www.azdor.gov 
Arizona Department of Revenue                                                                                                        
                                                                                                                                     
                                                                                                             www.AZTaxes.gov

                                                                                                                 Pub 701 
 Submitting Arizona Forms A1-R, or A1-APR,                                                                           Revised:  
                                                                                                                     Jan. 2023 
                                                                                                                                      
 and federal Forms W-2, W-2c, W-2G and 1099 
This publication contains information about submitting:                    • Bulk File - An employer may register at: 
•  Arizona Form A1-R or Arizona Form A1-APR, and                             https://efile.aztaxes.gov/AZFSETPortal [AZ Web File 
                                                           1 
 • Federal Forms W-2, W-2c, W-2G, and 1099 series.                           (AZFSET)] to bulk-file its return by uploading a .csv 
                                                                             file.  
Submit all federal Forms W-2 and federal Forms W-2c that 
                                                                           •
report  Arizona  wages paid or  Arizona income tax                           Data Input/Manual Entry - An employer may register at: 
                                                                             https://aztaxes.gov/Home/Page (AZTaxes) and use the 
 withheld.                                                                   data input method to submit its return.  
Submit all federal Forms  W-2G  and any federal Form                       • Transmission - Registered transmitters of AZ Web File 
1099 series that report Arizona income tax withheld.                         (AZFSET) can bulk-file using the transmission method. 
Any federal Form W-2G or federal Form 1099 series NOT                      Form A1-APR may be submitted electronically by: 
reporting Arizona income tax withheld is not required to                   • Bulk File - An employer may register at: 
be submitted to the Arizona Department of Revenue                            https://efile.aztaxes.gov/AZFSETPortal [AZ Web File 
 (ADOR).                                                                     (AZFSET)] to bulk-file its return by uploading a .csv 
The due date for the required federal Attachments is the                     file.  
same as the  due date for filing  Arizona Form  A1-R or                    • Data Input/Manual Entry - An employer may register at: 
Arizona Form A1-APR, January 31,  of the following                           https://aztaxes.gov/Home/Page (AZTaxes) and use the 
calendar year, or the  extended due date  for filing those                   data input method to submit its return.  
 returns. 
                                                                            NOTE: For tax periods beginning in 2020 and after, all 
For complete details, refer to the Arizona Revised Statutes 
                                                                           Arizona  Forms A1-R  or  A1-APR are  required  to be 
(A.R.S.). In  case of inconsistency or omission in this 
                                                                           electronically filed to the department.   
                                                                            
publication, the A.R.S. will prevail.                                                   2
                                                                           Any employer   that is  required  to file its  withholding 
Registering  with ADOR                                                     return electronically and cannot, may request an electronic 
Before submitting return(s) or federal forms, the employer                 filing and paying waiver.    See  Arizona  Form 292, 
must register its Employer Identification Number (EIN)                     Electronic  Filing and  Payment  Waiver  Application, 
with ADOR.                                                                 available     here:       https://azdor.gov/forms/other-
•  To register, an employer must complete Arizona Form                      forms/electronic-filing-and-payment-waiver-application. 
   JT-1,  available  here:   https://azdor.gov/forms/tpt-
   forms/joint-tax-application-tpt-license.   Form JT-1                    A waiver is not required if the withholding return cannot 
   may be mailed to the address on the form or it may be                   be electronically filed for reasons beyond the employer’s 
   completed online at: www.AZTaxes.gov.                                   control, including situations in which the employer was 
                                                                           instructed by the Internal Revenue Service (IRS), or by 
•  To register online, go to     www.AZTaxes.gov, click 
                                                                           ADOR, to file by paper. 
   “Enroll to File and Pay Online” under the “Business”                     
   header.  Complete the online form as instructed.                        NOTE:     For information on the methods an employer 
                                                                           may use to electronically  submit  its  withholding  tax 
Electronic  Filing of Withholding Tax Returns 
                                                                           returns, please see the instructions for Form A1-APR, or 
A.R.S. § 43-323(F) requires all withholding returns to be 
                                                                           Form A1-R.   
filed electronically for taxable years beginning from and                   
after  December 31, 2019, or  when the department                          Electronic  Reporting  of  federal  Forms  W-2,  W-2c, 
establishes an electronic filing program.                                   W-2G and 1099 
For 2022, the department currently has                three methods by     For calendar year 2022, electronic filing of the required 
which employers may file Form A1-R electronically:                         federal Attachments is required.  An employer may 
                                                      
