Table of Contents

W-2 E-Filing: Arizona

Nina Tchistiakova Updated by Nina Tchistiakova

Due date

January 31

E-filing threshold

Mandatory  

Filing options

Electronic filing and CD

Transmittal form

See Below

Required file name

Any name with “.txt” at the end

E-filing website

https://efile.aztaxes.gov/AZFSETPortal

Contact

Arizona Revenue 

Uma Subrahmanyam

(602) 574-0967

azwebfilesupport@azdor.gov

Submitting files

You must use the prior year's program to efile prior year's W-2's. Supported is 2019 and forward.
Arizona accepts electronic filing W2-C for Corrections.

Electronically submitting federal Forms W-2, W-2c, W-2G, and 1099 to the Department:

  1. Through AZTaxes to use the Manual data input method, or to upload the supported federal forms as a formatted .txt file.
  2. Through AZ Web File (AZFSET) to upload the supported federal forms as a .txt file.
  3. Registered transmitters of AZ Web File (AZFSET) can bulk-file using the transmission method.

Federal attachments currently supported for electronic filing include:

• Form W-2

• Form W-2C

● For quarterly filers, an Arizona Form A1-R (reconciliation form) is required. For annual filers, the reconciliation is combined with the return, Form A1-APR.

● Transmittal form, Form A1-T is only required if submitting W-2/1099 via paper or optical media after filing the reconciliation electronically.

● W-2/1099 withholding must be aggregated and submitted in a single reconciliation.

If W-2 and 1099s are filed on or before the due date of the reconciliation, there are no penalties for filing reconciliation forms for W-2 and 1099 at different times.

● If additional reconciliation forms are being submitted after a reconciliation was already filed, additional reconciliation forms must be filed as an amended return and must aggregate all reconciliation data.

The requirement is that W-2/1099s be filed on or before the due date of the reconciliation because the W-2/1099 amount is a required field on the reconciliation form. Arizona law provides that all amounts withheld are to be treated as if the withholding was from wages paid to an employee.

When more than one W-2/1099 file is received with the same EIN, the data from any subsequent file is added to the existing file. If this was not the filer’s intention, they will need to file a W-2c or amended 1099.

CD Filing Requirements

Users must process only one employer at a time for Arizona state filing. If you submit only some of the required returns on CD, include a statement that you are filing the remaining returns on paper. Do not file twice for the same individual using both optical media and paper.

Please contact if you have questions or need assistance azwebfilesupport@azdor.gov or if you need help in electronically submitting your Arizona withholding return or the required federal attachments.

All Form W-2/1099 should be reconciled on a single Form A1-R or Form A1-APR for each EIN issuing Forms W-2/1099. Subsequent returns for the same period for the same EIN are generally processed as informational (no financial effect) or amended.

The reconciliation form is filed using a separate process from the W-2/1099s. There is no requirement for the W-2/1099s to be filed within a certain amount of time from when the reconciliation was filed. The requirement is that each piece be submitted on or before the due date of the reconciliation

CD FIling Requirements

Create the CD using the format for Windows 7 or later operating system.

• Include an external label to identify the employer’s name, EIN, calendar year, name and phone number of file preparer, and form(s) included on the CD.

• If the CD is password protected email the password to MediaLibrarian@azdor.gov. Include “Form W-2” or “Form 1099” (or both, whichever applies) in the subject line of the email. Also include the email address from which the password was sent on the label of the CD.

• Secure the CD in a hard case and include it with Form A1-R, Form A1-APR, or Form A1-T.

• ADOR recommends the use of encrypted email when transmitting confidential information electronically.

Send media to:

Arizona Department of Revenue

PO Box 29009

Phoenix, AZ 85038-9009

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