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

                                                                                                              Pub 701 
 Submitting Arizona Forms A1-R, or A1-APR,                                                                           Revised:  
                                                                                                                     Dec. 2021 
                                                                                                                                     
 and federal Forms W-2, W-2c, W-2G and 1099 
                                                                            
This publication contains information about submitting:  
                                                                            NOTE: For tax periods beginning in 2020 and after, all 
•  Arizona Form A1-R or Arizona Form A1-APR, and  
                                                      1                    Arizona  Forms A1-R  or  A1-APR are  required  to be 
 • Federal Forms W-2, W-2c, W-2G, and 1099 series.                         electronically filed to the department.   
                                                                            
Submit all federal Forms W-2 and federal Forms W-2c that                                    2
                                                                           Any employer   required  to  file its withholding return 
report  Arizona  wages paid or  Arizona income tax 
                                                                           electronically and cannot, may request an electronic filing 
 withheld.                                                                 and  paying waiver, see  Arizona  Form 292,  Electronic 
Submit all federal Forms  W-2G  and any federal Form                        Filing and Payment Waiver Application. 
1099  series that report Arizona income tax withheld.                      A waiver is not required if the withholding return cannot 
Any federal Form W-2G or federal Form 1099 series NOT                      be electronically filed for reasons beyond the employer’s 
reporting Arizona income tax withheld is not required to                   control, including situations in which the employer was 
be submitted to the Arizona Department of Revenue                          instructed by the Internal Revenue Service (IRS),  or 
 (ADOR).                                                                   ADOR     to file by paper. 
The filing due date for the required federal Attachments is                NOTE:    For information on the methods an employer 
the same as the due date for filing Arizona Form A1-R or                   may use to electronically  submit  its  withholding  tax 
Arizona From  A1-APR, January 31 of the following                          returns, please see the instructions for Form A1-APR, or 
calendar year, or the  extended due date  for filing those                 Form A1-R.   
                                                                            
 returns. 
                                                                           Electronic  Reporting  of  federal  Forms  W-2,  W-2c, 
For complete details, refer to the Arizona Revised Statutes 
                                                                           W-2G and 1099 
(A.R.S.). In  case of inconsistency or omission in this                     
                                                                           For calendar year 2021, the department has waived the 
publication, the A.R.S. will prevail. 
                                                                           electronic filing requirement for the  required federal 
Registering  with ADOR                                                     Attachments.  An employer may submit federal Forms 
Before submitting return(s) or federal forms, the employer                 W-2, W-2c, W-2G, or 1099 to the department by:   
must register its Employer Identification Number (EIN)                     • Logging into AZTaxes at https://aztaxes.gov/Home/Page 
with ADOR.                                                                   to use the data input method, or to upload the supported 
•  To register, an employer must complete Arizona Form                       federal forms as a .txt file.   
   JT-1,  available  here:   https://azdor.gov/forms/tpt-                  • Logging into AZ Web File (AZFSET) at 
   forms/joint-tax-application-tpt-license.   Form JT-1                      https://aztaxes.gov/Home/Loginazfset  to upload the 
   may be mailed to the address on the form or it may be                     supported federal forms as a .txt file.   
   completed online at www.AZTaxes.gov.                                    • Submitting the federal information by paper or on a 
•  To register online, go to     www.AZTaxes.gov, click                      CD, DVD  or flash drive (Optical Media).  If 
   “Enroll to File and Pay Online” under the “Business”                      submitting by Optical Media, see the Section below 
   header.  Complete the online form as instructed.                          labeled, “Optical Media”. 
 Electronic Filing of Withholding Tax Returns                              Please contact   azwebfilesupport@azdor.gov if you need 
A.R.S. § 43-323(F) requires all withholding returns to be                  help in electronically submitting your Arizona 
filed electronically for taxable years beginning from and                  withholding return or the required federal Attachments. 
after  December 31, 2019, or  when the department 
establishes an electronic filing program.  

