. If an electronic and Employer Identification Number (EIN) indicated on
payment is made from a checking or savings account, a this form matches exactly the Business Name and EIN on
confirmation number will be generated. Please keep this the Arizona Joint Tax Application (Form JT-1) you
confirmation number as proof of payment. submitted to register your EIN for Arizona income tax
• Online credit card payment withholding. 4Filing this form with an incorrect Name or
Payments can be made by American Express, Discover, EIN may result in delays in processing your return.
MasterCard, or Visa credit cards. Login to your Business Name, Address, and Phone Number
www.AZTaxes.gov account and choose the credit card Enter the employer's 5business name, address, and telephone
option. This will take you to the website of the credit card number in the spaces provided.
payment service provider. Follow the prompts to make If the employer has a foreign address, enter the information in
your payment. the following order: city, province or state, and country. Follow
The service provider will charge a fee based on the amount the country’s practice for entering the postal code. Do not
of the tax payment. The service provider will disclose the abbreviate the country’s name.
amount of the fee during the transaction and you will be Employer Identification Number (EIN)
given the option to continue or cancel. If you accept the Enter the employer’s EIN. If the employer does not have an EIN,
fee and complete the credit card transaction, a confirmation it must get one from the Internal Revenue Service. All returns,
number will be generated. Please keep this confirmation statements, or other documents filed with the department must
number as proof of payment. have the employer’s EIN indicated on them. Employers that
Employers may also make EFT payment by ACH Credit. fail to include their EIN may be subject to a penalty.
To register to make ACH Credit payments, go to the Check Boxes:
department’s website,www.azdor.gov. Click on “Forms,” A. Amended Return
then click “Other Forms.” Click on Form number 10366, If this is an amended Form A1-APR, check Box A, “Amended
Electronic Funds Transfer (EFT) Disclosure Agreement for Return”. Complete Part 5 to explain why you amended your
ACH Credit filers. Click “Download.” Complete the form return. Include the corrected copies of Forms W-2, W-2c, W-2G
as instructed. Submit the completed form at least five and 1099 with your amended Form A1-APR.
business days before the first anticipated transaction as it
B. Address Change
may take that long to process the application.
If you had an address change since you last filed Form A1-APR,
Fax the completed form to the department at (602) 771-9913.
check Box B, “Address Change” and enter your current address
You may also email the completed form to the department
in Part 1.

4 If you submitted the Business Account Update form to change your Business other nonpayroll payments that withhold Arizona income tax from payments to
Name and/or EIN, enter your Business Name and/or EIN indicated on that employees, beneficiaries or payees.
document.
5 Arizona law provides that all amounts withheld are to be treated as if the
withholding was from wages paid to an employee. For ease of reading,
“employer(s)” as used in these instructions refers to employers and to payers of

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                                                                                                              Arizona Form A1-APR 
                                                                        
