The Arizona A1-WP form is used by employers to submit payments for Arizona income tax withholding. This form is particularly important for those required to make multiple withholding payments within a calendar quarter. Timely submission is crucial, as failure to comply can lead to significant penalties.
The Arizona A1-WP form plays a crucial role in the state's tax system, specifically for employers who need to manage their withholding tax payments efficiently. Designed for those who are required to make more than one Arizona withholding payment per calendar quarter, this form serves as a means to transmit payments directly to the Arizona Department of Revenue. Employers must be aware that certain tax obligations align with federal withholding deposit timelines, and failing to meet these requirements can lead to significant penalties, including a hefty 25% surcharge on unpaid amounts. The form requires essential information such as the Employer Identification Number (EIN), the quarter and year of the payment, and the total amount being submitted. It's important to note that those making payments electronically or via the Internet are not permitted to use this form; instead, they should opt for online payment methods available through the state’s tax portal. Additionally, the form includes specific instructions for completing taxpayer information, ensuring that all necessary details are accurately captured. Understanding the intricacies of the A1-WP form is vital for compliance and to avoid unnecessary penalties, making it a key tool for Arizona employers.
Arizona Form A1-WP
Payment of Arizona Income Tax Withheld
Arizona Department of Revenue
PO Box 29085
Phoenix AZ 85038-9085
Employer Identification Number (EIN)
Qtr
Year
Amount of Payment
Q Y Y Y Y
Dollars
Cents
Taxpayer Information
Name
Number and street or PO Box
City or town, state and ZIP Code
Business telephone number (with area code)
IMPORTANT: Arizona law requires certain taxpayers to make withholding tax payments at the same time as federal withholding deposits are due. Failure to make payment may result in a 25% penalty in addition to other penalties and interest required by law.
Return Top Portion with Payment
Enter Quarter (1, 2, 3, or 4)
Four digits of year for which payment is made.
REVENUE USE ONLY. DO NOT MARK IN THIS AREA.
88
81 PM
66 RCVD
Make check payable to:Arizona Department of Revenue and include EIN on payment.
Mail top portion with payment to: Arizona Department of Revenue, PO Box 29085, Phoenix, AZ 85038-9085.
Instructions
Employers required to make more than one Arizona withholding payment per calendar quarter, but not required to pay by Electronic Funds Transfer (EFT), use Form A1-WP to transmit Arizona withholding payments to the department. Employers making withholding payments by electronic funds transfer or on the Internet should not use this form. Employers required to make quarterly withholding payments should not use this form.
Internet payments: Employers that register may make their withholding payments on the Internet with e-check or credit card. There is a fee to pay by credit card. Visit www.AZTaxes.gov for further information.
Electronic Funds Transfer (EFT)
EmployerswhoanticipatetheirArizonawithholdingtaxliabilityforcalendar year 2022 to be $500 or more must make Arizona withholding payments via EFT. If the employer makes its withholding payments by EFT, the employer should not submit Form A1-WP to the department.
Participants in the Electronic FundsTransfer program must enroll online at www.AZTaxes.gov at least 30 days prior to the first applicable transaction.
NOTE: Employers required to make withholding payments via EFT that fail to do so will be subject to a penalty of 5% of the amount of the payment not made by EFT. See A.R.S. § 42-1125(O).
Employers who anticipate their Arizona withholding tax liability for calendar year 2022 to be less than $500 may elect voluntary participation in the EFT program. Or they may elect to pay by check, money order, or credit card.
Refer to A.R.S. § 42-1129 and the related Arizona Administrative Code rules (A.A.C. R15-10-301 through R15-10-307) for detailed information regarding electronic funds transfer.
Type or print the name, address, and phone number in the boxes in the Taxpayer Information section. If the taxpayer has a foreign address, enter the information in the following order: city, province or state, and country. Follow the country’s practice for entering the postal code. Do
not abbreviate the country’s name.
Enter the EIN. An EIN can be obtained from the Internal Revenue Service.
Quarter and Year
The charts below identify which months or payments are included in each quarter:
Enter this number
For these months:
for the quarter:
January, February, March
1
April, May, June
2
July, August, September
3
October, November, December
4
For this payment:
Extension payment for Form A1-APR
Enter the quarter from one of the charts above. Enter the four-digit year.
Enter the amount of payment enclosed.
NOTE: Do not submit Form A1-WP if the payment is zero or no payment is enclosed. Do not submit Form A1-WP to list prior payments made during the quarter. Do not submit Form A1-WP for a negative amount (to apply a credit as a payment or to claim a credit as an overpayment).
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