All Income Tax Rulings Issued Prior to January 1, 1991 are Rescinded.

Arizona Withholding Requirements Imposed on Tip Income (Supersedes WTR 92-1)

Arizona's Withholding Requirements Imposed on Employee Benefits (Supersedes WTR 93-1)

Arizona Income Tax Withholding for Baby-Sitters, Governesses and Nannies (Supersedes WTR 93-2)

Determining Whether a Worker is an Employee or Independent Contractor for Arizona Withholding Tax Purposes (Supersedes WTR 93-3)

Arizona Income Tax Withholding For: I. Nonresident Individuals Working in Arizona and II. Resident Individuals Working Outside of Arizona

Superseded on 7/25/2016 – see WTR 16-2

Superseded on 7/25/2016 – see WTR 16-3

Superseded on 7/25/2016 – see WTR 16-4

Rescinded on 8/17/2020