The Arizona Department of Economic Security (DES) and Arizona Department of Revenue (ADOR) are working together to help Arizona businesses better understand licensing requirements.
The agencies are reminding businesses with employees and taxable activities that as soon as they commence operations in Arizona, they must register with both agencies at the same time by completing an Arizona Joint Tax Application (Form JT-1/UC-001) and submitting it to the ADOR’s License & Registration Section. The Application is called “Joint” because it is used by both the ADOR and DES. ADOR will then forward a copy to DES, which it will use to determine whether or not a business is liable to pay Arizona Unemployment Insurance (UI) taxes. This form is used to apply for transaction privilege tax, use tax, and employer withholding and UI taxes.
NOTE: Your application cannot be processed if you do not record your Federal Employer Identification Number (FEIN) in the section of the form provided for this purpose. If you do not have a Federal EIN, contact the Internal Revenue Service to apply.
CHOOSE ONE of the following four options to complete and submit an Arizona Joint Tax Application:
- Go to AZTaxes.gov and register online. This option enables businesses to register, file and pay online – the most secure and efficient way to register.
- Apply by mail - Download and complete the Joint Tax Application (JT-1) and follow the instructions for processing.
- Visit one of the ADOR offices to deliver the completed JT-1 paper application. For office locations, please visit azdor.gov/contact-us/locations-and-services.
- Send an email to [email protected] requesting an Arizona Joint Tax Application. A PDF file of the application will be forwarded as an email attachment that can be printed, completed, and returned by mail to ADOR using the address listed in the application.
Both ADOR and DES will process the Arizona Joint Tax Application, and each agency will notify the business separately after its processing is completed. If a company is determined liable to pay UI taxes, a “Determination of Unemployment Insurance Liability” (UC-016 or UC-015A) form will be mailed by DES. It will specify the legal basis for liability, the date UI coverage starts, tax rate, and the Arizona UI employer account number (be sure to include this account number on any future correspondence with DES).
If You Have Questions
Please call the Employer Registration Unit at (602) 771-6606 or contact ADOR License and Registration (602) 255-3381
Recommendations and Best Practices
Taxpayers may also view our YouTube tutorial on how to sign up for AZTaxes.gov at www.youtube.com/c/ArizonaDepartmentofRevenueGov.
Friday, July 13, 2018