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Arizona Updates Employee Withholding Form

BY: Lia Coniglio, Esq. | 11/18/22

The Arizona Department of Revenue (DOR) has updated Form A-4, Employee’s Arizona Withholding Election, to reflect lower personal income tax rates [DOR, Press Release, 11-1-22]. The federal Form W-4, Employee’s Withholding Certificate, is not an acceptable substitute for state withholding purposes. The 2023 version of the state form and instructions are available for download on the DOR website. The DOR press release contains FAQs with information about the new form.

Employers are required to make the 2023 version of Form A-4 available to employees by January 31, 2023. According to language printed on the top of the new form and in a special note box in the new instructions, the DOR is requiring all employees to complete and submit a new Form A-4 for 2023. If an employee fails to fill out the new Form A-4, the default withholding rate will be 2% (previously, the rate was 2.7%).

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Lia Coniglio, Esq., is Managing Editor of PayState Update and Senior Manager of State Payroll Information Resources for the APA.