Due to heavy submissions volume and tax season opening two weeks later than usual, ADOR technical staff are actively working towards accepting and processing individual income tax returns as soon as possible. We will inform you when your return has been accepted for processing. Thank you for your patience and we apologize for any inconvenience.
Customer Notice: Due to COVID-19, ADOR's in-person lobby services are by appointment only and in compliance with local municipal and county face covering policies.
NOTICE: AZTaxes.gov will be unavailable on Wednesday, March 3 from 5:30 p.m. through 11:59 p.m. (midnight) for scheduled system maintenance. We apologize for any inconvenience.
Withholding returns shall be filed electronically for taxable years beginning from and after December 31, 2019, or when the department establishes an electronic filing program.
For 2020, the department has three methods by which employers may file Form A1-APR electronically. These methods are:
Any employer who is required to file its withholding return electronically may apply to the director for an annual waiver from the electronic filing requirement pursuant to Arizona Revised Statutes (A.R.S) § 43-325(F). The waiver may be granted, which may be renewed for one subsequent year, if any of the following apply:
A waiver is not required if the withholding return cannot be electronically filed for reasons beyond the employer’s control, including situations in which the employer was instructed by the Internal Revenue Service (IRS), or the department to file by paper.
Please contact the department at [email protected] if you need assistance in electronically submitting your Arizona withholding return.
Federal Forms W-2, W-2c, W-2G and 1099 are an integral part of the reconciliation process required for Arizona Form A1-APR.
For calendar year 2020, an employer may submit federal Forms W-2, W-2c, W-2G or 1099 to the department by:
NOTE: The department does not support the electronic filing of all federal withholding forms (e.g. W-2 series, 1099 series). See Pub 701 for a list of the required federal withholding forms that are currently supported by the department for electronic filing. Any unsupported federal forms reporting Arizona wages or Arizona income tax withheld must be filed as a paper copy or as Optical Media using Form A1-T.
Employers filing Form A1-R or Form A1-APR electronically, may submit the required federal forms:
Employers filing Form A1-R or Form A1-APR by paper must submit the required federal forms as paper copies or as Optical Media attached to Form A1-R or Form A1-APR.
Electronic Funds Transfer
Employers are required to pay their tax liability by electronic funds transfer (EFT) if the corporation owes:
An employer may apply to the director for an annual waiver from the electronic payment requirement. The application must be received by December 31 of each year. The director may grant the waiver if any of the following applies:
To request a waiver, submit Form 292, Electronic Filing and Payment Waiver Application, to the department. Form 292 is available at: https://azdor.gov/forms/other-forms/electronic-filing-and-payment-waiver-application.
NOTE: An employer who is required to pay by EFT but who fails to do so is subject to a penalty of 5% of the amount of the payment not made by EFT. See A.R.S. § 42-1125(O).
For additional information on electronic funds transfer, refer to A.R.S. § 42-1129 and the related Arizona Administrative Code rules (A.A.C. R15-10-301 through R15-10-307) for detailed information.