The ADOR announced that beginning with the 2017 withholding returns filed in 2018, the new due date for filing Arizona Form A1-R or Arizona Form A1-APR is January 31. In prior years the due date was February 28.
The new due date applies to the filing of Arizona Withholding Reconciliation Returns (Form A1-R) and Arizona Annual Payment Withholding Tax Returns (Form A1-APR). Employers file Forms A1-R and A1-APR to reconcile quarterly filings and state tax withholding payments with Form W-2. In addition, the Copy 1 – For State Use copy of Form W-2’s are sent with the forms.
A reminder, Form W-2 is also required to be furnished to employees by January 31.
The January 31 due date conforms to the federal due date for Form W-2 reporting. Tax authorities moved up the due dates of Form W-2 and Form 1099 MISC to January 31 to assist in the fight against tax return fraud and tax return identity theft.
Melinda Nelson, CPA