Arizona: 1099 State Filing Requirements

The Arizona Department of Revenue mandates filing 1099 forms under the following conditions: 

Arizona State ID Format
 

• 9 digits (Eg: 999999999) or

• 9 digits - 2 digits and a hyphen followed by 7 digits (Eg: 99-9999999)
   

Required Forms

Arizona also requires the filing of the following 1099 forms: 

• 1099-NEC
• 1099-MISC
• 1099-K
• 1099-INT
• 1099-DIV
• 1099-R
• 1099-G
• 1099-S
• W-2G

Filing Criteria and Requirements

Criteria 1: If Arizona state tax is withheld

• Filing Required: Yes! The state requires you to complete the 1099 filing irrespective of total payments.

• Filing Method: Direct State Filing

  • You must file the 1099 directly with the state.

• Additional Form Required: 

  • Form A1-R is Required

Note: TaxBandits doesn't support filing Form A1-R with the state. 

• Deadline:

  • Form 1099-NEC, K, MISC, INT, DIV, R, G, W-2G: February 2, 2026

  • Form 1099-S: March 31, 2026

Criteria 2: If no Arizona state tax is withheld

•  The state doesn’t require the filing of 1099 forms if no state tax is withheld.

For more information about Arizona’s 1099 filing requirements, click here