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

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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