Form A1-Apr Instructions
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4Arizona Form
2000 Annual Payment Withholding Tax Return
A1-APR
requirement if the total amount withheld in the four
Obtain additional information or assistance, and tax
preceding calendar quarters is $800 or less.
forms and instructions, by contacting one of the numbers
•
listed below:
The employer has timely filed the Form A1-QRT
and has timely made its Arizona withholding
Phoenix
(602)
payments for at least three of the four preceding
255-2060
calendar quarters.
Nationwide, toll-free
(800) 843-
•
7196
The employer has filed the Form A1-QRT for all
Form Orders
(602) 542-
preceding calendar quarters and does not have a
4260
balance due (tax, penalty, or interest) for any
Forms by Fax
(602)
542-
preceding calendar quarters.
3756
•
The employer has filed the annual reconciliation tax
Hearing impaired TDD user
return (Form A1-R) for all preceding calendar years
Phoenix
(602) 542-
and has timely filed the Form A1-R for the preceding
4021
calendar year.
Other Arizona areas, toll-free
(800) 397-
An employer may continue to make its Arizona
0256
withholding payments on an annual basis for the
Recorded Tax Information
succeeding calendar year if all of the following conditions
Phoenix
(602) 542-
are met:
1991
Other Arizona areas, toll-free
(800) 845-
•
The average amount of Arizona income taxes
8192
withheld by the employer in the four preceding
calendar quarters does not exceed $200.
Visit our Web site at:
•
The employer has timely filed the annual payment
General Instructions
tax return (Form A1-APR) and has timely made its
annual Arizona withholding payment for the
Who May Use Form A1-APR
preceding calendar year.
Effective January 1, 1998, certain employers may make
If an employer does not meet all of the qualifying
their withholding payments on an annual basis and file an
conditions to continue making its Arizona withholding
annual withholding tax return on Form A1-APR. These
payments on an annual basis for the succeeding calendar
employers will not file the Forms A1-QRT and A-
year:
1R or use the Form A1-WP for their withholding
•
payments.
The
employer
must
determine
its
Arizona
withholding
payment
schedule
for
succeeding
An employer may make its Arizona withholding
calendar
quarters
according
to
the
Arizona
payments on an annual basis if all of the following
Withholding Liability/Payment Schedule section of
conditions are met:
the Form A1-QRT instructions; and
•
The
employer
has
established
a
history
of
•
The employer shall file the quarterly tax return
withholding activity by filing the quarterly tax return
(Form A1-QRT) for succeeding calendar quarters.
(Form A1-QRT) for at least the four preceding
calendar quarters.
Filing Original Returns
•
The employer's withholding liability was an amount
Returns are due on or before February 28 of the year
greater than zero for at least one of the four
following the close of the calendar year. If the employer
preceding calendar quarters.
has an Arizona extension, file the return by the extended
•
due date. Attach a copy of the Arizona extension to the
The average amount of Arizona income taxes
front of the return. Send the return to the Arizona
withheld by the employer in the four preceding
Department of Revenue, PO Box 29009, Phoenix AZ
calendar quarters does not exceed $200. The
85038-9009.
employer
will
meet
this
average
withholding
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