Arizona State 1099 Tax Filing

Does Arizona require state 1099 tax filing?

Yes, Arizona requires any forms 1099 with state tax withholding to be filed with the state.

How must Forms 1099 be filed with Arizona?

Arizona accepts both paper filing and e-filing. Please note: Arizona only accepts Forms 1099-DIV, 1099-MISC, 1099-S and 1099-R electronically at this time. All other form types that must be submitted should be sent as a paper document or by Optical Media.

Which forms does Arizona require?

Arizona requires that all forms 1099 that report Arizona income tax withheld to be submitted to the state. This may include:

1099-A 1099-G 1099-MISC 1099-QA
1099-B 1099-INT 1099-NEC 1099-R
1099-C 1099-K 1099-OID 1099-S
1099-CAP 1099-LS 1099-PATR 1099-SA
1099-DIV 1099-LTC 1099-Q 1099-SB

In addition to Form W-2, Arizona requires Form A1-RArizona Withholding Reconciliation Return, to be filed. This can be filed electronically or via paper.

When paper filing, Form 1096, Annual Summary and Transmittal of US Information Returns, must also be included.

Does Arizona participate in Combined Federal/State Filing?

Yes, Arizona does participate in Combined Federal/State Filing. If you utilize CF/SF when filing your 1099s, the IRS will forward the information to the Arizona Department of Revenue and you will not have to do so yourself.

For calendar year 2022, the following federal Forms 1099 are accepted electronically: 1099-DIV, 1099-MISC, 1099-S and 1099-R.

What are the Due Dates for Arizona 1099 Reporting?

The due date for these submissions is January 31st.

What are the 1099 penalties for Arizona?

The 1099 penalties for Arizona are as follows:

  • Delinquent or late-filing: Penalty of 4.5% of tax due per month (or partial month) late.
  • Late Payment: Penalty of 0.5% per month (or partial month) past due.
    • Late filing and late payment penalties not to exceed 25% combined.
  • Interest will accrue on any late payments and penalties at the same rate as charged by the IRS. Interest cannot be waived.

Please see the Arizona Pub. 622 – Business Basics Guide for more information.

What is the responsible state agency?

Arizona Department of Revenue
P.O. Box 29086
Phoenix, AZ 85038-9086
(602) 255-3381

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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