C.  Final  Return                                                      Employers not required to make payments  by EFT          , may 
If this is a final return, check Box C, “Final Return (CANCEL          elect to pay by EFT.  They may also pay by check or money 
ACCOUNT)” to request the department cancel  your                       order.   Make the check or money order payable to Arizona 
withholding account.   Enter the date final  wages  were paid.         Department of Revenue. Include the corporation's EIN on the 
Complete Part 6  to indicate the reason  for cancelling  your          front of the check or money order.  If paying by check or money 
account.  Complete the remainder of your return to report your          order, include the check or money order with the return.   
Arizona income tax withheld for the year in which your account         Taxpayers that are required to electronically file Form A1-
was  closed.  Include state copies of Form(s) W-2, W-2c                APR,but not pay their tax liability by EFT, mail the check and 
reporting Arizona  wages paid and/or Arizona income tax                the Form A1-WP to:  
withheld, and federal Forms W-2G and 1099 reporting Arizona                            Arizona Department of Revenue 
income   tax was withheld.                                                                       PO Box 29009 
                                                                                           Phoenix, AZ 85038-9009 
 D. Early-Filed Final Return                                                                         
If you cancelled your  withholding account during 2023, you            Taxpayers that have a filing waiver or are exempt from 
may use the 2022 Form A1-APR to file your final reconciliation         electronic filing and are not required to pay their tax liability 
for 2023 before its normal due date of January 31, 2024.  If you are   by EFT, mail the check and Form A1-APR to:  
filing an early return for 2023, check Box D to indicate that this                     Arizona Department of Revenue 
is an early-filed return for 2023.                                                               PO Box 29009 
                                                                                           Phoenix, AZ 85038-9009 
E.  Cancellation Due to Merger or Acquisition                           
If you cancelled your withholding account because of a merger          Line  6   
or acquisition and the surviving employer is filing Forms W-2          If line 4 is more than line 1, subtract line 1 from line 4.  Enter 
for the year, check Box E.                                             the difference. 
                                                                       This is the amount of overpayment.  An overpayment will first 
    Part 2 - Arizona Withholding Tax Liability                         be applied to any unpaid tax.  This may include tax due for 
Line   1                                                               another tax type.  If the overpayment is more than any unpaid 
Enter the total amount of Arizona income tax withheld from all         tax, or if the employer does not have an unpaid balance of tax, 
sources.  This amount must be the same as shown on federal             a refund will be issued.  A refund will not be issued once the 
Forms W-2, W-2c, W-2G, or 1099 and should equal the amount             overpayment  is applied to a tax balance. 
on  line 7.                                                             Part 4 - Federal Form Transmittal Information  
                   Part 3 - Tax Payments                                Line 7   
Line   2                                                               Enter the total amount of income tax withheld from Arizona 
Enter the total of all payments made for 2022.  Do not enter any       wages paid to employees for 2022.  This amount must be the 
amount   paid with an extension request.                                same as shown on federal Forms W-2, W-2c, W-2G and 1099.  
Line   3                                                                Line 8   
Enter any payment made with an extension request. If filing            Enter the total amount of Arizona wages paid to employees for 
with an extension, attach a copy of the extension request to the       2022.   This amount  must be the  same as shown on  federal 
 front of Form A1-APR.                                                 Forms   W-2, W-2c, W-2G and 1099. 
Line   4                                                                Line 9   
Add lines 2 and 3.  Enter the total.                                   Enter the total number of employees paid Arizona wages for 
If you are amending Form A1-APR check Box A.       Add lines 2         2022.  
and 3.  Subtract any previous amount that was refunded or for           Line 10  
which  you received a credit.                                          Enter the total number of federal Forms W-2, W-2c, W-2G and 
Line   5                                                               1099 submitted with this return.   
If line 1 is greater than line 4, subtract line 4 from line 1. Enter             Part 5 - Amended Form A1-APR  
the difference.  This is the amount of tax due.   
                                                                       If this is an amended return, please explain  why  you are 
If you owe any penalty or interest, the department will calculate 
                                                                       amending Form A1-APR.  
these amounts  and  mail a billing  notice after the return is          
 processed.                                                                         Part 6 - Final Form A1-APR  
If  you are filing an amended return and that return shows a            Lines 11 through 16 -  
balance due, enclose the amount due with the amended return.           If you checked Box C, “Final Return (CANCEL ACCOUNT),” 
You may also  pay through  www.AZTaxes.gov  if you are                 check the box in Part 6 that explains why this is a final return.  
registered.  The department will send you a bill for any interest      If the reason is not provided, check “Other” and enter your own 
 or penalty due once the amended return is processed.                  explanation. 
Employers required to  make payments by EFT, see  the 
Section, Payment by Electronic Funds Transfer, for options to 
pay your tax liability by EFT.   
 
                                                                     6

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                                                                                                             Arizona Form A1-APR 
                                                                      
 Line 17                                                                        Who Must Sign Form A1-APR 
 Check the box and provide name and location of your records 
 if they will be kept at a location different from the address you   The following persons are authorized to sign the return for each 
                                                                     type of business entity.  
 provided in Part 1.                                                  
                                                                        • Sole proprietorship  -   The  individual  who owns the 
 Line 18   
                                                                          business.  
 Check the box and provide the  name and address of the 
                                                                        •  Corporation (including a limited liability company 
 successor employer, if any.                                               (LLC) treated as a corporation) -      The president, vice 
 Part 7 - Payment and Submission of Return                                president, or  other principal  officer duly authorized to 
                                                                          sign.  
 Filing Form A1-APR 
                                                                        •  Partnership (including an LLC treated as a partner-
 Submit Form A1-APR and federal forms W-2, W-2c, W-2g and 
                                                                           ship) or unincorporated organization -      A responsible 
 1099  electronically unless the employer has been granted a 
                                                                          and duly authorized member, partner, or officer having 
 waiver pursuant to A.R.S. § 43-325(F) or has been instructed 
                                                                          knowledge of its affairs.  
 by the IRS or by the department to file a paper return.                • Single  member LLC treated as a disregarded entity 
 The entire amount of tax, penalties, and interest is due by the          for federal income tax purposes - The owner of the LLC 
 original due date of the return,                                         or a principal officer duly authorized to sign.  
 If payment is due, and the employer is required to pay by              •  Trust or estate - The fiduciary.  
 EFT, refer to the Section, “How to Make EFT Payments”, for          Form A1-APR may be signed by a duly authorized agent of the 
  instructions on paying by EFT.                                      taxpayer if a valid power of attorney has been filed.    
 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                            Paid Preparer Use Only  
 check or  money order.  If paying by check or  money order,         Paid preparers: Sign and date the return. Complete the firm 
 make  the  check  or  money  order  payable  to  the  Arizona       name and address lines (the paid preparer’s name and address, 
 Department of Revenue.  Include the employer’s EIN on the           if self-employed). 
 front of the check or money order.  Include the check or money 
 order with your return.                                             Paid preparers must provide a Tax Identification Number 
                                                                     (TIN).  Paid preparers that fail to include their TIN may be 
                                                                     subject to a penalty.  
                                                                     The TIN for a paid preparer may be one of the following: 
                                                                          •  The preparer’s PTIN, 
                                                                          •  The EIN for the business, 
                                                                          •  The individual preparer’s social security number 
                                                                             (SSN), if self-employed. 
                                                                      
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