Arizona Tax Year 2026

Arizona 1099-MISC Filing Requirements, Tax Year 2026

What Arizona requires from businesses filing 1099-MISC (Miscellaneous information) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.

Tax Year 2026 Federal filing satisfies this state Last verified April 28, 2026
Filing method CF/SF satisfies IRS CF/SF submission covers Arizona.
Deadline - Deadline pending verification. See deadlines
Format accepted Not applicable Federal CF/SF filing covers this state. See format
Late-filing penalty **Electronic-filing requirement:** Mandatory for any taxpayer with a $125 average quarterly withholding liability in the prior tax year;... See penalties

Filing requirements

Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program satisfies Arizona's 1099-MISC reporting requirement for tax year 2026. No separate state submission is required when the IRS forwards the record to Arizona under CF/SF.

Arizona only requires submission of Form 1099-MISC when Arizona state income tax was withheld on the payment. With no Arizona withholding, no separate state filing is required — although Arizona participates in the IRS Combined Federal/State Filing program at the IRS level. When withholding is present, 1099-MISC is filed electronically with Form A1-R/A1-APR by January 31.

Deadlines and extensions

Filing deadline
-
BoomTax is verifying the filing deadline.
Holiday/weekend rollover. If the deadline falls on a weekend or a federal holiday, the next business day generally applies. Check with Arizona for the exact observed calendar before filing.

Accepted format

Federal filing through the IRS Combined Federal/State Filing Program satisfies Arizona's 1099-MISC requirement. No separate state submission is required, so there is no state-specific file format to conform to. The IRS transmits 1099-MISC records to Arizona automatically after accepting the CF/SF submission.

Registration

Registration required: Yes

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.

Late-filing penalties

Arizona penalty overview

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.

Frequently asked questions

Does Arizona require filing of 1099-MISC for tax year 2026?

Arizona accepts 1099-MISC through the IRS Combined Federal/State Filing Program, so a separate state submission is generally not required when you file federally under CF/SF.

Does Arizona participate in the CF/SF program?

Yes. Arizona participates in the IRS Combined Federal/State Filing Program and accepts CF/SF submissions from the IRS for most 1099 form types.

What is the Arizona 1099-MISC filing deadline for tax year 2026?

BoomTax is still verifying the tax year 2026 deadline. Check with Arizona directly for the current due date.

What format does Arizona accept for 1099-MISC?

Because CF/SF filing satisfies Arizona, the IRS's standard electronic submission (FIRE/IRIS) is the operative format; no state-specific upload is required.

Do I need to file 1099-MISC with Arizona if I also filed federally?

Generally no. Federal filing through CF/SF satisfies Arizona's 1099-MISC requirement, so a separate state filing is typically not needed.

What happens if I miss the Arizona 1099-MISC deadline?

**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). See the full penalty details below for the complete schedule.

How do I register to file with Arizona?

Employers must register at AZTaxes (manual data input or. See the registration section above for the full requirements.

Source citations

Verified from 2 primary sources
“Any federal Form W-2G or federal Form 1099 series NOT reporting Arizona income tax withheld is not required to be submitted to the Arizona Department of Revenue (ADOR) ADOR only requires submission of 1099 forms (except 1099-S) when Arizona income tax is withheld." Arizona Department of Revenue”
Apr 23, 2026 https://azdor.gov/e-file-process/e-services-w-2-1099
“Submit federal Forms W-2G and/or 1099 reporting Arizona income tax withheld. Federal Forms W-2G and 1099 NOT reporting Arizona income tax withheld are not required to be submitted to the department.”
Apr 25, 2026 https://azdor.gov/forms/withholding-highlights

Additional 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.

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