Filing requirements
Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program satisfies Arizona's 1099-NEC 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-NEC when Arizona state income tax was withheld. With no Arizona withholding, there is no separate Arizona filing requirement. When withholding is present, the 1099-NEC must accompany Form A1-R or A1-APR by January 31.
Conditional rules
The summary above applies when no Arizona tax was withheld. The conditions below describe what changes when withholding is present, plus other scenario-specific rules:
| Condition | Explanation |
|---|---|
| Withholding-bearing 1099-NEC must be filed with A1-R/A1-APR via Form A1-T |
1099-NEC is not on ADOR's TY2025 list of forms accepted electronically (DIV, MISC, S, R). When Arizona state income tax was withheld on a 1099-NEC payment, the form must accompany Form A1-R/A1-APR but, because NEC is unsupported electronically, it must be submitted on Optical Media (CD/DVD/flash drive) or as paper forms using cover Form A1-T by January 31. |
Deadlines and extensions
Accepted format
Federal filing through the IRS Combined Federal/State Filing Program satisfies Arizona's 1099-NEC requirement. No separate state submission is required, so there is no state-specific file format to conform to. The IRS transmits 1099-NEC records to Arizona automatically after accepting the CF/SF submission.
Registration
Registration required: Yes
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-NEC for tax year 2026?
Does Arizona participate in the CF/SF program?
What is the Arizona 1099-NEC filing deadline for tax year 2026?
What format does Arizona accept for 1099-NEC?
Do I need to file 1099-NEC with Arizona if I also filed federally?
What happens if I miss the Arizona 1099-NEC deadline?
How do I register to file with Arizona?
Source citations
“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”
“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.”
“The department does not support the electronic filing of all federal withholding forms (e.g. W-2 series, 1099 series). ... Any unsupported federal forms reporting Arizona wages or Arizona income tax withheld must be filed as Optical Media or as paper forms using Form A1-T.”
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.
Scope: Original 1099 filings with no Arizona state income tax withheld. State agencies revise rules without notice; verify with the Arizona state agency directly before you file.
This page is general information only, not legal, tax, or accounting advice. You are solely responsible for verifying your filing obligations with the state agency or a qualified tax professional.
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