E-Services for W-2 / 1099
The Arizona Department of Revenue (ADOR) has a system that allows registered users to electronically upload W-2 and 1099 data.
For the 2022 tax year, due January 31, 2023, all W-2s will need to be submitted by one of these online electronic methods.
Employers and payers have the ability to electronically submit
- Arizona Form A1-R or Arizona Form A1-APR, and
- federal Forms W-2, W-2c, W-2G, and supported federal Forms 1099.
For calendar year 2022, the following federal Forms 1099 are accepted electronically: 1099-DIV, 1099-MISC, 1099-S, and 1099-R.
The due date for these submissions is January 31, 2023.
W-2 and 1099 Information
|Business Rules||W-2 Layouts||W-2c Layouts||W-2G and 1099 Layouts|
|Filing Requirements||1099-S Layout|
The Department currently has 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.
Electronically submitting federal Forms W-2, W-2c, W-2G, and 1099 to the Department:
- Through AZTaxes to use the Manual data input method, or to upload the supported federal forms as a formatted .txt file.
- Through AZ Web File (AZFSET)to upload the supported federal forms as a .txt file.
- Registered transmitters of AZ Web File (AZFSET) can bulk-file using the transmission method.
Those filing withholding reconciliation will need to do so via AZTaxes Manual Entry, or register for an AZ Web File account to upload.
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 at here.
If providing the information by Optical Media, ensure State Income Tax Withheld is included in the file.
ADOR only requires submission of Form 1099 that report Arizona income tax withheld. Taxpayers only need to submit Form 1099-NEC if there is Arizona withheld.
All federal attachments (including Form 1099-NEC) are due with Arizona reconciliation forms. Arizona reconciliation Form A1-R and Form A1-APR are due January 31 of the calendar year after the wages were paid or payments were made.
If the Arizona Annual Reconciliation form (Form A1-R or Form A1-APR) was filed electronically, any federal attachments mailed to the Department (Optical Media or paper) should be attached to a paper Form A1-T.
Extensions may be requested/granted. Information regarding extensions is available here.
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 electronically filing.