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Outline

The Arizona A-4 form is an essential document for employees working in Arizona, as it allows them to specify how much state income tax should be withheld from their paychecks. This form is particularly important for new hires, who must complete it within the first five days of employment to select their desired withholding percentage. Employees have several options to choose from, ranging from 0.8% to 5.1% of their gross taxable wages. Additionally, they can opt to have an extra amount withheld from each paycheck if they prefer. For those who expect no tax liability for the year, the form also provides the option to elect a withholding percentage of zero. However, it is crucial to understand that selecting zero does not eliminate the responsibility to pay any taxes owed when filing a return. Current employees looking to adjust their withholding must also submit this form to update their preferences. Nonresident employees working temporarily in Arizona can use the A-4 form to request withholding as well. Overall, the Arizona A-4 form plays a vital role in ensuring that employees meet their tax obligations while also allowing them some control over their paycheck deductions.

Sample - Arizona A 4 Form

Employee’s Arizona Withholding
Percentage Election
Type or print your full name Your social security number
Home address (number and street or rural route)
City or town, state, and ZIP code
Arizona Withholding Percentage Election Options
Choose only one:
1 I choose to have Arizona withholding at the rate of
(check only one box): 0.8% 1.3% 1.8% 2.7% 3.6% 4.2% 5.1% of my gross taxable wages.
Additional amount to be withheld per paycheck $
2 I hereby elect an Arizona withholding percentage of zero, and I certify that I expect to have no Arizona tax liability for the current taxable year.
ARIZONA FORM
A-4
EMPLOYEE’S INSTRUCTIONS
Arizona law requires your employer to withhold Arizona income tax
from your wages for work done in Arizona. This amount is applied
to your Arizona income tax due when you fi le your tax return. The
amount withheld is a percentage of your gross taxable wages of every
paycheck. You may also have your employer withhold an extra amount
from each paycheck. Complete this form to select a percentage and
any extra amount to be withheld from each paycheck.
What are my “Gross Taxable Wages”?
For withholding purposes, your “gross taxable wages” are the wages
that will generally be in box 1 of your federal Form W-2. It is your
gross wages less any pretax deductions, such as your share of health
insurance premiums.
New Employees
Complete this form in the fi rst ve days of employment to select an
Arizona withholding percentage. You may also have your employer
withhold an extra amount from each paycheck. If you do not fi le this
form, the department requires your employer to withhold 2.7% of your
gross taxable wages.
Current Employees
If you want to change the current amount withheld, you must fi le this
form to change the Arizona withholding percentage or change the extra
amount withheld.
What Should I do With Form A-4?
Give your completed Form A-4 to your employer.
Electing a Withholding Percentage of Zero
You may elect an Arizona withholding percentage of zero if you expect
to have no Arizona income tax liability for the current year. Arizona tax
liability is gross tax liability less any tax credits, such as the family tax
credit, school tax credits, or credits for taxes paid to other states. If you
make this election, your employer will not withhold Arizona income tax
from your wages for payroll periods beginning after the date you fi le
the form. Zero withholding does not relieve you from paying Arizona
income taxes that might be due at the time you fi le your Arizona income
tax return. If you have an Arizona tax liability when you fi le your return
or if at any time during the current year conditions change so that you
expect to have a tax liability, you should promptly fi le a new Form A-4
and choose a percentage that applies to you.
Voluntary Withholding Election by Certain Nonresident
Employees
Compensation earned by nonresidents while physically working
in Arizona for temporary periods is subject to Arizona income tax.
However, under Arizona law, compensation paid to certain nonresident
employees is not subject to Arizona income tax withholding. These
nonresident employees need to review their situations and determine
whether they should elect to have Arizona income taxes withheld
from their Arizona source compensation. Nonresident employees
may request that their employer withhold Arizona income taxes by
completing this form to elect an Arizona withholding percentage.
I certify that I have made the percentage election marked above.
SIGNATURE DATE
ADOR 10121 (12)
2013

