The rules
| Forms filed with the state | 1099-DIV, 1099-MISC, 1099-R, 1099-S, 1099-NEC and W-2G only when they report Arizona income tax withheld: ‘ADOR only requires submission of Form 1099 that report Arizona income tax withheld.’ |
| Who must file | Payers with Arizona withholding; filed as attachments to Form A1-R (quarterly filers) or A1-APR (annual filers). CF/SF does not satisfy the A1-R/A1-APR attachment requirement. |
| Due date | January 31 with A1-R / A1-APR; 1099-S March 31. |
| How | AZTaxes.gov (manual entry or .txt upload) or AZ Web File (AZFSET) bulk .txt. Employer withholding page still says 1099-NEC is not accepted electronically (optical media/paper); e-services page lists it. Reconciliation: A1-R or A1-APR. |
| State 1099-K threshold | None. |
| Nonresident withholding | None for independent contractors; no state backup withholding. |
- State page shows tax year 2025 layouts (due January 31, 2026); 2026 layouts not yet posted.
- Conflict between ADOR pages on electronic 1099-NEC acceptance; confirm with ADOR before bulk filing.
Questions people ask about Arizona
Do I have to file 1099s directly with Arizona?
Yes, when Arizona tax was withheld on the payment. Without withholding there is no Arizona 1099 filing. Payers with Arizona withholding; filed as attachments to Form A1-R (quarterly filers) or A1-APR (annual filers). CF/SF does not satisfy the A1-R/A1-APR attachment requirement.
Which 1099 forms does Arizona require?
1099-DIV, 1099-MISC, 1099-R, 1099-S, 1099-NEC and W-2G only when they report Arizona income tax withheld: ‘ADOR only requires submission of Form 1099 that report Arizona income tax withheld.’
When are 1099s due in Arizona?
January 31 with A1-R / A1-APR; 1099-S March 31.
How do I file 1099s with Arizona?
AZTaxes.gov (manual entry or .txt upload) or AZ Web File (AZFSET) bulk .txt. Employer withholding page still says 1099-NEC is not accepted electronically (optical media/paper); e-services page lists it. Reconciliation: A1-R or A1-APR.
Does Arizona have its own 1099-K threshold?
None.
Does Arizona require withholding on payments to nonresident contractors?
None for independent contractors; no state backup withholding.
Verified September 24, 2026 against https://azdor.gov/e-file-process/e-services-w-2-1099. One or more items could not be confirmed on the state site and are marked in the table; Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 penalty are federal. A payee in Arizona who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.