The Arizona A4 form, also known as the Employee’s Arizona Withholding Election, is a crucial document for employees working in Arizona. This form allows individuals to specify the percentage of their wages that should be withheld for state income tax purposes. Completing the A4 form accurately ensures compliance with Arizona tax laws and helps employees manage their tax liabilities effectively.
The Arizona A4 form, officially known as the Employee’s Arizona Withholding Election, plays a crucial role in determining how much state income tax is withheld from your paycheck. This form allows employees to select a withholding percentage from their gross taxable wages, which can range from 0.8% to 5.1%, or to opt for zero withholding if they expect no tax liability for the year. Completing the A4 form is essential for new employees within their first five days of work, ensuring that the correct amount is withheld right from the start. Current employees can also use this form to adjust their withholding amounts as their financial situations change. It’s important to understand that gross taxable wages refer to the amount reported in box 1 of your federal Form W-2, minus any pretax deductions. Additionally, nonresident employees working temporarily in Arizona can use the A4 form to elect withholding, even though some may be exempt from it. Filing this form accurately and timely helps avoid unexpected tax liabilities when it’s time to file your Arizona income tax return.
Arizona Form
A-4
Employee’s Arizona Withholding Election
2022
Type or print your Full Name
Your Social Security Number
Home Address – number and street or rural route
City or Town
State
ZIP Code
Choose either box 1 or box 2:
1 Withhold from gross taxable wages at the percentage checked (check only one percentage):
0.8%
1.3%
1.8%
2.7%
3.6%
4.2%
5.1%
Check this box and enter an extra amount to be withheld from each paycheck
$
................
2 I elect an Arizona withholding percentage of zero, and I certify that I expect to have no Arizona tax liability for the current taxable year.
I certify that I have made the election marked above.
SIGNATURE
DATE
Employee’s Instructions
Arizona law requires your employer to withhold Arizona income tax from your wages for work done in Arizona. The amount withheld is applied to your Arizona income tax due when you file your tax return. The amount withheld is a percentage of your gross taxable wages from every paycheck. You may also have your employer withhold an extra amount from each paycheck. Complete this form to select a percentage and any extra amount to be withheld from each paycheck.
What are my “Gross Taxable Wages”?
For withholding purposes, your “gross taxable wages” are the wages that will generally be in box 1 of your federal Form W-2. It is your gross wages less any pretax deductions, such as your share of health insurance premiums.
New Employees
Complete this form within the first five days of your employment to select an Arizona withholding percentage. You may also have your employer withhold an extra amount from each paycheck. If you do not give this form to your employer the department requires your employer to withhold 2.7% of your gross taxable wages.
Current Employees
If you want to change your current amount withheld, you must file this form to change the Arizona withholding percentage or to change the extra amount withheld.
What Should I do With Form A-4?
Give your completed Form A-4 to your employer.
Electing a Withholding Percentage of Zero
You may elect an Arizona withholding percentage of zero if you expect to have no Arizona income tax liability for the current year. Arizona tax liability is gross tax liability less any tax credits, such as the family tax credit, school tax credits, or credits for taxes paid to other states. If you make this election, your employer will not withhold Arizona income tax from your wages for payroll periods beginning after the date you file the form. To keep this election for the next calendar year, you must give your employer an updated Form A-4. If you do not, your employer may withhold Arizona income tax from your wages and salary until you submit an updated Form A-4.
Zero withholding does not relieve you from paying Arizona income taxes that might be due at the time you file your Arizona income tax return. If you have an Arizona tax liability when you file your return or if at any time during the current year conditions change so that you expect to have a tax liability, you should promptly file a new Form A-4 and choose a withholding percentage that applies to you.
Voluntary Withholding Election by Certain Nonresident Employees
Compensation earned by nonresidents while physically working in Arizona for temporary periods is subject to Arizona income tax. However, under Arizona law, compensation paid to certain nonresident employees is not subject to Arizona income tax withholding. These nonresident employees need to review their situations and determine if they should elect to have Arizona income taxes withheld from their Arizona source compensation. Nonresident employees may request that their employer withhold Arizona income taxes by completing this form to elect Arizona income tax withholding.
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