Arizona 1099 Filing Requirements

Tax year 2026 · AZ · Last verified April 28, 2026

CF/SF Participation

Participates in CF/SF

Direct Filing Portal

AZTaxes (https://aztaxes.gov) and AZ Web File / AZFSET (https://efile.aztaxes.gov/AZFSETPortal)

Registration

Required

Employers must register at AZTaxes (manual data input or .txt upload) or at AZ Web File (AZFSET) for bulk upload (.csv for A1-R/A1-APR; .txt for federal W-2/1099 attachments). Registered transmitters can bulk-file via the AZFSET transmission method. Direct uploads use ADOR's own published file layouts (EFILE_1099_Layouts_TY2025) — not IRS Pub 1220.

Transmittal Form

Form A1-R (Annual Withholding Reconciliation Return) or Form A1-APR (Annual Payment Withholding Tax Return)

Filing requirements by form

Form	Method	Deadline	Detail
1099-INT Interest income	CF/SF satisfies	-	View detail →
1099-MISC Miscellaneous information	CF/SF satisfies	-	View detail →
1099-NEC Nonemployee compensation	CF/SF satisfies (no withholding)	-	View detail →

General notes

Arizona requires employers and payers to file Forms A1-R or A1-APR annually with federal Forms W-2, W-2c, W-2G, and supported Forms 1099 attached. The Department only requires submission of Forms 1099 that report Arizona income tax withholding — Forms 1099 with no Arizona withholding do not need to be sent to ADOR. For TY2025, ADOR accepts Forms 1099-DIV, 1099-MISC, 1099-S, and 1099-R electronically (1099-NEC is also accepted as an attachment but only when Arizona tax was withheld). Filing is via AZTaxes or AZ Web File (AZFSET); the file layout is ADOR's own (EFILE_1099_Layouts_TY2025), not the IRS Publication 1220 layout. Form 1099-S has its own March 31 deadline and a separate 1099-S layout.

Penalties

Electronic-filing requirement: Mandatory for any taxpayer with a $125 average quarterly withholding liability in the prior tax year; failure to comply may result in penalties (ADOR E-Services for W-2/1099 page).

EFT mandate: Employers owing $500 or more for any taxable year beginning after December 31, 2020 must pay by EFT; failure to do so is a 5% penalty on the amount not paid by EFT (A.R.S. § 42-1125(O)).

Waivers: Arizona does not offer a general withholding electronic filing or electronic payment waiver. Annual waivers are available case-by-case under A.R.S. § 43-325(F) for employers with no computer, no internet access, or other circumstances deemed worthy by the director.