Arizona 1099 Filing Requirements and State Withholding

Arizona 1099 filing requirements

Arizona has an individual income tax and is in the IRS Combined Federal/State Filing program. Which 1099s Arizona wants depends on the form as well as on withholding; the table below gives the answer for the nine common forms.

Verified October 26, 2026Department azdor.gov

Do I have to file 1099s with Arizona?

If you withheld Arizona tax

Depends on the formDirect filing: DIV, MISC, R, S, NEC, W-2G. Not required: all other 1099s.

If you did not withhold

Depends on the formNot required: DIV, MISC, R, S, NEC, W-2G, all other 1099s.

It depends on the form

Form	Arizona tax withheld	No withholding
1099-DIV	Direct	Not required
1099-MISC	Direct	Not required
1099-R	Direct	Not required
1099-S	Direct	Not required
1099-NEC	Direct	Not required
W-2G	Direct	Not required
All other 1099 types	Not required	Not required

Arizona accepts only the forms that report Arizona withholding: DIV, MISC, R, S, NEC and W-2G.

Arizona at a glance

Yesin the IRS Combined Federal/State Filing program

January 31earliest state due date named in the rules

AZTaxesstate filing system

The rules for tax year 2026

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.
2026 filing threshold (1099-NEC, 1099-MISC)	Not applicable: Arizona requires only 1099s that show Arizona withholding. No 2026 threshold statement.Pub 701 (Revised Jan. 2026): "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)." The e-services page says: "ADOR only requires submission of Form 1099 that report Arizona income tax withheld. Taxpayers only need to submit Form 1099-NEC if there is Arizona withheld." Exception: Form 1099-S must be filed with Arizona if a federal 1099-S is required and the property is in Arizona. ADOR has published no statement on P.L. 119-21. The latest-dated page checked is Pub 701, revised Jan. 2026.Source: Publication 701
State 1099-K threshold	Not addressed on the state's pages; the federal rule applies.Source: ADOR: E-Services for W-2 / 1099
State backup withholding	None foundNo Arizona backup withholding rule in the sources checked.Source: ADOR: Withholding TaxAll states: state backup and nonresident withholding
Withholding on nonresident contractors	Not addressed for independent contractors. The withholding page covers nonresident employees only (withholding required after 60 days in Arizona). It also says ADOR follows the IRS determination of employee vs. independent contractor status (WTR 16-4).Source: ADOR: Withholding TaxAll states: state backup and nonresident withholding
Where to file	AZTaxes.gov (manual entry or .txt upload) or AZ Web File (AZFSET) (.txt upload or transmitter)
File format for tax year 2026	Pub 1220 layout (TY2025)See the specifications below. Arizona’s pages disagree on whether 1099-NEC can be filed electronically, so confirm with ADOR before a bulk filing.
Annual transmittal or reconciliation	Form A1-R (Withholding Reconciliation Return) or Form A1-APR (Annual Payment Withholding Tax Return). Form A1-T transmits paper or flash-drive attachments when the reconciliation was e-filed.Due: January 31 of the following calendar yearForm: ADOR: E-Services for W-2 / 1099
Due dates	1099s with Arizona withholding are due with Form A1-R/A1-APR on January 31 (for TY2025, January 31, 2026). Form 1099-S for TY2025 was due March 31, 2026.Source: ADOR: E-Services for W-2 / 1099
Combined Federal/State (CF/SF)	Pub 701: "Although Arizona is listed as a participating state in Publication 1220, Arizona requires that a copy of any federal Form 1099 series reporting Arizona withholding be filed directly with ADOR when the organization submits its annual reconciliation withholding returns." CF/SF does not satisfy the requirement for 1099s with Arizona withholding. Nothing is said about CF/SF under IRIS.Source: Publication 701
Penalties	A.R.S. §42-1125(K): "a penalty of $100 for each month or fraction of a month during which the failure continues... The total penalties for each return or report under this subsection shall not exceed $500." Failure to pay by EFT when required: 5% penalty (A.R.S. §42-1125(O)).Source: A.R.S. 42-1125

How to file, step by step

Register the EIN with ADOR (Form JT-1 or online at AZTaxes.gov).
File Forms 1099 only if they show Arizona income tax withheld (plus 1099-S for Arizona real property).
Register at AZTaxes.gov for manual entry or upload, or at AZ Web File (AZFSET) for .txt upload or transmission.
Build the file in the ADOR 1099 layout (Pub 1220 FIRE format, Arizona state code 04, one form type per file). Electronic filing currently supports 1099-DIV, 1099-MISC, 1099-R and 1099-S. Send unsupported forms (for example 1099-NEC) on paper or flash drive with Form A1-T.
File Form A1-R or A1-APR electronically and submit the 1099s by January 31, 2027.

File specifications and filing system

EFILE 1099 Layouts TY2025 (W-2G and 1099 Layouts)Format: IRS Pub 1220-based fixed-width, 750-byte T/A/B/C/K/F records (Excel layout). Tax year: 2025. No TY2026 layout posted. Pub 701 (Jan. 2026): "For the 2025 taxable year, the Department will continue to use IRS FIRE formatting to Arizona reporting purposes. Forms submitted in the IRIS format cannot be accepted.".
EFILE Business Rules TY2025Format: Excel business rules. Tax year: 2025. Companion to the layouts.
1099-S Electronic Filing Requirement TY2025 (December 2025)Format: PDF instructions. 1099-S layout at https://azdor.gov/sites/default/files/document/EFILE_1099-S_Layout_TY2025.xlsx. Tax year: 2025. Registration steps through AZFSET.
Filing system: AZTaxes.gov (manual entry or .txt upload) or AZ Web File (AZFSET) (.txt upload or transmitter)

State pages checked (11)

Questions people ask about Arizona

Do I have to file 1099s directly with Arizona?

It depends on the form. With Arizona withholding: Direct filing: DIV, MISC, R, S, NEC, W-2G. Not required: all other 1099s. Without withholding: Not required: DIV, MISC, R, S, NEC, W-2G, all other 1099s. 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?

1099s with Arizona withholding are due with Form A1-R/A1-APR on January 31 (for TY2025, January 31, 2026). Form 1099-S for TY2025 was due March 31, 2026.

How do I file 1099s with Arizona?

Register the EIN with ADOR (Form JT-1 or online at AZTaxes.gov). File Forms 1099 only if they show Arizona income tax withheld (plus 1099-S for Arizona real property). Register at AZTaxes.gov for manual entry or upload, or at AZ Web File (AZFSET) for .txt upload or transmission. Build the file in the ADOR 1099 layout (Pub 1220 FIRE format, Arizona state code 04, one form type per file). Electronic filing currently supports 1099-DIV, 1099-MISC, 1099-R and 1099-S. Send unsupported forms (for example 1099-NEC) on paper or flash drive with Form A1-T. File Form A1-R or A1-APR electronically and submit the 1099s by January 31, 2027.

Does Arizona have its own 1099-K threshold?

Not addressed on the state's pages; the federal rule applies.

Does Arizona require withholding on payments to nonresident contractors?

Not addressed for independent contractors. The withholding page covers nonresident employees only (withholding required after 60 days in Arizona). It also says ADOR follows the IRS determination of employee vs. independent contractor status (WTR 16-4). The 50-state withholding tables show where Arizona sits.

Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.

What does not change by state

The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what Arizona adds. 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.