Arizona Extends Filing Due Date for Annual Reconciliation Return, Forms W-2
The Arizona Department of Revenue (DOR) has extended the filing due date for annual reconciliation returns (Form A1-R) and Forms W-2 to March 1, 2021 (previously February 1, 2021). This extension is due to technical issues the DOR had with its online filing system [DOR, Department of Revenue Provides Filing Extension and Support for Withholding Filers].
The DOR is also providing a 60-day waiver of the electronic filing mandate. Employers can file annual or quarterly withholding returns on paper.
The DOR also allows a 10-day grace period for Form A1-QRT, Arizona Quarterly Tax Return, provided the employer made timely withholding payments over the previous year. If an employer is not eligible for the grace period, the DOR will waive late filing penalties upon request, provided Form A1-QRT is filed electronically or on paper by March 1, 2021. Employers should submit Form 290, Request for Penalty Abatement.
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Lia Coniglio, Esq., is Managing Editor of PayState Update and Manager of State Payroll Information Resources for the APA.