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 

submit federal Forms W-2, W-2c, W-2G, or 1099 to the                 Reporting Federal Forms W-2 and W-2c with Arizona 
department by:                                                       wages and/or Arizona income tax withheld 
• Logging into AZTaxes at: 
                                                                      • Optical media Forms W-2 and Forms W-2c submitted 
  https://aztaxes.gov/Home/Page  to use the data input 
                                                                        to ADOR must conform to the layout provided here: 
  method, or to upload the supported federal forms as a .txt 
                                                                        https://azdor.gov/e-services/e-services-withholding.  
  file.   
                                                                        While Arizona layouts  generally follow  the  current 
• Logging into AZ Web File (AZFSET) at: 
                                                                        SSA specifications in Publications 42-007 (federal 
   https://aztaxes.gov/Home/Loginazfset  to  upload  the 
                                                                        Form W-2) and 42-014  (federal  Form W-2c); 
  supported federal forms as a .txt file.   
                                                                        exceptions are noted below. 
• Registered transmitters of AZ Web File (AZFSET) 
                                                                      •
  can bulk-file using the transmission method.                          If only some of the required forms are submitted using 
• Employers with a valid federal or Arizona waiver or                   optical media, include a statement that the remaining 
  exemption from electronically filing their returns, or                forms will be filed electronically or by paper.  
                                                                      •
  employers submitting unsupported federal Forms                        Do not file twice for the same individual  using 
  may submit the federal information by paper or on a                   different methods. 
  CD, DVD  or flash drive (Optical Media).  If                        • The RV (State Total) Record is optional. 
  submitting by Optical Media, see the Section below                  • The RS (State) Record is required for each employee. 
  labeled, “Optical Media Specifications”.                            • The Arizona state code is 04 in the RS (State) Record. 
Please contact  azwebfilesupport@azdor.gov            if you need    Reporting federal Forms W-2G and federal Forms 
help electronically submitting your Arizona withholding              1099 reporting Arizona income tax withheld 
return or the required federal Attachments.                           • Optical media federal Forms W-2G and supported 
Electronic File Formatting                                              federal Forms 1099 that report Arizona income tax 
For layouts and business rules  for electronically                      withheld that are submitted to ADOR must conform 
submitting supported federal Attachments, click here:                   to the layout provided  here:  https://azdor.gov/e-
                                                                        services/e-services-w-2-1099.   While Arizona 
 https://azdor.gov/e-services/e-services-w-2-1099.                      layouts generally follow the current IRS 
Federal  Attachments currently supported for electronic                 specifications in Publication 1220, exceptions are 
filing include:                                                         noted below. 
  •    Form W-2                                                       • While the IRS allows multiple federal Form types to 
  •    Form W-2c                                                        be in one file, ADOR requires only one federal Form 
  •    Form W-2G                                                        type per file.  
  •    Form 1099-DIV                                                  • Although Arizona is listed as a participating state in 
  •    Form 1099-MISC                                                   Publication 1220, Arizona requires that a copy of any 
  •    Form 1099-R                                                      federal Form 1099 series reporting Arizona income 
                       3                                                tax withheld be filed directly with ADOR.  
  •    Form 1099-S  
                                                                      • If only some of the  required federal Forms are 
The department does not support the electronic filing of 
                                                                        submitted using optical media, include a statement 
all federal forms in the 1099 series.  Any federal 
                                                                        that the remaining forms will be filed electronically 
Attachment required to be submitted to the department 
                                                                        or by paper.  
that is not listed above  cannot be submitted 
                                                                      • Do not file twice for the same individual using 
electronically. Those documents must be submitted as a 
                                                                        different filing methods. 
paper document or by Optical Media, attached to Arizona 
                                                                      • ADOR requires Payee “B” record for federal Forms 
Form A1-T.   
                                                                        W-2G and the supported federal Forms 1099 series if 
                                                                        taxes were withheld for Arizona. 
                                                                      • The Arizona state code is 04 in Payee “B” records. 

