Arizona Form W-2 & A1-R Filing Requirements

Q. Does Arizona mandate W2 filing?

A. Yes, the Arizona Department of Revenue mandates the filing of the W2 Form Even if there is no state tax withholding.

Q. Does Arizona have any additional requirements when you file W2 forms?

A. Yes. The state of Arizona requires additional forms to file along with Form W-2.

Arizona has an additional form A1-R (Reconciliation) to be sent only if there is a state tax withholding.

If Form A1-R is filed electronically, use Form A1-T to transmit Form W2 (with Arizona withholding) to the Arizona State.

If Form A1-R is filed by paper, attach Form W2 to Form A1-R.

Q. What is Form A1-R?

A. Form A1-R is an annual return filed to summarize the total compensation paid and tax withheld for each employee during the calendar year.

Q. What is the due date to file W2 with Arizona?

A. The due date to file Form W-2 and Form A1-R with Arizona is January 31.

Q. What are the penalties for not filing or filing Form W2 late with Arizona?

A. The penalty for filing late or filing with the incomplete return is $100 for each month. It varies for each month. The maximum penalty is $500.

Q. Where do I mail Arizona W2 forms?