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Withholding User Guides for AZTaxes.gov
Withholding User Guides for AZ Web File
At present, ADOR will not be accepting federal Form 1099-NEC electronically. Therefore, each federal Form 1099-NEC required to be submitted to ADOR must be submitted as a .txt file on Optical Media (as defined in Publication 701) or by a paper document. If providing the information by Optical Media, ensure State Income Tax Withheld is included in the file.
ADOR only requires submission of Form 1099 that report Arizona income tax withheld. Taxpayers only need to submit Form 1099-NEC if there is Arizona withheld.
All federal attachments (including Form 1099-NEC) are due with Arizona reconciliation forms. Arizona reconciliation Form A1-R and Form A1-APR are due January 31 of the calendar year after the wages were paid or payments were made.
If the Arizona Annual Reconciliation form (Form A1-R or Form A1-APR) was filed electronically, any federal attachments mailed to the Department (Optical Media or paper) should be attached to a paper Form A1-T.
Extensions may be requested/granted. Information regarding extensions is available here.