3 Forms 1099-S may be electronically submitted to ADOR by web 
upload and transmission.  Forms 1099-S cannot be submitted to 
 ADOR by manual entry. 
Arizona Department of Revenue                                 Pub 701                                         January 2023 

 Employers granted an exemption from electronically                        Optical Media Specifications 
 filing Arizona Forms A1-R or A1-APR                                      Only the federal Attachments may  be  filed via  optical 
 An employer  granted an exemption from filing  its                       media. The withholding tax return must be filed 
 withholding return electronically (Arizona Form A1-R or                  electronically or by  paper. If filed by paper, the 
 Arizona Form A1-APR), or directed NOT to file                            withholding tax return must be sent to the address on the 
 electronically (Arizona Form A1-R or Arizona Form A1-                    form. 
 APR)  by the IRS or by the department, may submit                        • ADOR will accept ONLY CDs, DVDs or flash drives 
 federal Forms W-2, W-2c, W-2G and 1099 by paper or                         (Optical Media).  Cartridges, reel tapes and floppy 
 by optical media.                                                          disks will NOT be accepted. 
 • Those exempted employers choosing to submit federal                    • Create the  Optical  Media  using the format for 
   Forms by paper, attach the federal Forms to your paper                   Windows 7 or later operating system.  
   return (Arizona Form A1-R or  Arizona Form  A1-                        • Include an external label to identify the employer’s 
   APR).                                                                    name, EIN, calendar year, name and phone number of 
 • Those exempted employers choosing to submit federal                      file preparer, and form(s) included  on the Optical 
   forms by optical media, follow the instructions below                    Media. 
   under Optical Media Specifications.                                    • If the Optical Media is password protected E-mail the 
 FILING  TIPS                                                               password  to      MediaLibrarian@azdor.gov.   Include 
                                                                            “Form W-2” or “Form 1099” (or both, whichever 
 Include All of the Following: 
                                                                            applies) in the subject line of the email.  Also include 
 • Arizona withholding tax  number. Each wage and 
                                                                            the email address from which the password was sent 
   information return reportable to Arizona must include 
                                                                            on the label of the Optical Media. 
   the employer  or payer’s federal Employer                              • Secure the Optical Media in a hard case and include 
   Identification Number (EIN).  Do not truncate the                                                                                  4
                                                                            it with Form A1-R, Form A1-APR, or Form A1-T .     
   employer’s EIN.                                                        • ADOR recommends the use of encrypted email when 
 • Full taxpayer identification number. Do not truncate                     transmitting confidential information electronically. 
   the employees’ SSNs on Form(s) W-2 and/or Form(s)                      • Do not submit test media.  These are not required and 
   1099. A filer may not truncate a payee’s identification 
                                                                            ADOR will not return them.   
   number on any forms filed with the IRS or with state                    
   or local governments. A filer’s identification number                   Please send media to: 
   may not be truncated on any form.                                      Arizona Department of Revenue  
 • The Arizona state code is 04 in the RS (State) Record                  PO Box 29009 
   (EFW2 file) and Payee “B” record (IRS formatted file)                  Phoenix, AZ 85038-9009 
   that are reportable to Arizona.                                         Please send passwords separately to: 
                                                                           MediaLibrarian@azdor.gov 
                                                                          NOTE:    ADOR will not return or copy any media. The 
                                                                          federal Forms W-2, W-2c, W-2G, and 1099  are an 
                                                                          integral part of the reconciliation process required for 
                                                                          the withholding tax return. ADOR is, by law, required to 
                                                                          retain these records. 
                                                                           
                                                                          This publication is available in an alternative format upon 
                                                                          request. 
                                                                           
 4 Form A1-T is available to all employers that electronically file their required federal Attachments.   The  employer attaches  the required 
 Form A1-R or Form A1-APR  and did not electronically file  the           federal Attachments as paper documents or as Optical Media. 
 Arizona Department of Revenue                                  Pub 701                                                 January 2023