Table of Contents

1099 E-Filing: Arizona

Eric Updated by Eric

Due date

January 31

Form 1099-S filing deadline is March 31.

If this day falls on a weekend or holiday, the filing deadline is the next business day.

E-filing threshold

Mandatory

Filing options

  • Electronic Filing: 1099-DIV, 1099-MISC, 1099-S, and 1099-R
  • 1099-NEC paper file or CD

Forms to file

1099's if withholding and 1099-S regardless of withholding

Transmittal form

Form AZ A1-T is located in e-file/MagMedia Step 5 - State Submittal Screen under ‘State Forms’ menu.

Required file name

Any name with “.txt” at the end.

E-filing website

https://efile.aztaxes.gov/AZFSETPortal

Contact

Earl Matthews, (602) 716-6106, azwebfilesupport@azdor.gov

Combined Federal/State Filing

If you file your 1099s electronically with the IRS and are registered for the Combined Federal/State Filing Program (CF/SF) program, the IRS will automatically forward the information to the state. For (CF/SF) you must indicate it on the IRIS TCC Application. For additional information, see Combined Federal/State Filing (CF/SF) Program.

CF/SF participation: Arizona participates in the Combined Federal/State Filing Program.

Although Arizona is listed as a participating state in 1099 Combined Federal/State Program, Arizona requires that a copy of any federal Form 1099 series reporting Arizona withholding be filed directly with ADOR when the organization submits its annual reconciliation withholding returns.

Submitting files

You must use the prior year's program to e-file prior year 1099's. Supported is 2019 and forward.
Arizona supports upload and transmission of corrected Form 1099 for supported form types. Taxpayers may file a corrected Form 1099 by optical media or paper for unsupported form types.

Arizona requires that only one 1099 type be included per uploaded file.

EIN is used as the State ID, except for 1099-S. If a 1099 does not report Arizona income tax was withheld, it does not need to be reported to Arizona.

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

  1. W-2/1099: AZ Web File supports bulk filing of multiple employers.
  2. W-2/1099: AZTaxes supports bulk filing of multiple employers. Bulk filing of multiple employers is also supported via CD/DVD/Flash Drive.
  3. Registered transmitters of AZ Web File (AZFSET) can bulk-file using the transmission method.

If a federal Form 1099-S is required to be filed to the IRS and the address or legal description is in Arizona, Form 1099-S must be filed to Arizona. Please see: Form 1099-S Filing Requirement.

Note: While the IRS allows multiple 1099 types to be included in one file, Arizona requires only one 1099 type per file.

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.

All federal attachments (including Form 1099-NEC) are due with Arizona reconciliation forms. Arizona reconciliation Form A1-R and Form A1-APR are due January 31 of the calendar year after the wages were paid or payments were made.

● 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.

Extensions may be requested/granted. Information regarding extensions is available here. 

Arizona is not offering a general withholding electronic filing or electronic payment waiver for the 2023 tax year. Please see ADOR online tutorials for specifics on the data input or upload methods of electronically filing.

Transmittal/reconciliation form

● 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 1099 forms 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.

● If the reconciliation is late, penalties may apply.

1099-NEC

At present, ADOR will not be accepting federal Form 1099-NEC electronically. Therefore, each federal Form 1099-NEC required to be submitted to ADOR must be submitted as a .txt file on Optical Media (CD) or by a paper document. If providing the information by Optical Media, ensure State Income Tax Withheld is included in the file.

Send media to:

Arizona Department of Revenue

PO Box 29009

Phoenix, AZ 85038-9009

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