Electronic Submission of federal Forms W-2, W-2c, W-2G and 1099
Each year employers must submit copies of all federal Forms W-2 and W-2c reporting Arizona wages and/or Arizona income tax withheld, and federal Forms W-2G and 1099 reporting Arizona income tax withheld. These forms must be submitted with the annual Arizona Withholding Reconciliation Return (Arizona Form A1-R) or the Arizona Annual Payment Withholding Tax Return (Arizona Form A1-APR) to the Arizona Department of Revenue.
Beginning January 1, 2021, employers will have the ability to electronically submit Arizona Form A1-R or Arizona Form A1-QRT and federal Forms W-2, W-2c, W-2G, and supported federal Forms 1099. For the 2020 taxable year, the department will accept the following Forms 1099 electronically: 1099-DIV, 1099-R and 1099-MISC. The due date for these submissions is January 31, 2021.
The electronic submission of the federal Forms may be completed in several ways:
- All employers will have the option of uploading all of their federal Forms W-2 and 1099 through AZTaxes.gov. The employer will key in the information from their Arizona Form A1-R, or their Arizona Form A1-APR, and then upload a text file containing the data from federal Forms W-2 or 1099. The text file format is the same format required by the Social Security Administration (SSA) and the Internal Revenue Service (IRS); a few exceptions are noted in Arizona Department of Revenue Publication 701.
- Payroll companies will be able to upload their Arizona Forms A1-R or A1-APR, and their federal Forms W-2 and 1099, through the AZFSET portal.
- For employers who have 50 employees or less, the data from their federal Forms W-2 or 1099 can be hand-keyed by using the interactive entry form located at AZTaxes.gov.
- Payroll service providers registered with the department as qualified transmitters will be able to transmit the data from federal Forms W-2 and 1099 directly to the department.
The department will continue to accept the electronic filing of the Arizona Quarterly Withholding Tax Return (Arizona Form A1-QRT) through AZFSET or through AZTaxes.gov.
If you choose not to use one of these methods for the 2020 tax year, you may still mail paper copies of federal Forms W-2, W-2C, W-2G, and 1099, or you may send the department a secure CD, DVD or flash drive with the SSA formatted text file for federal Forms W-2 and W-2c, or the IRS formatted text file for federal Forms W-2G and 1099. Please see Publication 701 for more information.
However, please note: for the 2021 tax year, due January 31, 2022, all federal Forms W-2, W-2c, reporting Arizona wages and/or Arizona income tax withheld and federal Forms W-2G and supported federal Forms 1099 reporting Arizona income tax withheld must be submitted by one of the electronic methods listed above.
See below for more information:
For more information, please email [email protected].
Friday, December 18, 2020