TaxBandits Knowledge Base

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
• W-2G

Filing Criteria and Requirements

Criteria 1: If Arizona state tax is withheld

• Payment Threshold: More than $0

• Filing Method: Direct State Filing

  • You must file a 1099 directly with the state.

• Additional Form Required: Form A1-R

  • TaxBandits doesn't support filing Form A1-R with the state. The payer must file the form directly with the state before the deadline.

• Deadline: January 31, 2025

Criteria 2: If no Arizona state tax is withheld

• Payment Threshold: Follows Federal Threshold

• Filing Method: CF/SF program

  • Combined Federal/State Filing is an IRS program that automatically forwards 1099 forms filed with federal agencies to applicable state tax agencies.

  • TaxBandits supports CF/SF filing at no additional cost, ensuring a seamless reporting process.

• Additional Form Required: Not required

• Deadline: January 31, 2025

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