Arizona's Department of Revenue recently released the 2017 versions of Form A1-APR and the Instructions to Form A1-APR. There are no changes to Form A1-APR. The Instructions to A1-APR reminds filers that if Form A1-APR is filed electronically, use Form A1-T to transmit federal Form(s) W-2, Form(s) W-2c, Form W-2 G (with Arizona withholding), and Form(s) 1099-R (with Arizona Withholding). Additionally, the Instructions establishes two circumstances in which amended files will be subject to late penalties:
- When the taxpayer is under audit and submits amended tax returns; and
- When the amended return was filed on demand or request of the DOR.
To view Form A1-APR, please follow this link.
To read the Instructions to Form A1-APR, please follow this link.