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Arizona Payroll Tax Filing Requirements

Understand Arizona’s payroll tax filing requirements with TaxZerone and file your state forms accurately to stay compliant with the Arizona Department of Revenue (ADOR) and the Arizona Department of Economic Security (DES).

Arizona State Tax Filings

In Arizona, employers have to file both withholding tax returns and unemployment insurance (UI) reports. Below are the key forms and deadlines to stay compliant with Arizona state regulations.

Employer Payroll tax forms:

Form NHR

New Hire Reporting

All employers who hire or rehire employees in Arizona

Within 20 days of the employee’s hire or rehire date

20 Days

Form A1-QRT

Quarterly Withholding Tax Return

All employers withholding Arizona income tax from employee wages

  • Q1: April 30
  • Q2: July 31
  • Q3: October 31
  • Q4: January 31

Form A1-R

Annual Reconciliation of Arizona Income Tax Withheld

Employers who withheld Arizona income tax during the year

January 31

Form A1-APR

Arizona Annual Payment Withholding Tax Return

Only an employer that qualifies to use the annual deposit schedule

31 January

Information return:

AZ Form W-2

Wage and Tax Statement

All employers paying wages subject to Arizona income tax withholding

January 31

AZ Form 1099-NEC

Nonemployee Compensation

Businesses or payers who make payments such as contract work, rent, or commissions within Arizona

January 31

Arizona Unemployment Tax (SUI)

Employers pay Unemployment Insurance (UI) taxes to the Arizona Department of Economic Security (DES). These contributions help fund unemployment benefits for eligible workers.

Arizona UI Tax Rates (2025)
Taxable Wage Base$8000
Experienced employer rates0.04% to 9.72%
New employer rate 2.00%

UI Tax Form and Due Dates

Form NameDue Date
Form UC-CR4 Q1: April 30
Q2: July 31
Q3: October 31
Q4: January 31
How TaxZerone Can Help You?

How does TaxZerone help you file?

TaxZerone simplifies your tax filing process by supporting federal forms and also provides clear guidance on state forms, helping you file accurately, stay compliant, and avoid penalties.

Frequently Asked Questions

1. Who needs to file Arizona payroll taxes?

If you employ people in Arizona, you need to register with the state and file payroll tax returns. This includes reporting both employee withholding and unemployment insurance (UI) taxes.

2. How can employers file Arizona payroll tax forms?

Employers in Arizona can file their payroll tax forms online through AZTaxes.gov, the official website of the Arizona Department of Revenue (ADOR).

3. Can I amend an Arizona payroll tax return?

Yes, if you notice a mistake after filing, you can easily submit an amended return online using the AZDOR or DES portals.

4. What are the penalties for filing Arizona taxes late?

  • If you file your withholding returns late, you may face penalties for late filing along with interest on any unpaid taxes.
  • For unemployment insurance (UI) reporting, a late quarterly wage report can lead to a penalty of 0.1% of total wages for the quarter (with a minimum of $35 and a maximum of $200), plus interest on any unpaid amounts.

5. What tax periods can I electronically file and pay through AZ Taxes?

You can file and pay a current tax period and any prior tax period that dates back at least ten years.

  • Log into your AZTaxes account and after selecting the business, select File.
  • In the Year field, click on the drop-down menu.
  • There you will see all of the tax years you are able to file electronically.
  • Immediately after filing a tax return, you will be able to make a payment for the same tax period.