Form Information

Fact Name Details
Purpose of Form The Arizona A-4 form is used by employees to elect a withholding percentage for Arizona state income tax from their wages.
Governing Law This form is governed by Arizona Revised Statutes, Title 43, which pertains to taxation.
Withholding Options Employees can choose from several withholding percentages: 0.8%, 1.3%, 1.8%, 2.7%, 3.6%, 4.2%, or 5.1% of their gross taxable wages.
Zero Withholding Election Employees may elect a withholding percentage of zero if they expect to have no Arizona tax liability for the current year.
Submission Timeline for New Employees New employees should complete this form within the first five days of employment to select their withholding percentage.
Current Employee Changes Current employees wishing to change their withholding amount must submit a new A-4 form to update their election.
Nonresident Employee Considerations Nonresident employees working temporarily in Arizona may choose to have Arizona income taxes withheld by completing this form.

Detailed Guide for Filling Out Arizona A 4

Filling out the Arizona A-4 form is an essential step for employees who want to determine their Arizona income tax withholding. After completing the form, submit it to your employer to ensure the correct amount is withheld from your paycheck.

  1. Provide your personal information: Type or print your full name, Social Security number, and home address, including city, state, and ZIP code.
  2. Select your withholding percentage: Choose only one option from the list provided. You can select a percentage ranging from 0.8% to 5.1%, or you can elect to have zero withholding if you expect no tax liability for the year.
  3. Indicate any additional withholding: If you want to have an extra amount withheld from each paycheck, specify that amount in the designated space.
  4. Sign and date the form: Ensure that you sign the form and include the date to certify your election.
  5. Submit the form: Give the completed Form A-4 to your employer for processing.

Obtain Answers on Arizona A 4

  1. What is the Arizona A-4 form?

    The Arizona A-4 form is used by employees to select their Arizona income tax withholding percentage. This form allows employees to choose how much tax will be withheld from their gross taxable wages each paycheck.

  2. Who needs to complete the A-4 form?

    New employees must complete the A-4 form within the first five days of employment. Current employees can also use this form to change their withholding percentage or additional amounts being withheld from their paychecks.

  3. What are “gross taxable wages”?

    Gross taxable wages refer to the total wages reported in box 1 of your federal Form W-2. This figure is your gross wages minus any pretax deductions, such as health insurance premiums.

  4. What happens if I do not submit the A-4 form?

    If you do not submit the A-4 form, your employer is required to withhold 2.7% of your gross taxable wages. This default percentage will apply to your paychecks until you file the form.

  5. Can I elect a withholding percentage of zero?

    Yes, you can elect a withholding percentage of zero if you expect to have no Arizona tax liability for the current year. However, this does not exempt you from paying any taxes due when you file your tax return.

  6. What should I do if my tax situation changes?

    If your circumstances change and you expect to have a tax liability, you should promptly file a new A-4 form. This will allow you to select a withholding percentage that accurately reflects your tax situation.

  7. How do I submit the A-4 form?

    After completing the A-4 form, you must give it to your employer. They will then use the information to adjust your withholding accordingly.

  8. What if I am a nonresident employee?

    Nonresident employees who earn compensation while working in Arizona may choose to have Arizona income taxes withheld. They should review their situation and complete the A-4 form to elect a withholding percentage if desired.

  9. Are there any additional amounts I can have withheld?

    Yes, you can specify an additional amount to be withheld from each paycheck on the A-4 form. This can help you manage your tax liability more effectively.

  10. What happens if I make an error on the A-4 form?

    If you realize you've made an error after submitting the A-4 form, you should fill out a new form with the correct information and submit it to your employer as soon as possible.

Common mistakes

Filling out the Arizona A-4 form can be straightforward, but many individuals make common mistakes that can lead to issues with their tax withholding. One frequent error is failing to provide complete personal information. It is essential to include your full name, social security number, and home address accurately. Missing or incorrect details can delay processing and lead to complications with your tax records.

Another mistake is not selecting a withholding percentage. The form requires you to check only one box for the withholding rate. Some people mistakenly check multiple boxes or leave the section blank, which can result in your employer defaulting to a standard withholding rate of 2.7%.

