eFile 1099 Forms For Arizona with 1099Online. Manage bulk data imports, deliver recipient copies, and send forms directly to the Arizona state agency.
Arizona does not automatically conform to OBBBA rules. As per its state legislation under A.R.S. § 43-105, federal changes do not apply to the state automatically. Arizona's 2026 conformity bill was not enacted, which means the federal OBBBA reporting threshold changes have not been adopted for Arizona state 1099 filings.
Until ADOR confirms any legislative updates, businesses filing in Arizona should continue following existing state withholding and reconciliation requirements.
The Arizona Department of Revenue (ADOR) does not require all federal 1099 forms to be filed with the state. Filing is only required when Arizona income tax was withheld from the payment. Form 1099-S is the one exception and it must be filed with ADOR when the property’s address or legal description is in Arizona, regardless of state withholding.
| Form | Name | Arizona Filing Requirement |
|---|---|---|
| 1099-NEC | Nonemployee Compensation | Required when Arizona income tax is withheld from payments to independent contractors and freelancers |
| 1099-MISC | Miscellaneous Income | Required when Arizona income tax is withheld from rent, royalties, prizes, or other miscellaneous payments |
| 1099-K | Payment Card & Third-Party Network Transactions | Required when Arizona income tax is withheld from card and third-party network transactions |
| 1099-INT | Interest Income | Required when Arizona income tax is withheld from interest payments made by financial institutions |
| 1099-DIV | Dividends and Distributions | Required when Arizona income tax is withheld from dividend payments to shareholders |
| 1099-B | Proceeds from Broker and Barter Exchange Transactions | Required when Arizona income tax is withheld from broker or barter exchange proceeds |
| 1099-R | Retirement Distributions | Required when Arizona income tax is withheld from pensions, annuities, or retirement plan distributions |
| 1099-G | Government Payments | Required when Arizona income tax is withheld from unemployment compensation or other government payments |
| 1099-OID | Original Issue Discount | Required when Arizona income tax is withheld from original issue discount payments |
| 1099-S | Proceeds from Real Estate Transactions | Required when a federal Form 1099-S is filed and the property address or legal description is in Arizona, regardless of state withholding |
| W-2G | Gambling Winnings | Required when Arizona income tax is withheld from reportable gambling winnings |
Arizona payers have 2 options for submitting 1099 returns to the state. Direct filing with ADOR is required when Arizona income tax was withheld. When no tax was withheld, Arizona generally does not require a separate state 1099 filing, except for Form 1099-S. Eeligible 1099 forms can still be forwarded to Arizona through the IRS Combined Federal/State Filing (CF/SF) program.
| Form | CF/SF Participation | Direct Arizona Filing Required |
|---|---|---|
| 1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-OID, 1099-G | Yes, when no Arizona income tax is withheld | Yes, when Arizona income tax is withheld |
| W-2G | Not eligible for CF/SF | Yes, when Arizona income tax is withheld |
| 1099-S | Not eligible for CF/SF | Yes, when the property address or legal description is in Arizona, regardless of withholding |
Note: ADOR does not currently accept eFiling of Form 1099-NEC through its own portal. When direct filing is required for 1099-NEC, it must be submitted as a .txt file on Optical Media or as a paper document attached to Form A1-T.
Arizona reconciliation forms A1-R and A1-APR are due by January 31 of the year following the tax year. For tax year 2026, January 31, 2027, falls on a Sunday, so the deadline shifts to February 1, 2027. All federal attachments, except Form 1099-S, must be submitted together with the reconciliation filing. Form 1099-S has its own deadline, March 31. Extensions may be requested under Arizona Withholding Tax Procedure WTP 11-1.
| Form type | Withholding Condition | State Income Threshold | Filing Method | Due date |
|---|---|---|---|---|
| 1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-R, 1099-G, 1099-OID, W-2G | Arizona income tax withheld | Any amount withheld | Direct filing with Form A1-R or A1-APR | February 1, 2027 |
| 1099-S | Arizona property; federally reportable | No separate threshold. Filing is triggered by Arizona property location, not payment amount | Direct Arizona filing | March 31, 2027 |
Payers withholding Arizona income tax must reconcile annual withholding and submit required federal attachments using Form A1-R or Form A1-APR for approved annual filers.
Reconciles year-to-date withholding deposits with annual totals, covering Forms W-2/W-2c reporting Arizona wages or income tax withheld, and Forms W-2G/1099 reporting Arizona income tax withheld.
Form A1-R is required for employers and payers that file Arizona Form A1-QRT. Required 1099s must be included with the reconciliation filing. Annual filers use Form A1-APR instead.
For tax year 2026, both forms are due February 1, 2027, since January 31, 2027, falls on a Sunday.
For federal attachments not supported electronically, payers must submit on Optical Media or as a paper document using Form A1-T. Do not include a copy of Form A1-R or Form A1-APR with the Form A1-T submission.
1099Online validates recipient and withholding data before submission. It also supports bulk imports and recipient copy delivery, keeping Arizona 1099 filing in one place.
Businesses, employers, and other payers must file 1099 forms with ADOR when Arizona income tax was withheld from a payment reported on a federal Form 1099 or W-2G. Form 1099-S must also be filed when the property address or legal description is in Arizona, regardless of state withholding.
Before submitting 1099 forms to ADOR, payers need to have the following information ready for each return:
Arizona uses the payer's federal Employer Identification Number (EIN) for withholding purposes. It has to be registered with ADOR before filing.
Full legal name, Taxpayer Identification Number (TIN) or Social Security Number (SSN), and mailing address. Include an account number if the recipient holds multiple accounts.
The total payment amount connected to Arizona reporting for the applicable tax year.
The exact amount of Arizona income tax withheld from the payment, which triggers the state filing requirement.
For Form 1099-S, include the Arizona property address or legal description that establishes the state filing requirement.
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its specific 1099 filing requirements, deadlines, and forms.
Generally, no. ADOR does not require most 1099 forms to be filed without Arizona income tax withheld. The exception is Form 1099-S, which must be filed when the property address or legal description is in Arizona, regardless of withholding.
Form A1-APR is Arizona's annual payment withholding tax return for approved annual filers. It combines the reconciliation and annual payment return into one filing. Quarterly filers must use Form A1-R for annual reconciliation instead.
A late-filed withholding return is assessed a penalty of 4.5% of the tax due per month or fraction of a month, up to 25%. A separate late payment penalty of 0.5% per month may also apply, capped at 10%. When combined, both penalties cannot exceed 25% of the unpaid tax.
Yes. 1099Onlinesupports corrected 1099 forms with Arizona.
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