Form A1-Qrt - Arizona Quarterly Withholding Tax Return (Page 2 of 6) in pdf

Arizona Form A1-QRT

D. Payroll Service Company Penalty.

A Payroll Service

Quarter and Year

Company

(PSC)

must

make

withholding

payments

Enter the quarter and the year for which Form A1-QRT is being

electronically.

A PSC must also file Form A1-QRT

filed. For this purpose, the term “quarter” refers to a calendar

electronically. A PSC is subject to a $25 penalty for each

quarter based on a calendar year. Each quarter is comprised of

failure to make withholding payments electronically. A PSC is

three months and each quarter contains the months shown in the

also subject to a $25 penalty for each failure to file withholding

following chart.

returns electronically. Multiple $25 penalties could apply to the

Quarter

Months in Quarter

same client on one return. For example, if Client A is required

1st

January through March

to make 4 payments in the 3rd quarter, and none of the

2nd

April through June

payments are made electronically, the PSC would be subject to

3rd

July through October

four $25 penalties, totaling $100. If the PSC files a paper Form

A1-QRT for Client A, the PSC will be charged another penalty

4th

October through December

of $25. The PSC would owe a grand total of $125 in penalties

Amended Return

related to Client A for the 3rd quarter.

If this is an amended Form A1-QRT, check the amended return

E. Interest. We charge interest on any tax not paid by the due

box on page 1 of the form. Also, complete Part 5 on page 2 of

date. The Arizona interest rate is the same as the federal rate

the form to explain why you are amending the return. If you are

imposed on individual taxpayers.

filing an amended return for a quarter in a prior calendar year,

Specific Instructions

you must also file an amended Form A1-R for that year.

Include the state copies of the federal Forms W-2c, or corrected

You may file a paper Form A1-QRT, or you may file Form A1-

copies of Forms W-2G and 1099-R with the amended Form A1-

QRT electronically. To file Form A1-QRT online, the business

must be registered to use When filing and

NOTE: An amended Form A1-QRT can only be electronically

paying online, the employer does not have to file a paper form

filed through by a PSC or by an employer

with the department. If you are using a PSC, that company

filing through a registered transmitter. All other employers

must file your A1-QRT electronically. Visit

required to file an amended Form A1-QRT must file a paper

and select the link under Payroll Service Companies, “Bulk File

return.

& Pay WTH Returns”.

Final Return

EIN and Paid Preparer TIN

If this is a final return, check the final return box on page 1 of

All withholding returns filed with the department require the

the form. Enter the date that the final wages were paid.

employer’s EIN. Paid preparers must provide a taxpayer

Complete Part 6 on page 2 of the form to indicate the reason for

identification number (TIN).

Taxpayers and their paid

the cancellation.

preparers that fail to include their EIN or TIN may be subject to

a penalty.

When you cancel your withholding account, you must file a

final return on Form A1-QRT to report your Arizona tax

The TIN for a paid preparer may be one of the following:

•

liability for the quarter in which the account was closed.

The preparer’s PTIN,

•

The preparer’s SSN, or

NOTE: You must also file Form A1-R, Arizona Withholding

•

Reconciliation Return, for that calendar year.

The EIN for the business.

For details about an employer’s duties when a business stops

Part 1 - Taxpayer Information

paying wages or if the business is sold, transferred or closed, see

Name, Address, Phone Number and Address

the department’s procedure WTP 92-1, Procedure for Filing

Final Withholding Reports/Returns.

Change Box

Total Arizona Payroll and Employees for the

Type or print the employer's name, address, and phone number.

Quarter

If the employer has a foreign address, enter the information in

the following order: city, province or state, and country. Follow

Enter the total gross Arizona payroll for this calendar quarter.

the country’s practice for entering the postal code. Do not

This is the amount of wages paid to employees who are subject

abbreviate the country’s name.

to Arizona withholding.

Address Change

Enter the number of employees on your payroll for the quarter

who received wages, tips, or other compensation this quarter.

If you have had an address change since you last filed Form

Include only employees who are subject to Arizona

A1-QRT, enter your current address in Part 1. Also, check the

withholding.

“Address Change” box.

This includes:

Employer Identification Number (EIN)

An employee who had Arizona withholding deducted from

Enter the employer’s EIN. If the employer does not have an

his or her wages in this calendar quarter; and

EIN, it must get one from the IRS.

An employee whose wages were for services performed in

Arizona, but the employee filed an election to not have any

Arizona withholding deducted from his or her wages.

Form A1-Qrt - Arizona Quarterly Withholding Tax Return Page 2

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