Many individuals also overlook the option to withhold an additional amount per paycheck. This section allows you to specify an extra amount if you expect to owe more taxes. Failing to fill this out can lead to under-withholding, resulting in a larger tax bill when you file your return.

Another common issue arises when employees do not sign and date the form. A signature is required to validate your election. Without it, the form may be considered incomplete, and your employer may not process your request.

Some people mistakenly believe they can submit the form at any time. New employees must complete the A-4 form within the first five days of employment to select a withholding percentage. Current employees need to file the form when they wish to change their existing withholding rate.

Additionally, individuals often misinterpret the option for zero withholding. Choosing a withholding percentage of zero means you expect to have no tax liability for the year. However, if your circumstances change and you do have a tax liability, you must file a new A-4 form to adjust your withholding. Ignoring this can lead to unexpected tax bills.

Nonresident employees sometimes fail to recognize their specific withholding requirements. Those working temporarily in Arizona may not be subject to withholding under certain conditions. It is crucial for nonresidents to review their situation and complete the form accordingly to ensure proper withholding.

Lastly, individuals might not provide their employer with the completed form promptly. Delays in submission can lead to incorrect withholding amounts being taken from paychecks. To avoid complications, submit the completed Arizona A-4 form as soon as possible.

Documents used along the form

The Arizona A-4 form is essential for employees in Arizona to elect their state income tax withholding percentage. However, several other forms and documents may accompany it, depending on individual circumstances. Here’s a brief overview of some commonly used documents that relate to the Arizona A-4 form.

  • Form W-4: This federal form is used by employees to indicate their tax situation to their employer. It helps determine the amount of federal income tax to withhold from paychecks. While the A-4 focuses on Arizona state tax, the W-4 addresses federal tax obligations.
  • Form W-2: Employers issue this form at the end of the year to report an employee's annual wages and the taxes withheld. It is crucial for employees when filing their income tax returns, as it summarizes the total income and withholding for the year.
  • Arizona Form 140: This is the Arizona individual income tax return form. Employees use it to report their income and calculate their tax liability for the year. The information from the A-4 form can affect the final tax owed or refund received when filing this return.
  • Arizona Form 140A: This simplified version of the Arizona income tax return is for individuals with simpler tax situations. It is typically used by those with a straightforward income structure and fewer deductions.
  • Voluntary Withholding Election Form: Nonresident employees working temporarily in Arizona may use this form to elect Arizona income tax withholding. It is essential for those who want to ensure compliance with state tax laws while working in Arizona.

Understanding these forms and their purposes can help employees navigate their tax obligations more effectively. Properly completing and submitting these documents ensures compliance with state and federal tax laws, ultimately contributing to a smoother tax filing experience.

Similar forms

The Arizona A-4 form is primarily used for selecting an Arizona withholding percentage for state income tax. Several other documents serve similar purposes in different contexts or jurisdictions. Here’s a list of ten documents that are comparable to the Arizona A-4 form, along with explanations of their similarities:

  • Form W-4 (U.S. Federal Tax Withholding): This form allows employees to indicate their federal income tax withholding preferences. Like the A-4, it requires employees to choose a withholding amount based on their financial situation.
  • State W-4 Forms: Many states have their own versions of the W-4 form, allowing employees to select state income tax withholding amounts. These forms function similarly to the A-4 in that they help determine how much tax is withheld from paychecks.
  • Form 1040-ES (Estimated Tax for Individuals): This form is used for estimating and paying quarterly taxes. It is similar to the A-4 in that it helps individuals manage their tax liabilities throughout the year.
  • Form 1099-MISC (Miscellaneous Income): While not a withholding election form, it reports income for independent contractors. It relates to the A-4 in that both documents deal with income reporting and tax obligations.
  • Form 941 (Employer’s Quarterly Federal Tax Return): This form reports income taxes withheld from employees’ paychecks. It parallels the A-4 in its focus on withholding amounts and employee compensation.
  • Form 720 (Quarterly Federal Excise Tax Return): This form is used for reporting certain excise taxes. While it serves a different purpose, it also involves calculations based on earnings and tax obligations.
  • State Estimated Tax Forms: Similar to the federal 1040-ES, many states have their own estimated tax forms. These documents help taxpayers manage their state tax liabilities, akin to the A-4's function.
  • Form 1098-T (Tuition Statement): This form reports tuition payments for education. While it is not a withholding form, it relates to tax credits and liabilities, similar to the context of the A-4.
  • Form 8888 (Direct Deposit of Refund): This form allows taxpayers to direct their tax refunds into multiple accounts. It connects to the A-4 as both involve financial management regarding tax obligations.
  • State Tax Credit Forms: Various states offer forms to claim tax credits. These forms, like the A-4, assist in managing overall tax liability, ensuring individuals pay the correct amount.

