Arizona Form A-4 -Employee'S Arizona Withholding Percentage Election Page 2
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1
2ARIZONA FORM A-4
EMPLOYEE’S INSTRUCTIONS
Arizona Revised Statutes (ARS) §43-401 requires your employer to withhold
such as the family tax credit, school tax credits, welfare tax credits, or credits
Arizona income tax from your compensation paid for services performed
for taxes paid to other states. If you make this election, your employer will not
in Arizona for application toward your Arizona income tax liability. Arizona
withhold Arizona income tax from your wages for payroll periods beginning
withholding is a percentage of the amount of federal income tax withheld.
after the date of your election. You should be aware that zero withholding
Complete this form to elect an Arizona withholding percentage.
does not relieve you from paying Arizona income taxes that might be due at
the time you fi le your Arizona income tax return. Keep in mind that in order
New Employees
to elect zero withholding, you must meet BOTH conditions listed above.
Complete this form within the fi rst fi ve days of employment to elect an Arizona
Therefore, if you have an Arizona tax liability when you fi le your return or if at
withholding percentage. If you do not complete this form, your employer
any time during the current year conditions change so that you expect to have
must withhold the minimum withholding percentage based on your annual
a tax liability, you should immediately complete a new Form A-4 and choose a
compensation. If your annual compensation is less than $15,000, the
withholding percentage that is applicable to your situation.
minimum withholding percentage is 10 percent. If your annual compensation
Voluntary Withholding Election by Certain Nonresident
is $15,000 or more, the minimum withholding percentage is 19 percent.
Employees
Current Employees
Compensation earned by nonresidents while physically performing work
Complete this form to elect a different Arizona withholding percentage. If you
or services in Arizona for temporary periods is subject to Arizona income
want to increase or decrease the amount of Arizona withholding, you must
tax. However, under the provisions of ARS §43-403(A)(5), compensation
complete this form to change the Arizona withholding percentage.
paid to certain nonresident employees is not subject to Arizona income tax
Electing a Withholding Percentage of Zero
withholding. These nonresident employees need to review their situations and
You may elect an Arizona withholding percentage of zero if you meet BOTH
determine whether they should elect to have Arizona income taxes withheld
of the qualifying conditions for the election. You qualify for the election if:
from their wages or compensation. Nonresident employees may request that
(1) you had no Arizona income tax liability for the prior taxable year, AND
their employer withhold Arizona income taxes from their compensation by
(2) you expect to have no Arizona income tax liability for the current taxable
completing this form to elect an Arizona withholding percentage.
year. Note that Arizona tax liability is gross tax liability less any tax credits,
ADOR 91-0041 (07)
ARIZONA FORM A-4
EMPLOYEE’S INSTRUCTIONS
Arizona Revised Statutes (ARS) §43-401 requires your employer to withhold
such as the family tax credit, school tax credits, welfare tax credits, or credits
Arizona income tax from your compensation paid for services performed
for taxes paid to other states. If you make this election, your employer will not
in Arizona for application toward your Arizona income tax liability. Arizona
withhold Arizona income tax from your wages for payroll periods beginning
withholding is a percentage of the amount of federal income tax withheld.
after the date of your election. You should be aware that zero withholding
Complete this form to elect an Arizona withholding percentage.
does not relieve you from paying Arizona income taxes that might be due at
the time you fi le your Arizona income tax return. Keep in mind that in order
New Employees
to elect zero withholding, you must meet BOTH conditions listed above.
Complete this form within the fi rst fi ve days of employment to elect an Arizona
Therefore, if you have an Arizona tax liability when you fi le your return or if at
withholding percentage. If you do not complete this form, your employer
any time during the current year conditions change so that you expect to have
must withhold the minimum withholding percentage based on your annual
a tax liability, you should immediately complete a new Form A-4 and choose a
compensation. If your annual compensation is less than $15,000, the
withholding percentage that is applicable to your situation.
minimum withholding percentage is 10 percent. If your annual compensation
Voluntary Withholding Election by Certain Nonresident
is $15,000 or more, the minimum withholding percentage is 19 percent.
Employees
Current Employees
Compensation earned by nonresidents while physically performing work
Complete this form to elect a different Arizona withholding percentage. If you
or services in Arizona for temporary periods is subject to Arizona income
want to increase or decrease the amount of Arizona withholding, you must
tax. However, under the provisions of ARS §43-403(A)(5), compensation
complete this form to change the Arizona withholding percentage.
paid to certain nonresident employees is not subject to Arizona income tax
Electing a Withholding Percentage of Zero
withholding. These nonresident employees need to review their situations and
You may elect an Arizona withholding percentage of zero if you meet BOTH
determine whether they should elect to have Arizona income taxes withheld
of the qualifying conditions for the election. You qualify for the election if:
from their wages or compensation. Nonresident employees may request that
(1) you had no Arizona income tax liability for the prior taxable year, AND
their employer withhold Arizona income taxes from their compensation by
(2) you expect to have no Arizona income tax liability for the current taxable
completing this form to elect an Arizona withholding percentage.
year. Note that Arizona tax liability is gross tax liability less any tax credits,
ADOR 91-0041 (07)
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