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Intuit
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Arizona Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
New Hire Report (Filing) UI AZ Report for New Hire
Effective Date
Form Name
AZ Report for New Hire
Filing Frequency
As required
Filing Due Dates
Due within 20 days after the employee is hired, rehired or returns to work.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
UC-018 (Filing) UI Unemployment Tax and Wage Report
Effective Date
Form Name
Unemployment Tax and Wage Report
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31)
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail E-file
Payment Methods-DIY
Check E-Pay

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit or Check
UC-020 (Filing) UI Unemployment Tax and Wage Report (Continuation)
Effective Date
Subform of
UC-018
Form Name
Unemployment Tax and Wage Report (Continuation)
Filing Frequency
Quarterly
Filing Due Dates
Filed with UC-018 when needed.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail E-file

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
A1-APR WH Annual Payment Withholding Tax Return
Effective Date
Form Name
Annual Payment Withholding Tax Return
Filing Frequency
Annual
Filing Due Dates
January 31st.
W2's sent with Annual Filing?
Yes
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
None
Payment Methods
None
A1-WP (Payment) WH Payment of AZ Income Tax Withholding
Effective Date
Form Name
Payment of AZ Income Tax Withholding
Filing Frequency
Next Banking Day Semiweekly Monthly
Filing Due Dates
Next Banking Day: Due the next banking day. Semiweekly: Due the following Friday (for pay dates that fall on Saturday through Tuesday). Due the following Wednesday (for pay dates that fall on Wednesday through Friday). Exception: If you have two paydays within one deposit period but the paydays are in separate quarters, you must make two seperate payments. Monthly: Due the 15th of the following month.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check with Coupon

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit or Check
A1-QRT (Filing) WH Quarterly Withholding Tax Return
Effective Date
Form Name
Quarterly Withholding Tax Return
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31)
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
State W2 (Filing) WH Wage and Tax Statement
Effective Date
Form Name
Wage and Tax Statement
Filing Frequency
Annual
Filing Due Dates
January 31st.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Create File and Upload

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
A1-R (Filing) WH Withholding Reconciliation Return
Effective Date
Form Name
Withholding Reconciliation Return
Filing Frequency
Annual
Filing Due Dates
January 31st.
W2's sent with Annual Filing?
Yes
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail E-file

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
A1-T WH Withholding Transmittal of Wage and Tax Statements
Effective Date
Form Name
Withholding Transmittal of Wage and Tax Statements
Filing Frequency
Annual
Filing Due Dates
January 31st.
W2's sent with Annual Filing?
Yes
File Zero Wages Rule
No
File Zero Liability Rules
No

Agency contact information

Effective Date
Agency Name
Arizona Department of Revenue
Vendor Payable Name
Arizona Department of Revenue
Mailing Address
P.O. Box 29009 Phoenix, AZ 85038-9009
Phone Numbers
Customer Care (602) 255-3381 or (800) 352-4090
Support Email
problemresolutionoffice@azdor.gov
Agency Website URL
http://www.azdor.gov/Business.aspx

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare State Observed Holidays that are not on a Federal Reserve Holiday: None

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
AZ Dept of Revenue Employer Identification No.
QuickBooks Employer Account Number Format(s)
999999999

Agency Withholding Details

Effective Date
WH Supported?
Yes
Allowance Amount Detail
None
Supplemental Rate Detail
Use percentage elected by employee on Form A-4

W4 Requirements

Effective Date
Can Use Federal W4?
No

Agency Tax Payment Details

Effective Date
Tax Payment Name
AZ Withholding

Verification Tracking

Last Verified Date
03-11-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Next Day AZ Withholding
Effective Date
Tax Payment Name
AZ Withholding
Frequency
Next Day
Liability Accrual Period
Next Banking Day
Due Date
Next banking day
Threshold Requirement
At the beginning of each calendar quarter, compute the average Arizona withholding by adding the withholding tax liabilities for the preceding four quarters and dividing the total by four. If less than or equal to $1500 then deposit withholding tax liabilities Quarterly, otherwise deposit at the same time as required for Federal tax liaibilities.
Semiweekly AZ Withholding
Effective Date
Tax Payment Name
AZ Withholding
Frequency
Semiweekly
Liability Accrual Period
Saturday - Tuesday Wednesday - Friday
Due Date
Saturday - Tuesday payday - following Friday Wednesday - Friday payday - following Wednesday
Threshold Requirement
At the beginning of each calendar quarter, compute the average Arizona withholding by adding the withholding tax liabilities for the preceding four quarters and dividing the total by four. If less than or equal to $1,500 then deposit withholding tax liabilities Quarterly, otherwise deposit at the same time as required for Federal tax liaibilities.
Monthly AZ Withholding
Effective Date
Tax Payment Name
AZ Withholding
Frequency
Monthly
Liability Accrual Period
Calendar Month
Due Date
15th of the following month
Threshold Requirement
At the beginning of each calendar quarter, compute the average Arizona withholding by adding the withholding tax liabilities for the preceding four quarters and dividing the total by four. If less than or equal to $1,500 then deposit withholding tax liabilities Quarterly, otherwise deposit at the same time as required for Federal tax liaibilities.
Quarterly AZ Withholding
Effective Date
Tax Payment Name
AZ Withholding
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Last day of the month following the end of the period
Threshold Requirement
At the beginning of each calendar quarter, compute the average Arizona withholding by adding the withholding tax liabilities for the preceding four quarters and dividing the total by four. If less than or equal to $1,500 then deposit withholding tax liabilities quarterly, otherwise deposit at the same time as required for Federal tax liaibilities.
Annual AZ Withholding
Effective Date
Tax Payment Name
AZ Withholding
Frequency
Annual
Liability Accrual Period
Calendar Year
Due Date
January 31st
Threshold Requirement
The average amount of Arizona income taxes withheld by the employer in each of the four preceding calendar quarters does not exceed $200.

