1099 deadline
February 2, 2026
Arizona Filing Guide
Arizona ACA State Filing Requirements
Required forms, 2026 filing-season deadlines, electronic filing rules, reconciliation requirements, penalties, mailing information and frequently asked questions for Arizona.
AZ
Arizona
ACA State Filing
Verified August 21, 20261. REQUIRED FORMS
What forms does Arizona require?
No separate filing in this category: The current state/territory data does not identify a separate filing requirement for this category. Special-industry, withholding, payroll or federal requirements can still apply.
No separate ACA/MEC information-return filing requirement is included in the current EfileNoot state ACA filing set for this state.
2. FILING DEADLINES
Arizona e-filing deadlines
No separate state ACA filing deadline in the EfileNoot state filing set.
W-2 deadline
February 2, 2026
Reconciliation / transmittal
Form A1-R or A1-APR
ACA / health coverage
No separate ACA/MEC information-return filing requirement is included in the current EfileNoot state ACA filing set for this state.
3. ELECTRONIC FILING
Arizona electronic filing rules
TY2025 W-2 filing due in 2026 is electronic. Supported 1099 forms reporting Arizona withholding are submitted electronically; Form 1099-S has its own filing rule.
Additional filing requirements
Form A1-R or A1-APR
4. PENALTIES & DELIVERY
Late filing, payment and mailing information
Late filing / payment
Current reference guidance describes monthly percentage penalties for late filing/payment and underpayment; Arizona also imposes a 5% penalty for certain required EFT payments not made electronically.
Mailing / agency address
Arizona Department of Revenue, P.O. Box 29009, Phoenix, AZ 85038-9009 (paper information-return reference; confirm current form-specific address before mailing).
5. SOURCE & AGENCY
Official filing resources
6. FREQUENTLY ASKED QUESTIONS
Arizona filing FAQs
1. What information returns does Arizona require?
1099-MISC, 1099-NEC, 1099-K, 1099-B, 1099-G. State filing applies to the listed forms based on the state rules, withholding status, payment source, recipient residency, and/or filing threshold.
2. What is the Arizona 1099 filing deadline for the 2026 filing season?
February 2, 2026
3. Is W-2 filing required in Arizona?
Yes. State W-2 filing is part of the current state wage/information-return workflow.
4. What is the W-2 filing deadline for Arizona?
February 2, 2026
5. Does Arizona require an additional reconciliation or transmittal form?
Form A1-R or A1-APR
6. What are the electronic filing rules for Arizona?
TY2025 W-2 filing due in 2026 is electronic. Supported 1099 forms reporting Arizona withholding are submitted electronically; Form 1099-S has its own filing rule.
7. What happens if a filer submits late in Arizona?
Current reference guidance describes monthly percentage penalties for late filing/payment and underpayment; Arizona also imposes a 5% penalty for certain required EFT payments not made electronically.
8. Where are paper returns mailed for Arizona?
Arizona Department of Revenue, P.O. Box 29009, Phoenix, AZ 85038-9009 (paper information-return reference; confirm current form-specific address before mailing).
9. Does Arizona require separate ACA / health coverage reporting?
No separate ACA/MEC information-return filing requirement is included in the current EfileNoot state ACA filing set for this state.
10. What payroll filings should an employer track for Arizona?
EfileNoot state payroll filing support is enabled for this state. Payroll returns, deposits, unemployment/reemployment filings and wage reports follow the state agency filing calendar and may be monthly, quarterly or annual.
Verification date: August 21, 2026. Filing requirements can change after publication. EfileNoot should re-verify agency rules before live transmission and should not mark a filing accepted until an agency acknowledgement is received.
Ready to file for Arizona?
Open EfileNoot to prepare payer, recipient, wage, state and filing records.