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

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submitted using optical media, include a statement
Electronic File Formatting
that the remaining forms will be filed electronically
For layouts and business rules for electronically
or by paper.
submitting supported federal Attachments, click here:
• Do not file twice for the same individual using
https://azdor.gov/e-services/e-services-w-2-1099. different filing methods.
Federal Attachments currently supported for electronic • ADOR requires Payee “B” record for federal Forms
filing include: W-2G and the supported federal Forms 1099 series,
• Form W-2 if taxes were withheld for Arizona.
• Form W-2c • The Arizona state code is 04 in Payee “B” records.
• Form W-2G Employers granted an exemption from electronically
• Form 1099-DIV filing Arizona Forms A1-R or A1-APR
• Form 1099-MISC An employer granted an exemption from filing its
• Form 1099-R withholding return electronically (Arizona Form A1-R or
The department does not support the electronic filing of Arizona Form A1-APR), or directed NOT to file
all federal forms in the 1099 series. Any federal electronically (Arizona Form A1-R or Arizona Form A1-
Attachment required to be submitted to the department APR) by the IRS or by the department, may submit
that is not listed above cannot be submitted federal Forms W-2, W-2c, W-2G and 1099 by paper or
electronically. Those documents must be submitted as a by optical media.
• Those exempted employers choosing to submit federal
paper document or by Optical Media.
Forms by paper, attach the federal Forms to your paper
Reporting Federal Forms W-2 and W-2c with Arizona
return (Arizona Form A1-R or Arizona Form A1-
wages and/or Arizona income tax withheld
APR).
• Optical media Forms W-2 and Forms W-2c submitted • Those exempted employers choosing to submit federal
to ADOR must conform to the layout provided here: forms by optical media, follow the instructions below
https://azdor.gov/e-services/e-services-withholding. under Optical Media Specifications.
While Arizona layouts generally follow current SSA
FILING TIPS
specifications in Publications 42-007 (federal Form
W-2) and 42-014 (federal Form W-2c); exceptions are Include All of the Following:
noted below. • Arizona withholding tax number. Each wage and
• If only some of the required forms are submitted using information return reportable to Arizona must include
optical media, include a statement that the remaining the employer or payer’s federal Employer
forms will be filed electronically or by paper. Identification Number (EIN). Do not truncate the
• Do not file twice for the same individual using employer’s EIN.
different methods. • Full taxpayer identification number. Do not truncate
• The RV (State Total) Record is optional. the employees’ SSNs on Form(s) W-2 and/or Form(s)
• The RS (State) Record is required for each employee. 1099. A filer may not truncate a payee’s identification
number on any forms filed with the IRS or with state
• The Arizona state code is 04 in the RS (State) Record.
or local governments. A filer’s identification number
Reporting federal Forms W-2G and federal Forms may not be truncated on any form.
1099 reporting Arizona income tax withheld • The Arizona state code is 04 in the RS (State) Record
• Optical media federal Forms W-2G and supported (EFW2 file) and Payee “B” record (IRS formatted file)
federal Forms 1099 that report Arizona income tax that are reportable to Arizona.
withheld that are submitted to ADOR must conform
Optical Media Specifications
to the layout provided here: https://azdor.gov/e-
services/e-services-w-2-1099. While Arizona Only the federal Attachments may be filed via optical
layouts generally follow the current IRS media. The withholding tax return must be filed
specifications in Publication 1220, exceptions are electronically or by paper. If filed by paper, the
noted below. withholding tax return must be sent to the address on the
• While the IRS allows multiple federal Form types to form.
be in one file, ADOR requires only one federal Form • ADOR will accept ONLY CDs, DVDs or flash drives
type per file. (Optical Media). Cartridges, reel tapes and floppy
• Although Arizona is listed as a participating state in disks will NOT be accepted.
Publication 1220, Arizona requires that a copy of any • Create the Optical Media using the format for
federal Form 1099 series reporting Arizona Windows 7 or later operating system.
withholding be filed directly with ADOR. • Include an external label to identify the employer’s
• If only some of the required federal Forms are name, EIN, calendar year, name and phone number of

Arizona Department of Revenue Pub 701 December 2021

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file preparer, and form(s) included on the Optical Please send media to:
Media.
Arizona Department of Revenue
• If the Optical Media is password protected E-mail the
PO Box 29009
password to MediaLibrarian@azdor.gov. Include
Phoenix, AZ 85038-9009
“Form W-2” or “Form 1099” (or both, whichever
applies) in the subject line of the email. Also include Please send passwords separately to:
the email address from which the password was sent MediaLibrarian@azdor.gov
on the label of the Optical Media.
• Secure the Optical Media in a hard case and include NOTE: ADOR will not return or copy any media. The
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it with Form A1-R, Form A1-APR, or Form A1-T . federal Forms W-2, W-2c, W-2G, and 1099 are an
• ADOR recommends the use of encrypted email when integral part of the reconciliation process required for
transmitting confidential information electronically. the withholding tax return. ADOR is, by law, required to
retain these records.
• Do not submit test media. These are not required and
ADOR will not return them. This publication is available in an alternative format upon
request.

3 Form A1-T is available to all employers that electronically their Form federal Attachments. The employer attaches the required federal
A1-R or Form A1-APR and did not electronically file the required Attachments as paper documents or as Optical Media.
Arizona Department of Revenue Pub 701 December 2021

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