Dos and Don'ts

When filling out the Arizona A-4 form, it is essential to follow specific guidelines to ensure accuracy and compliance. Below is a list of things to do and avoid during this process.

  • Do print your full name clearly at the top of the form.
  • Do provide your social security number to ensure proper identification.
  • Do select only one withholding percentage option to avoid confusion.
  • Do submit the completed form to your employer promptly, especially within the first five days of employment.
  • Do review your gross taxable wages to ensure the correct percentage is selected.
  • Do keep a copy of the submitted form for your records.
  • Don't leave any required fields blank, as this may delay processing.
  • Don't select more than one withholding percentage, as this will invalidate your election.
  • Don't assume zero withholding means you won't owe taxes; it only affects your paycheck.
  • Don't forget to update the form if your tax situation changes during the year.
  • Don't ignore the instructions provided; they are crucial for proper completion.
  • Don't hesitate to ask your employer for assistance if you have questions about the form.

Misconceptions

  • Misconception 1: The Arizona A-4 form is only for new employees.
  • This is not true. While new employees are required to complete the form within the first five days of employment, current employees can also use it to change their withholding percentage or the extra amount withheld from their paychecks.

  • Misconception 2: Electing a zero withholding percentage means you won't owe any taxes.
  • Choosing a zero withholding percentage does not eliminate your tax liability. If you expect to owe taxes at the end of the year, you must still pay them when you file your tax return.

  • Misconception 3: All employees must have a percentage withheld from their wages.
  • Employees can elect to have no withholding if they expect to have no Arizona tax liability for the year. However, this choice should be made with caution, as it may lead to owing taxes later.

  • Misconception 4: The percentage options on the A-4 form are arbitrary.
  • The percentages provided on the form are set by Arizona law. Employees should select a rate that reflects their expected tax liability based on their income and deductions.

  • Misconception 5: Completing the A-4 form guarantees a refund at tax time.
  • Completing the form does not guarantee a refund. The amount withheld is based on the selected percentage, and whether you receive a refund depends on your total tax liability and any credits you may qualify for.

  • Misconception 6: Employers can ignore the A-4 form if it is not submitted on time.
  • If an employee does not submit the A-4 form, employers are required to withhold a default rate of 2.7% from their wages. Timely submission is important to avoid this default withholding.

  • Misconception 7: Nonresident employees are not subject to Arizona income tax withholding.
  • This is partially incorrect. Nonresident employees working temporarily in Arizona may still be subject to withholding. However, they can elect to have taxes withheld by submitting the A-4 form if they choose to do so.

Key takeaways

Here are key takeaways regarding the Arizona A-4 form:

  • Purpose: The Arizona A-4 form is used to elect a percentage for state income tax withholding from your wages.
  • Filing Timeline: New employees should complete the form within the first five days of employment.
  • Withholding Options: Employees can choose from several withholding rates ranging from 0.8% to 5.1% of gross taxable wages.
  • Zero Withholding: You can elect a withholding percentage of zero if you expect no Arizona tax liability for the year.
  • Submission: After filling out the form, submit it to your employer to implement your withholding choice.
  • Changing Withholding: Current employees can change their withholding percentage by filing a new A-4 form.
  • Gross Taxable Wages: This refers to the wages reported in box 1 of your federal Form W-2, minus any pretax deductions.
  • Nonresident Employees: Nonresidents working temporarily in Arizona can also use this form to elect withholding if applicable.