Arizona Form A1 Wp – Fill Out and Use This PDF

Arizona Form A1 Wp: Instructions and Filing Requirements

The Arizona A1-WP is an employer withholding tax form filed with the Arizona Department of Revenue (ADOR). It records each interim Arizona income tax payment that falls between quarterly reporting deadlines. Employers subject to a deposit schedule that requires more than one payment per quarter use this form to document and remit each payment to the state.

Who Must File the Arizona A1-WP Form

You must file the A1-WP if you are an Arizona employer who meets all three of the following conditions:

• You withhold Arizona state income tax from employee wages
• Your withholding deposit schedule requires payments more than once per calendar quarter
• You do not pay by electronic funds transfer (EFT) or through the Arizona internet payment system

Employers who make only one withholding payment per quarter use the A1-QRT quarterly return form instead. Review your account status with ADOR to confirm your assigned deposit frequency. You can also review Arizona tax return forms on FormsPal for related filing options.

When to File and Payment Deadlines

Each A1-WP form is due on the same date as your corresponding federal payroll tax deposit. ADOR aligns Arizona withholding deposit dates with IRS federal deposit schedules. Your required payment frequency depends on the total Arizona income tax withheld during the lookback period set by ADOR.

Missing the payment date triggers a 25% late-payment penalty on the tax owed. Interest accrues from the due date at a rate established by Arizona law. Employers who consistently meet their deposit deadlines keep their Arizona withholding accounts in good standing and avoid all penalties.

Information Required to Complete Form A1-WP

Gather the following details before filling out the Arizona A1-WP:

• Employer Identification Number (EIN) issued by the IRS
• Arizona withholding account number assigned by ADOR
• The tax period covered by this payment
• Total Arizona income tax withheld from employee wages during the period
• The exact payment amount being submitted with this form

Verify all figures against your income withholding records before submitting. Accurate amounts ensure your payment is applied correctly by ADOR and reduce the risk of underpayment penalties.

Form A1-WP vs. Form A1-QRT

Arizona uses two separate forms for employer withholding tax remittances:

• Form A1-WP: Filed for each withholding payment made on a more frequent than quarterly schedule. One A1-WP is required per payment during the quarter.
• Form A1-QRT: The quarterly reconciliation form filed at the end of each quarter. All employers must file this form regardless of how many A1-WP forms they submitted.

Filing the wrong form can result in misapplied payments and possible penalties from ADOR. See your employer's Arizona tax registration documents for your assigned deposit frequency and form requirements.

Frequently Asked Questions About Arizona Form A1-WP

Do I file the A1-WP if I use EFT?
No. Employers paying Arizona withholding taxes by electronic funds transfer or through Arizona's online tax system do not need to file a paper A1-WP. The form applies only to employers submitting check or paper payments to ADOR.

How many A1-WP forms do I need per quarter?
One A1-WP per payment. If your deposit schedule requires four withholding payments per quarter, you submit four separate A1-WP forms during that quarter.

Is an A1-WP required for small withholding amounts?
Yes. Any employer whose assigned deposit schedule requires more frequent than quarterly payments must file an A1-WP for every deposit, regardless of the amount of Arizona income tax withheld.

Does the A1-WP replace the quarterly A1-QRT at quarter end?
No. The A1-QRT is still required at the end of each quarter to reconcile total Arizona withholding for the period. The A1-WP only covers individual payments made during the quarter.