Arizona recently released an updated Form A1-QRT, Quarterly Withholding Tax Return. This form is used by businesses to report their quarterly withholding amounts and payment deposits.
There are a few changes to the latest version of this form, which are as follows:
- The annual deposit schedule date has been moved up from February 28 to January 31, for wage periods spanning from January to December of the prior year.
- Employers that deposit on an annual basis must do so using Form A1-APR, not A1-QRT.
- Part 4, Sections A, B, and C: Group D semi-weekly depositors must remit higher amounts on the 15th and 30th of the month:
- If the wages were paid on the 15th (Monday), then the tax withheld and the amount due on Friday is $711.82.
- If the wages were paid on the 31st (Wednesday), then the tax withheld and amount due on the following Wednesday is $914.12.
To review the A1-QRT Form in full, please click here.
About the Author
Paul Ogawa is a Junior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.More Content by Paul Ogawa