Form A1-Apr Instructions (Page 2 of 4) in pdf

Arizona Form A1-APR

The Form A1-APR is also the transmittal form for

APR section and the amended return explanation section

federal Forms W-2, W-2c, W-2G, and 1099-R (if the

on page 2 of the form.

Forms W-2G and 1099-R include Arizona withholding).

Submitting Forms W-2, W-2c, W-2G, and 1099-R

These forms are required to be filed with the Form A1-

The department will accept federal Forms W-2, W-2c,

APR as an integral part of the reconciliation required by

W-2G, and 1099-R (if the Forms W-2G and 1099-R

Arizona law.

include Arizona withholding) submitted by either method

The department normally determines the timeliness of a

listed below:

return by the postmark or other official mark of the U.S.

• A paper copy of each federal Form W-2, W-2c, W-

Postal Service stamped on the envelope in which the

2G, and 1099-R can be submitted with the Form A1-

return is mailed. Refer to Arizona General Tax Ruling

APR.

GTR 93-1 for further information. The department will

• A tape cartridge or diskette with the required

also accept proof of mailing from a private delivery

information can be sent to:

service included in the Internal Revenue Service (IRS) list

of designated private delivery services. Contact the

Arizona Department of Revenue

private delivery service for information regarding how to

Information Technology Division

obtain the written proof of mailing.

Tape Librarian

1600 W Monroe

Extension of Time to File a Return

Phoenix AZ 85007

An employer may apply for an extension of time to file

Refer to Publication 701, Magnetic Media Reporting, for

Form A1-APR upon a showing of good cause. The

information regarding magnetic media specifications for

employer must file the extension request (Form A1-

reporting federal Forms W-2 and 1099-R.

APR EXT) as soon as the employer knows that an

extension of time to file is necessary. The extension

Penalties and Interest

request must be mailed on or before the due date of the

A. Late Filing Penalty. A return filed after the original

Form A1-APR. An extension cannot be granted if the

due date is subject to the late filing penalty unless the

extension request is filed after the due date of the Form

employer/taxpayer has an approved Arizona extension.

A1-APR. An extension of time to file the Form A1-APR

The taxpayer must attach a copy of the approved

is not an extension of time to pay the tax.

Arizona extension to the return. A return filed after its

The Form A1-APR requires the employer to file the

extended due date is also subject to the late filing penalty.

federal Forms W-2, W-2c, W-2G, and 1099-R (if the

The late filing penalty is 5 percent of the tax found to be

Forms W-2G and 1099-R include Arizona withholding) to

remaining due. The penalty period is each month or

the Department of Revenue as an integral part of the

fraction of a month between the due date of the return

reconciliation required by ARS § 43-412. Therefore, an

and the date the taxpayer filed the return. The maximum

extension of time to file the Form A1-APR is also an

penalty is 25 percent of the tax found to be remaining

extension of time to file the federal Forms W-2, W-2c,

due.

W-2G, and/or 1099-R associated with that return.

B. Late Payment Penalty. The department imposes

Payment of Tax

the late payment penalty on tax not paid by the date

The entire amount of tax is due by the original due date

prescribed for its payment. The late payment penalty is

of the Form A1-APR. If the employer has been granted

10 percent of the tax not paid within the time prescribed

an extension of time to file the Form A1-APR, the

for its payment.

entire amount of tax is due on or before the original due

NOTE: If both of the penalties described in A and B

date of the return.

apply, the maximum combined penalty is 25 percent.

Filing Amended Returns

C. Additional Failure to Pay Penalty. An employer is

required

withhold

Arizona

income

tax

from

If this is an amended Form A1-APR, check the amended

compensation paid to an employee for services

return check box on page 1 of the form. Complete the

performed in Arizona, unless the compensation is

Arizona withholding tax liability section and the tax and

exempted from Arizona withholding by Arizona law. The

payments section on page 1 of the form according to the

amount of tax required to be withheld is specified in Title

instructions for those sections. Complete the federal

43, Chapter 4 of the Arizona Revised Statutes. The

form transmittal information for an amended Form A1-

department may impose a penalty if the amount of tax

Form A1-Apr Instructions Page 2

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