Form A1-Qrt - Arizona Quarterly Withholding Tax Return (Page 3 of 6) in pdf

Arizona Form A1-QRT

Do not include annuity recipients, independent contractors or

Annual Deposit Schedule

pension recipients.

NOTE: An employer that uses the annual deposit schedule

does not file Form A1-QRT. This employer files Form A1-

Part 2 - Tax Liability Schedule

APR instead.

Complete either line A1, Quarterly Tax Liability, or lines B1

Some employer’s may qualify to make one annual Arizona

through B4, Monthly Tax Liability. DO NOT complete both.

withholding payment.

The employer must have been in

NOTE: All liabilities reported and payments made should be

business for at least a year and it must have established a

net of any withholding designated for tax credits.

specified filing and payment history. The employer must also

have an average quarterly Arizona tax withholding of $200 or

Arizona Withholding Deposit Schedules

less for the last 4 quarters. For complete details, see WTP 16-

2, What Withholding Tax Forms and Returns to File and When

Part 2 of Form A1-QRT is completed based on the deposit

to File Them.

schedule that applies for the employer.

Payment due date for the annual deposit schedule:

For Arizona withholding tax purposes, several deposit

schedules may apply. The schedule that an employer must use

Period in Which Wages

Arizona Payment Due By

will depend on the amount of Arizona tax withheld. These

Paid

schedules are based on the average amount withheld during

January – December

February 28 of the following

the prior 4 quarter period. The employer must compute this

year

average at the start of each new quarter. The deposit schedule

If the due date falls on a Saturday, Sunday, or a legal

that may apply for one quarter may not be the same schedule

holiday, the payment will be timely if made on the next

that applies to the next.

banking day.

Explanation of Deposit Schedules

Same Time as Federal Deposit Schedule

The Arizona deposit schedules are as follows:

When the prior 4 quarter average is more than $1,500, the

employer must remit its Arizona tax at the same time it must

Previous 4 Quarter

Arizona Deposit Schedule

remit its federal tax.

Arizona Withholding

Average

For federal purposes, there are two deposit schedules (monthly

$1,500 or less

Quarterly

and semi-weekly). Before the start of each calendar year, the

(May deposit on an annual basis

employer must decide which of the two deposit schedules it

if 4 quarter average is $200 or

must use. The terms “monthly deposit schedule” and “semi-

less and other criteria met)

weekly deposit schedule” do not refer to how often a business

More than $1,500

Same time as Federal

pays wages.

These terms do not refer to how often the

(Monthly, Semi-weekly, Next

employer must make deposits. These terms refer to which set

Business Day)

of deposit rules the employer must use. The deposit rules are

based on the dates when wages are paid (cash basis); not on

NOTE: For help in figuring out your quarterly averages and

when tax liabilities are accrued for accounting purposes.

which deposit schedule to use, see WTP 16-2, What

Federal Monthly Deposit Schedule

Withholding Tax Forms and Returns to File and When to File

Them.

For federal purposes, this schedule applies when the total

federal tax reported for the federal lookback period was

Quarterly Deposit Schedule

$50,000 or less.

Under this schedule, an employer must

An employer must use the quarterly deposit schedule if:

deposit its taxes for wages paid during the month by the 15

The average amount of Arizona tax withheld during

day of the following month. An Arizona employer whose

the prior 4 quarters was not more than $1,500; and

prior 4 quarter average is more than $1,500, who uses this

The employer does not qualify to use the annual

schedule for federal purposes must also deposit the Arizona

deposit schedule.

tax withheld by the 15

day of the following month.

Payment due dates for the quarterly deposit schedule are as

Monthly Deposit Schedule

follows:

Period in Which Wages

Arizona Payment Due By

Quarter in Which

Arizona Payment Due By

Paid

Wages Paid

Any month during the

day of the month following

1st

April 30

year

the month in which wages were

2nd

July 31

paid

3rd

October 31

If the due date falls on Saturday, Sunday, or a legal holiday,

4th

January 31

the payment is considered timely if made on the next banking

If the due date falls on a Saturday, Sunday, or a legal

day.

holiday, the payment will be considered timely if made on the

Federal Semi-weekly Deposit Schedule

next banking day.

For federal purposes, this schedule applies when the total

federal tax reported for the federal lookback period was more

than $50,000. An Arizona employer whose prior 4 quarter

Form A1-Qrt - Arizona Quarterly Withholding Tax Return Page 3

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