Table of Contents

1099 E-Filing: Arizona

Eric Updated by Eric

Due date

January 31

E-filing threshold


Filing options

  • 1099 series that report Arizona income tax withheld and 1099-S is required regardless of state withholding
  • For calendar year 2023, the following federal Forms 1099 are accepted electronically: 1099-DIV, 1099-MISC, 1099-S, and 1099-R.
  • CD 1099-NEC
  • CD for all other forms that report income tax

Forms to file

Arizona requires any Form 1099 series if Arizona tax was withheld and 1099-S, including Form 1099-NEC.

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


Arizona Revenue 

Uma Subrahmanyam

(602) 884-0264

Submitting files

You must use the prior year's program to efile prior year's 1099's. Currently prior year for 2019, 2020 and 2021 is supported.
Arizona prefers electronic filing for corrections. If electronic filing is not available, please file corrections by optical media or paper.

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. 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.

Those filing withholding reconciliation will need to do so via AZTaxes Manual Entry, or register for an AZ Web File account to upload.

Form 1099-S filing deadline for 2023 tax year is April 1, 2024. T

If providing the information by Optical Media, ensure State Income Tax Withheld is included in the file.

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.

If the Arizona Annual Reconciliation form (Form A1-R or Form A1-APR) was filed electronically, any federal attachments mailed to the Department (Optical Media or paper) should be attached to a paper Form A1-T. 

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.


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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