USA State Taxes
ARIZONA (AZ)
STATE INCOME TAX (SIT)
| Description | Amount | Effective Date | Website | Deposit Method / Frequency / Threshold | Forms |
|---|---|---|---|---|---|
| Wage Withholding | % of AZ Gross Taxable Wages |
Department of Revenue - Withholding Tax
|
Quarterly EFT- Average quarterly SIT tax in preceding 4 calendar quarters = $0 - $1,500. Tied-To-Fed EFT - Average quarterly SIT tax for preceding calendar year is more than $1,500. Due end of month following quarter. AZ File online |
Quarterly Return - A1-QRT Annual reconciliation to be submitted with W2 - A-1R Withholding Allowance Certificate (Percent Election): A-4 |
|
| Supplemental Wage / Bonus Rate | None |
| Notes: | An employer who has a zero withholding tax liability for a quarter must file an A1 QRT if this is a final return. Additionally, an employer may not have to withhold Arizona tax from wages paid to a nonresident performing services in Arizona if the individual would be allowed an income tax credit for taxes paid to his or her state of residence under A.R.S. § 43-1096. This exemption applies to nonresident employees who are residents of, or domiciled in, California, Indiana, Oregon, or Virginia. |
STATE UNEMPLOYMENT INSURANCE (SUI)
| Description | Amount | Effective Date | Website | Deposit Method / Frequency / Threshold | Forms |
|---|---|---|---|---|---|
| Maximum Taxable Earnings | $8,000 | Unchanged from 2023 |
Arizona Department of Economic Security
Register JT-1 (see SIT) |
Quarterly - Online (up to 999 employees), EFT only ACH or Check (payment voucher) |
UC-018 |
| Employee Deduction | None | ||||
| Employer Tax Rate | 0.05 - 14.03% | 2024 | |||
| New Employment Rate - Standard | 2.0% | Unchanged from 2023 | |||
| Voluntary Contribution Permitted | Yes |
NEW HIRE REPORTING
| Website | Frequency / Method | Forms |
|---|---|---|
| New Hires |
Same as federal requirements. |
WEBSITES
Disclaimer: This information is for reference only. To ensure accurate set up, we highly recommend that the information is verified with the applicable federal and state/provincial agencies. TimeTrex makes no claims, guarantees, or promises about the accuracy, current status, or completeness of the information provided. In no event shall TimeTrex be liable for any errors or omissions with respect to any resource information.
Last updated Jan 2024