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
100% E file mandate effective 01-01-2020 if agency announces they are ready Legislation passed to allow E -file mandate (Agency will announce further details)
Employer Payment Requirements
Any taxpayer with a $5,000 average quarterly liability for withholding tax during the prior tax year must pay electronically.

Agency contact information

Effective Date
Agency Name
Arizona Department of Economic Security
Vendor Payable Name
DES - Unemployment Tax
Mailing Address
Mailing Address PO Box 52027 Phoenix, AZ 85072-2027 Physical Address: 4000 North Central Avenue Ste 500 Phoenix, AZ 85012
Phone Numbers
Employer Accounting unit 602-771-6601 Employer Status Unit 602-771-6602
Support Email
uitaccounting@azdes.gov
Agency Website URL
https://des.az.gov/services/employment/unemployment-employer/about-unemployment-insurance-tax

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare Agency does not have any specific state holidays that are not Federal Holidays

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
AZ Dept of Economic Security Acct No.
QuickBooks Employer Account Number Format(s)
9999999-9 or 9999999 9

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
0.04%
Maximum Rate
11.8%
New Employer Rate
2%

Employer Wage Base

Effective Date
Wage Base Amount
$7,000.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Surcharge Detail

Effective Date
Surcharge Name
Job Training Tax (Expired 2017)
Creditable to FUTA
No
Fixed Rate
N/A
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A
Wage Base Amount
N/A
Surcharge Expiration Date
01-01-2016

Verification Tracking

Last Verified Date
12-27-2018

Agency Tax Payment Details

Effective Date
Tax Payment Name
AZ UI and Job Training Tax

Verification Tracking

Last Verified Date
01-29-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly AZ UI and Job Training Tax
Effective Date
Tax Payment Name
AZ UI and Job Training Tax
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
Threshold Requirement
NA

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
No mandate.
Employer Payment Requirements
No mandate.

