Arizona 1099 Filing Requirements
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1099 Forms Required by Arizona State
Arizona requires businesses to file various 1099 forms to report payments made to individuals and other entities.
Form 1099-NEC
Non-Employee Compensation
Form 1099-MISC
Miscellaneous Income
Form 1099-K
Card Transactions
Form 1099-INT
Interest Income
Form 1099-DIV
Dividends Distributions
Form 1099-R
Retirement Plans
Form 1099-G
Government Payments
Form W-2G
Gambling Winnings
Form 1099-S
Real Estate Transactions
If a Federal Form 1099-S is required and the property is in Arizona, it must also be filled with the AZ DOR, regardless of state tax withholding.
The state also requires Form W-2. Learn more
Arizona Filing Requirements for 1099-NEC, MISC, K, INT, DIV, R, G and W-2G
| Condition | State Income Threshold | Filing Method | Additional Forms | Due Date |
|---|---|---|---|---|
| If Arizona Tax Was Withheld | More than $0 | Direct State Filing | Form A1-R | February 02, 2026 |
| If NO Arizona Tax Was Withheld | No Filing Required | |||
Arizona Filing Requirements for Form 1099-S
| Condition | State Income Threshold | Filing Method | Additional Forms | Due Date |
|---|---|---|---|---|
| If the property address or legal description is in Arizona | Same as Federal | Direct State Filing | Not Required | March 31, 2026 |
| Required 1099 Forms | If Arizona State Tax is Withheld | If No Arizona State Tax is Withheld |
|---|---|---|
|
1099-NEC, MISC, K, INT, DIV, R, G, W-2G |
Filing Method: Direct State Filing Payment Threshold: More than $0 Additional Forms: Form A1-R Due Date: February 02, 2026 |
No Filing Required |
|
1099-S |
Filing Method: Direct State Filing Payment Threshold: Same as Federal Additional Forms: Not Required Due Date: March 31, 2026 |
Filing Method: Direct State Filing Payment Threshold: Same as Federal Additional Forms: Not Required Due Date: March 31, 2026 |
|
Note: If a federal Form 1099-S is required to be filed to the IRS and the address or legal description is in Arizona, Form 1099-S must be filed to Arizona. |
||
Ready to file the 1099 Form with the Arizona State?
Information Required to File 1099 Forms with Arizona
Discover the key information needed to file Form 1099 with the State of Arizona.
1. State/Payer’s state number
The payer’s state identification number refers to the Arizona Withholding Tax Account Number.
Arizona State ID Format:
- 2 digits and hyphen followed by 7 digits (For example: 99-9999999)
- 9 digits (For example: 999999999)
The state accepts your federal EIN as state ID.
2. State income
The total amount of taxable income that is subject to the Arizona state income tax.
3. State tax withheld
The total amount of state income taxes withheld from the recipient’s income.
1. State/Payer’s state number
The payer’s state identification number refers to the Arizona Withholding Tax Account Number.
Arizona State ID Format:
- 2 digits and hyphen followed by 7 digits (For example: 99-9999999)
- 9 digits (For example: 999999999)
The state accepts your federal EIN as state ID.
2. State distribution
Report the total payment amount subject to state tax.
3. State tax withheld
The total amount of state income taxes withheld from the recipient’s income.
4. Name of locality
Specify the city or locality name, if applicable.
5. Local distribution
Report the total payment amount subject to local tax.
6. Local tax withheld
Enter the amount of local income tax withheld.
1. State/Payer’s state number
The payer’s state identification number refers to the Arizona Withholding Tax Account Number.
Arizona State ID Format:
- 2 digits and hyphen followed by 7 digits (For example: 99-9999999)
- 9 digits (For example: 999999999)
The state accepts your federal EIN as state ID.
2. State winnings
Report the total winnings subject to Arizona state tax.
3. State income tax withheld
Enter the amount of Arizona state income tax withheld.
4. Name of locality
Specify the city or locality name, if applicable.
5. Local winnings
Report total winnings subject to local tax.
6. Local income tax withheld
Enter the amount of local income tax withheld.
If a federal Form 1099-S is required and the property is in Arizona, it must also be filed with the AZ DOR, regardless of state tax withholding.
Form 1099-S does not have any state-specific fields — the same federal form is used for filing with Arizona.
File with the Arizona state in minutes using TaxBandits!
Arizona Withholding Reconciliation Return – Form A1-R
Form A1-R is an Annual Reconciliation that reports the total income taxes withheld from employees/contractors and taxes remitted to the state. It's also used to claim an overpayment refund or pay if the taxes are underpaid.
Information Reported on Form A1-R:
- Taxpayer information
- Federal transmittal information
- Annual Summary of Amounts Reported on Arizona Forms A1-QRT
- Explanation of why an Amended Form A1-R is being filed (If it is an amended return)
TaxBandits does not support filing Form A1-R with the state. The payer must file this form directly with the state before the deadline. Do not submit more than one Form A1-R per EIN per year.
File 1099 with Arizona State in minutes using TaxBandits!
TaxBandits – Simplifying Arizona State 1099 Compliance
TaxBandits supports the filing of 1099 forms directly with the Arizona Department of Revenue, ensuring compliance with state regulations.
Complete Compliance
Stay compliant with federal and Arizona state filing requirements, corrections, and deadlines — all efficiently managed in one place with TaxBandits.
