Arizona: 1099 State Filing Requirements
3.0k views | Last modified 1/4/2024 2:00:46 AM EST | Added by TaxBandits Team

Applicable To
94X 1099 W-2 ACA W-4

The Arizona Department of Revenue mandates the filing of the 1099 Form under the following conditions.

  • If there is any state tax withholding, it is necessary to file 1099 Forms directly with the state.
  • If there is no state tax withholding, the IRS automatically forwards federal 1099 forms to the state agency, as Arizona is part of the CF/SF (Combined Federal/State Filing) program. This means that the state will receive the necessary information through federal filing, simplifying the process for businesses or individuals without state tax withholding.

TaxBandits supports the e-filing of Form 1099 with both the Federal and State of Arizona. However, we do not support filing Reconciliation "Form A1-R and Form A1-T" with the state, and the payer is responsible for filing the reconciliation form before the deadline.

What to be filed

Form 1099 - Form 1099 - (1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-G, 1099-K & W-2G )
Form A1-R - (Arizona Withholding Reconciliation Return)

Due Date

The due date to file Form 1099s and Form A1-R with Arizona is January 31. If the due date falls on a weekend or a federal holiday, the next business day becomes the extended deadline for filing.

Penalty

The penalty for failing to file, filing late, or filing with an incomplete return incurs 4.5 percent of the tax amount required to be shown on your return. This penalty accrues for each month or part of a month that your return is overdue.

For more information about Arizona 1099 Reporting Requirements, click here
 

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