Arizona rule · Verified on November 1, 2026
State withholding (ADOR): registration, quarterly A1-QRT and annual A1-R
Register your EIN with the Department of Revenue on Form JT-1 (online at AZTaxes.gov) before filing any return. File the quarterly withholding return A1-QRT every quarter (even with zero withholding) and the annual reconciliation A1-R with W-2 copies by January 31. Filing is electronic.
Who it applies to
Any business with at least one employee, part-time or family included.
Why
Employer withholding filing obligations, ADOR.
If missed
Late-filing penalties and interest; late payments are corrected on amended A1-QRTs, not on the A1-R.
When it is due
Due: January 31, 2027
A1-QRT is due April 30, July 31, October 31 and January 31 (10 extra days if every payment in the prior quarter was on time). The annual A1-R is due January 31.
Example computed for a typical business. Your date depends on your answers.
Official source
- ADOR — Employer Withholding Filing Obligations
- ADOR — Form A1-QRT instructions
- ADOR — Form A1-R 2025 instructions
- ADOR — Pub 701 (A1-R / A1-APR and federal attachments)
Verified on November 1, 2026
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- ✓Annual report (ACC)
- ✓Publication of Articles (new LLC)
- ✓TPT license renewal
- ✓Trade name (DBA) renewal
- ✓FinCEN BOI report: you are exempt
- ✓E-Verify on every hire
- ✓New-hire report (20 days)
- ✓Workers' compensation insurance
- ✓Minimum wage and paid sick time
- ✓Unemployment insurance (DES): registration and quarterly report
- ✓Required ICA posters (minimum wage and paid sick time)
- ✓City business license or registration