State Filing Guidance
TaxBandits provides a comprehensive, step-by-step guide to simplify the 1099 filing process, ensuring a seamless experience from start to finish.
State Form PDFs
Conveniently access and download Arizona 1099 form PDFs for recordkeeping, ensuring you always have the forms you need.
Free Resubmissions
If the Arizona Department of Revenue rejects your 1099 forms, you can correct the errors and resubmit them free of charge.
Start filing your Arizona 1099 returns with TaxBandits by creating an account!
How to File Form 1099 with the State of Arizona?
Create your account and follow these steps to easily file your 1099 returns with the IRS and State of Arizona!
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Step 1: Choose Form 1099
Select the type of 1099 form you want to file.
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Step 2: Enter Form 1099 details
Complete the form using manual entry or other bulk import options.
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Step 3: Enter State Filing Information
Provide the required Arizona state details for Form 1099.
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Step 4: Choose Distribution Options
Opt for our distribution services – Postal Mailing, Online Access, or Both.
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Step 5: Review and Transmit
Review your form and transmit it to the IRS and state agencies.
Are you ready to begin filing your 1099 Form with Arizona State? File in minutes with TaxBandits!
Frequently Asked Questions
Does Arizona require 1099 filing?
Yes, Arizona requires the filing of 1099 Forms 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, Arizona does not require the filing of 1099 forms.
In addition, if a federal Form 1099-S is required and the address or legal description of the property is located in Arizona, it must also be filed with the Arizona Department of Revenue, regardless of state tax withholding.
Does Arizona have a specific payment threshold for Form 1099 filing?
There is no threshold. If any Arizona tax was withheld, the filing of Form 1099 is required (except 1099-S).
If a federal Form 1099-S is required to be filed to the IRS, and the address or legal description is in Arizona, Form 1099-S must be filed to Arizona, regardless of state withholding.
What types of 1099 forms does Arizona require?
Arizona requires the filing of the following 1099 forms:
If a federal Form 1099-S is required to be filed with the IRS and the address or legal description of the property is located in Arizona, Form 1099-S must also be filed with the Arizona Department of Revenue, regardless of whether any Arizona state tax was withheld.
Does Arizona require additional forms when filing 1099 Forms?
Yes, Arizona may require the following forms along with your 1099 Forms.
- Form A1-R (Arizona Withholding Reconciliation Return) must be filed along with the respective 1099 forms (excluding Form 1099-S).
- The Transmittal form (Form A1-T) is only required when submitting federal attachments via paper or Optical Media.
When you File Form 1099 with TaxBandits, you must take care of the reconciliation Form A1-R and Transmittal Form A1-T.
Does Arizona require direct state filing of Form 1099-NEC for non-employee compensation?
Yes, Arizona requires direct state filing of Form 1099-NEC only if there is Arizona state tax withholding. Currently, there is no online option for uploading federal Form 1099-NEC files to the state.
Each 1099-NEC that must be filed with the Arizona Department of Revenue (ADOR) should be submitted in paper form.
Does Arizona require direct state filing of Form 1099-K for Payment Card and Third-Party Network Transactions?
Yes. Arizona requires direct state filing of Form 1099-K only if Arizona state tax has been withheld. Currently, there is no online option for submitting federal
Form 1099-K files to the Arizona Department of Revenue (ADOR).
Each Form 1099-K that must be filed with ADOR should also be submitted in paper form.
Does Arizona require direct state filing of Form 1099-S for real-estate transactions?
Yes, Arizona requires direct state filing of Form 1099-S, regardless of state tax withholding. If a federal Form 1099-S is required to be filed with the IRS and the property’s address or legal description is located in Arizona, it must also be filed with the Arizona Department of Revenue.
What is Form A1-R?
Form A1-R is an annual return filed to summarize the total compensation paid and income tax withheld for each employee during the calendar year. Employers that file Form A1-QRT must file Form A1-R to reconcile the amount of tax withheld during the year to the amount of tax liability reported during the year.
When is Arizona 1099 due?
The deadline for filing Form 1099 with the state of Arizona is January 31, while the deadline to file Form 1099-S with Arizona is March 31.
In the event that this due date falls on a weekend or a federal holiday, the next business day becomes the extended deadline for filing.
What are the penalties for not filing or filing 1099 late with Arizona?
Failure to file or late filing of Form 1099 with the State of Arizona may incur a penalty of 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.
Learn more about Form 1099 Penalties.
Is there an extension available to file 1099 forms with the state of Arizona?
- No. Arizona does not provide a separate extension for filing 1099 forms with the state. Extensions apply only to the State Annual Reconciliation Return (Form A1-R), not to the wage or information forms themselves.
- Even if an extension is granted for the reconciliation, all 1099 forms must still be filed by their original due dates.
It should be submitted in writing and mailed to the address mentioned below:
ATTN: Withholding Extension Requests
PO Box 29009
Phoenix, AZ 85038-9009
Where do I mail Arizona 1099 forms?
You can send out your 1099 form copies when you paper file. However, e-filing is an ideal choice for accurate and convenient filing. At TaxBandits, we support 1099s with Arizona, and we distribute 1099 form copies to recipients/payees via postal mail.
If you still decide to file 1099s by paper, mail them to the address below:
P.O. Box 29009,
Phoenix, AZ 85038-9009
If you made errors on 1099 forms filed with the State of Arizona, you can correct them by downloading the corrected form and mailing it to the address provided above.
Click here to learn more about Arizona 1099 filings.
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