|Filing Type||Due Date|
|Electronic Filing||January 31|
The state of Arizona participates in the CF/SF program, but you are still required to file 1099 forms directly with the state.
Be sure to file the required 1099 and Withholding Reconciliation Return Form A1R directly with the state.
Note: Payers who fail to file, file after the deadline, or report incomplete returns may be subject to a penalty of $100/month. The maximum penalty charge is $500.
The state of Arizona accepts both e-filing and paper filing.