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Withholding Tax

WTR 92-3

Arizona Income Tax Withholding For: I. Nonresident Individuals Working in Arizona and II. Resident Individuals Working Outside of Arizona
  • Read more about WTR 92-3

WTR 93-1

SUPERSEDED ON 7-25-2016 – SEE WTR 16-2
  • Read more about WTR 93-1

WTR 93-2

SUPERSEDED ON 7-25-2016 – SEE WTR 16-3
  • Read more about WTR 93-2

WTR 93-3

SUPERSEDED ON 7-25-2016 – SEE WTR 16-4
  • Read more about WTR 93-3

WTR 99-1

Arizona Information Return Reporting Requirements
  • Read more about WTR 99-1

WTR 99-2

SUPERSEDED ON 7-25-2016 – SEE WTR 16-5
  • Read more about WTR 99-2

Pre 1991

All Income Tax Rulings Issued Prior to January 1, 1991 are Rescinded.
  • Read more about Pre 1991

WTR 16-5

Arizona Income Tax Withholding on Pensions or Annuities (Supersedes WTR 99-2)
  • Read more about WTR 16-5

WTR 16-4

Determining Whether a Worker is an Employee or Independent Contractor for Arizona Withholding Tax Purposes (Supersedes WTR 93-3)
  • Read more about WTR 16-4

WTR 16-3

Arizona Income Tax Withholding for Baby-Sitters, Governesses and Nannies (Supersedes WTR 93-2)
  • Read more about WTR 16-3
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