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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.

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WTR 16-4

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Determining Whether a Worker is an Employee or Independent Contractor for Arizona Withholding Tax Purposes (Supersedes WTR 93-3)
Decision Date: 
2016-07-25 00:00:00
PDF File: 
PDF icon RULINGS_WTHOLD_2016_wtr-16-4.pdf
Category: 
Withholding Tax
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Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
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