Arizona: 1099 State Filing Requirements
3.3k views |Last modified 9/9/2024 3:25:03 AM EST | Added by TaxBandits Team

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

Requirements
Arizona requires the filing of 1099 forms under the following circumstances:

• If there is any state tax withholding, you must file a 1099 form 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. 

Note: The state will receive the necessary information through federal filing, simplifying the process for businesses or individuals without state tax withholding.

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-OID
• W-2G

Threshold
Arizona does not have a specific payment threshold for Form 1099 reporting. The state follows federal guidelines, and you must file Form 1099 based on the applicable federal threshold for each form. 

Additional Requirements

Arizona may also require filing Form A1-R (Arizona Withholding Reconciliation Return) along with the respective 1099 forms. 

Note: TaxBandits do not support filing Reconciliation "Form A1-R and Form A1-T" with the state. The payer is responsible for filing these reconciliation forms before the deadline.

Due Date

• The deadline for filing Form 1099 with the state of Arizona is January 31. 

Note: If this due date falls on a weekend or a federal holiday, the deadline is extended to the next business day.

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