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The Withholding Filing and Paying Obligation Deadline Approaches

January 23, 2024

Phoenix, AZ—Employers must submit all withholding returns electronically - Form A1-R, 1099s, and W-2s (A.R.S. § 43-323(F)) - except Form 1099-S. The deadline for the 2023 tax year is January 31, 2024. 

Each year employers are required to submit to the Arizona Department of Revenue 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.

ADOR offers three methods by which employers may file Forms A1-R and A1-APR electronically:

  1. Register at AZ Web File (AZFSET) to bulk-file its return by uploading a .csv file.

  2. 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. 

  3. 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:

  1. Through AZTaxes Manual Entry method or upload the supported federal forms as a formatted .txt file.

  2. Through AZ Web File (AZFSET) as a .txt file.

  3. Through bulk-file AZ Web File (AZFSET) for registered transmitters using the transmission method.

Note, 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.

All W-2s will need to be submitted by one of these online electronic methods.

Please see ADOR online tutorials and e-file instructions for specifics on the data input or upload methods of electronically filing. If any taxpayer needs a waiver from the electronic filing requirement and meets the criteria, they may file Form 292 and submit as instructed on the form.