Arizona State W-2 Reporting Requirements

Does Arizona Require State W-2 Reporting?

Yes, Arizona does require state W-2 reporting.

How Must Arizona State W-2 Reporting be Filed?

Arizona accepts paper filing and e-filing.

What are the Forms and Due Dates for Arizona State W-2 Reporting?

In addition to Form W-2, Arizona requires Form A1-RArizona Withholding Reconciliation Return to be filed.

Forms W-2 and A1-R are due by January 31.

What are the W-2 penalties for Arizona?

The W-2 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 Filing Agency?

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

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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