Arizona 1099 Filing Requirements
The State of Arizona Mandates
1099 Filing!
Simplify Your Arizona 1099
E-Filing
with TaxBandits!
-
You can e-file your 1099 with both Federal
and State - Distribute recipient copies via Postal Mail and Secure Online Access
E-file your Arizona 1099 at just $0.70/form
Arizona State Filing
Select your State for 1099 Reporting Requirements
Arizona 1099 Reporting Requirements
The State of Arizona mandates filing Form 1099 with the state agency under the
following conditions:
| Scenario | If there is any Arizona State Tax Withholding | If there is no Arizona State Tax Withholding |
|---|---|---|
| Payments Threshold | Follows Federal Threshold* | |
| Due Date | January 31, 2025 | |
| Filing Method | Direct State Filing | CF/SF |
| Additional Forms |
Reconciliation Form A1-R |
Not Required |
*The federal threshold varies based on the 1099 form types. Learn more about the federal thresholds for each
1099 form.
The State of Arizona requires the following Forms:
- Form 1099 (1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-G, 1099-OID, W-2G)
- Form W-2 - Wages and Tax Statement. Learn more about Arizona W-2 State Filing Requirements.
TaxBandits supports Form 1099 and W-2 filing with both the Federal
and State.
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, the IRS automatically forwards federal 1099 forms to the state agency, as Arizona is part of the CF/SF (Combined Federal/State Filing) program. This means that the state will receive the necessary information through federal filing, simplifying the process for businesses or individuals without state tax withholding.
Does Arizona have a specific payment threshold for Form 1099 filing?
No, Arizona doesn't have a specific payment threshold for Form 1099 reporting. The state follows federal guidelines, and payers must file Form 1099 based on the applicable federal threshold for each specific form. Below are the Federal thresholds for reporting Form 1099
with the IRS.
| Forms | Threshold |
|---|---|
| Form 1099-NEC | $600 |
| Form 1099-MISC | $600 |
| Form 1099-K | $5000 |
| Form 1099-INT |
|
| Form 1099-DIV |
|
| Form 1099-R | $10 |
| Form 1099-G | - |
| Form 1099-OID | $10 |
| Form W-2G |
|
What types of 1099 forms does Arizona require?
Arizona requires the filing of the following 1099 forms only if there is state tax withholding:
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.
When you File Form 1099 with TaxBandits, you must take care of the reconciliation Form A1-R.
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. 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.
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
For more information, please visit the State website: https://azdor.gov/
