The Arizona Department of Revenue (ADOR) is reminding employers they are required each year to submit to ADOR copies of all the W-2s issued to their employees, and the 1099s (except 1099-S) that include Arizona withholding, along with the annual Arizona Withholding Reconciliation Return – Form A1-R and Arizona Annual Payment Withholding Tax Return - Form A1-APR.
Employers must submit all withholding returns electronically - Form A1-R, 1099s, and W-2s (A.R.S. § 43-323(F)) - except Form 1099-S. This submission will be for the 2022 tax year, due date of January 31, 2023.
ADOR offers three methods by which employers may file Forms A1-R and A1-APR electronically:
- Register at AZ Web File (AZFSET) to bulk-file its return by uploading a .csv file.
- Register at AZTaxes and use the data input method to submit its return i.e. registered users are able to enter data in an online interactive form.
- Registered transmitters of AZ Web File (AZFSET) can bulk-file using the transmission method.
- Employers can electronically submit federal Forms W-2, W-2c, W-2G, and 1099 to the Department:
- Through AZTaxes Manual Entry method or upload the supported federal forms as a formatted .txt file.
- Through AZ Web File (AZFSET) as a .txt file.
- Through bulk-file AZ Web File (AZFSET) for registered transmitters using the transmission method.
Be advised, those filing withholding reconciliation will need to do so via AZTaxes Manual Entry, or register for an AZ Web File account to upload a .csv file.
For the 2022 tax year, due January 31, 2023, all W-2s will need to be submitted by one of these online electronic methods.
Note: Form 1099-S began being accepted on December 16, 2022, with a filing deadline of March 31, 2023. The filing requirement and layout are available on ADOR website.
Arizona is not offering a general withholding electronic filing or electronic payment waiver for the 2022 tax year. Please see ADOR online tutorials for specifics on the data input or upload methods of electronic filing. If any taxpayer needs a waiver from the electronic filing requirement, please file Form 292 and submit it as instructed on the form.