Electronic Form Requirement Detail

Form ID
A1-APR
Effective Date
Filing Enrollment Instructions
You do not need to enroll with Arizona Department of Revenue in order to e-file through QuickBooks.
Login Requirements
No User ID, PIN, or password required!
Alternative Submission Process
If you are unable to submit through Intuit, you can file directly on the AZTaxes.gov. To use e-Services, you must be registered on the Arizona Department of Revenue AzTaxes.gov program site . To enroll in Arizona Department of Revenue e-Services: You only need to enroll once for e-file and e-pay. (1) Go to the AZTaxes.gov Web site for information on how to register for their e-Services program. (2) Store your User ID and password in a secure location. You will need your User ID and password every time you e-file through the e-Services site.
A1-QRT
Effective Date
Filing Enrollment Instructions
You do not need to enroll with Arizona Department of Revenue in order to e-file through QuickBooks.
Login Requirements
No User ID, PIN, or password required!
Alternative Submission Process
If you are unable to submit through Intuit, you can file directly on the AZTaxes.gov. To use e-Services, you must be registered on the Arizona Department of Revenue AzTaxes.gov program site . To enroll in Arizona Department of Revenue e-Services: You only need to enroll once for e-file and e-pay. (1) Go to the AZTaxes.gov Web site for information on how to register for their e-Services program. (2) Store your User ID and password in a secure location. You will need your User ID and password every time you e-file through the e-Services site.
A1-R
Effective Date
Filing Enrollment Instructions
You do not need to enroll with Arizona Department of Revenue in order to e-file through QuickBooks.
Login Requirements
No User ID, PIN, or password required!
Alternative Submission Process
If you are unable to submit through Intuit, you can file directly on the AZTaxes.gov. To use e-Services, you must be registered on the Arizona Department of Revenue AzTaxes.gov program site . To enroll in Arizona Department of Revenue e-Services: You only need to enroll once for e-file and e-pay. (1) Go to the AZTaxes.gov Web site for information on how to register for their e-Services program. (2) Store your User ID and password in a secure location. You will need your User ID and password every time you e-file through the e-Services site.
A1-WP
Effective Date
Payment Enrollment Instructions
You do not need to enroll with Arizona Department of Revenue in order to e-pay through QuickBooks.
Login Requirements
No User ID, PIN, or password required!
Change Bank Account Instruction
You can select the bank account and the routing number to use when you make your e-payment. Make sure that the bank account and routing number that you want to use is set up correctly for e-pay.
Alternative Submission Process
If you are unable to submit through Intuit, you can file directly on the AZTaxes.gov. To use e-Services, you must be registered on the Arizona Department of Revenue AzTaxes.gov program site . To enroll in Arizona Department of Revenue e-Services: You only need to enroll once for e-file and e-pay. (1) Go to the AZTaxes.gov Web site for information on how to register for their e-Services program. (2) Store your User ID and password in a secure location. You will need your User ID and password every time you e-file through the e-Services site.
UC-018
Effective Date
Filing Enrollment Instructions
You do not need to enroll with Arizona Department of Economic Security in order to e-file through QuickBooks.
Payment Enrollment Instructions
You do not need to enroll with Arizona Department of Economic Security in order to e-pay through QuickBooks.
Login Requirements
No User ID, PIN, or password required!
Alternative Submission Process
If you are unable to submit through Intuit, you can file directly on the Unemployment Tax and Wage System (TWS) web site. To use TWS, you must be registered with the Arizona Department of Economic Security using the AzTaxes.gov program site. To enroll with the Arizona Department of Economic Services: You only need to enroll once for e-file and e-pay. (1) Go to the AZTaxes.gov web site for information on how to register with the Arizona Department of Economic Security. (2) Store your User ID and password in a secure location. You will need your 8-digit Arizona Unemployment Account Number and password every time you e-file and e-pay through the TWS site.
UC-020
Effective Date
Filing Enrollment Instructions
You do not need to enroll with Arizona Department of Economic Security in order to e-file through QuickBooks.
Login Requirements
No User ID, PIN, or password required!
Alternative Submission Process
If you are unable to submit through Intuit, you can file directly on the Unemployment Tax and Wage System (TWS) web site. To use TWS, you must be registered with the Arizona Department of Economic Security using the AzTaxes.gov program site. To enroll with the Arizona Department of Economic Services: You only need to enroll once for e-file and e-pay. (1) Go to the AZTaxes.gov web site for information on how to register with the Arizona Department of Economic Security. (2) Store your User ID and password in a secure location. You will need your 8-digit Arizona Unemployment Account Number and password every time you e-file through the TWS site.

Withholding Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://www.aztaxes.gov/Security/Register
Is there a registration fee?
No
What is the name of the form to use for registration?
AZ Joint Tax Application
What is the link to the form for registration?
https://azdor.gov/forms/tpt-forms/joint-tax-application-tpt-license
Additional information about the registration for this state.
Completing the the Registration process for Withholding creates an account with AZ. An Arizona Account Number will not be issued because AZ uses Federal EIN number to identify accounts. Due to Bonding requirements Construction Contractors may not register online. Once the online application is submitted it takes 24-48 hours for the Department of Revenue to send the application to the Department of Economic Security (Unemployment Insurance). "The Joint Tax Application is used to apply for Transaction Privilege Tax, Use Tax and Employer Withholding and Unemployment Insurance. The application is called "Joint" because it is used by both the Departments of Revenue and Economic Security"

Unemployment Insurance Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://www.aztaxes.gov/Security/Register
Is there a registration fee?
No
What is the name of the form to use for registration?
AZ Joint Tax Application
What is the link to the form for registration?
https://azdor.gov/forms/tpt-forms/joint-tax-application-tpt-license
Additional information about the registration for this state.
Due to Bonding requirements Construction Contractors may not register online. Once the online application is submitted it takes 24-48 hours for the Department of Revenue to send the application to the Department of Economic Security (DES). 2-3 days after submitting the application, call DES at 602-771-6602 and ask about the registration. The agent will bring up the registration, process it and will give the account number and tax rate on the phone. If no call is made, the application is processed in the order it is received and can take 7-10 days before the account number and tax rate are received in the mail. "The Joint Tax Application is used to apply for Transaction Privilege Tax, Use Tax and Employer Withholding and Unemployment Insurance. The application is called "Joint" because it is used by both the Departments of Revenue and Economic Security". Reporting Agents must obtain a POA. Online registration page managed by AZ DOR.

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