Outline
The Arizona Joint Tax Application, known as the JT-1/UC-001 form, is a critical document for individuals and businesses seeking to establish or modify their tax obligations within the state. This form facilitates the licensing process for various tax types, including Transaction Privilege Tax (TPT), Withholding Tax, and Unemployment Tax. It requires applicants to provide essential information, such as the legal business name, ownership type, and physical location of the business. Additionally, the form prompts applicants to disclose their anticipated annual income, business activities, and any previous ownership details if applicable. Understanding the requirements of this form is vital, as incomplete submissions may lead to delays in processing. Specific sections address licensing for new businesses, changes in ownership, and the need for bonds for contractors. Furthermore, the form includes sections dedicated to withholding and unemployment tax information, ensuring that employers are compliant with state regulations. By carefully completing the JT-1/UC-001 form, applicants can effectively navigate the complexities of Arizona's tax system and fulfill their obligations to the state.
Sample - Arizona Jt 1 Uc 001 Form
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ARIZONA JOINT TAX APPLICATION
JT-1/UC-001 (12/03)
Section A: Taxpayer Information (Please print legibly or type the information on this application.)
4. Legal Business Name / Owner / Employing Unit
*
5. Business or “Doing Business As” Name
*
8. Mailing Address (Street, City, State, ZIP code)
10. Email Address
12. Physical Location of Business (Street, City, State, ZIP code)
*
11. Is your business located on an Indian Reservation?
ADOR 74-4002 (12/03)
For additional business locations, complete Section B,
Prior to the issuance of a Transaction Privilege Tax license, new or out of state contractors are required to post a Taxpayer Bond for Contractors, unless
the Contractor qualifi es for an exemption from the bonding requirement. The primary type of contracting being performed determines the amount of bond
to be posted. Bonds must be issued by a surety company authorized to transact business in Arizona. For more information on bonding, please see the
“Taxpayer Bonds” publication.
9. Country
A. Name (Last, First, MI)
*
B. Soc. Sec. No.
*
C. Title
*
E. Complete Residence Address
*
F. Phone Number
*
7. Fax Number
IMPORTANT: See attached instructions before completing this
application. For licensing questions on Transaction Privilege,
Withholding or Use call (602) 542-4576 or 1-800-634-6494 (from
area codes 520 and 928). For questions on Unemployment Tax call
(602) 248-9396 or e-mail [email protected]. Please
return complete application to: Licensing & Registration Section,
Department of Revenue, 1600 W Monroe, Phoenix AZ 85007.
To complete this online, go to
1. License Type (Please check all that apply)
*
Transaction Privilege Tax (TPT)
Withholding/Unemployment Tax (if hiring employees)
Use Tax
TPT For Cities ONLY
3. Employer Identifi cation Number (Required for Employers and
Corporations) or Social Security Number
*
Individual / Sole Proprietorship Sub-Chapter S Corporation
Partnership Association
Limited Liability Company Trust
Limited Liability Partnership Government
Corporation Estate
State of Inc.
Joint Venture
Date of Inc. Receivership
2. Type of Ownership
*
Tax exempt organizations must attach a copy of the Internal Revenue Service letter of
determination.
6. Business Phone Number
*
Yes If yes, (See Section H for listing of Reservations)
No
13. County
14. Are you a construction contractor?
*
Yes
No
(See bonding requirements below)
15. Did you acquire all or part of an existing business?
*
Yes
No
If yes, you must complete the Unemployment Tax Information (Section D)
16. Description of Business (Must include type of merchandise sold or taxable activity or type of employment)
*
19. Identifi cation of Owner (and Spouse if married) Partners, Corporate Offi cers, Members (or Managing Members) or Offi cials of this employing unit
17. NAICS Code: (Select at least one. Go to www.aztaxes.gov for a
listing of codes)
*
18. Business Classes (Select at least one. See Section I for a listing of
business classes)
*
A.
C.
B.
D.
A.
C.
B.
D.
If the owner, partners, corporate offi cers or combination of partners or corporate offi cers, members and/or managing members own or control more than
50% of another business in Arizona, attach a list of the businesses, percentages owned and unemployment insurance account numbers.
www.aztaxes.gov
D. % Owned
*
Incomplete applications will not be processed.
All required information is designated with asterisk
*
.
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ADOR 74-4002 (12/03)
JT-1/UC-001 (12/03) (Page 2)
YEAR 2ND QUARTER 3RD QUARTER 4TH QUARTER
YEAR
Jan Feb Mar Apr
JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER
If yes, please check the months in which you intend to do business:
Section B: Transaction Privilege Tax (TPT)
1. Date Business Started in Arizona
*
4. TPT Filing Method:
2. Date Sales Began
*
5. Does your business sell tobacco products?
3. What is your anticipated annual income for
your fi rst twelve months of business?
*
6. Does your business sell new motor vehicle
tires or vehicles?
Cash Receipts
Accrual
Yes
No
If yes,
Retailer
Distributor
No
Yes
(You will be required to fi le a TR-1.)
7. Are you a seasonal
fi ler?
Yes
No
May Jun Jul Aug Sep Oct Nov Dec
8. Location of Tax Records (Street Address, City, State and ZIP code):
9. Name of Company or person to Contact
For Additional Locations, complete the following: (If more space is needed, please attach additional sheets)
11. “Doing Business As” Name for this Location
10. Phone Number
13. Physical Location Address (Do not use PO Box or Route No.)
14. City
18. “Doing Business As” Name for this Location
12. Phone Number
15. County 16. State 17. ZIP code
20. Physical Location Address (Do not use PO Box or Route No.)
21. City 22. County 23. State 24. ZIP code
19. Phone Number
Section C: Withholding Information (Complete only if registering for withholding/unemployment tax)
2. Are individuals performing services for you excluded from withholding or unemployment
tax?
Yes
No
If yes, please explain:
1. Are you liable for Federal Unemployment tax?
Yes
No
If yes, what was the fi rst year
of liability?
3. Do you have an IRS writing that grants an exclusion
from federal unemployment tax?
Yes
No
If yes, please attach a copy of the letter.
4. Date Employees
First Hired?
*
JANUARY FEBRUARY MARCH APRIL MAY JUNE
YEAR
6. Record of Arizona wages paid by calendar quarters for current and preceding calendar years.
7. Weekly record of number of persons performing services in Arizona for current and preceding calendar years.
5. Do you have or have you previously had an
Arizona State Tax Number?
Yes
No
If yes, Business Name
Unemployment Number
Check here if you want to cancel the existing number
1ST QUARTER
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THIS APPLICATION MUST BE COMPLETED, SIGNED AND RETURNED AS PROVIDED BY ARS § 23-722 Equal Opportunity
ADOR 74-4002 (12/03)
4. Name(s) of Previous Owners:
16. Business Name
6. Current Street Address of Previous Owners:
7. City
10. Current Telephone Number of Previous Owners:
Voluntary Election of Unemployment Tax Coverage
JT-1/UC-001 (12/03) - (Page 3)
1. Date Acquired:
Section D: Unemployment Tax Information (Complete only if registering for withholding/unemployment tax)
Previous Owners Information
This application must be signed by either a sole owner, two partners, two corporate offi cers, members and/or managing members, the trustee, receiver or
personal representative of an estate.
UNDER PENALTY OF PERJURY I (WE) DECLARE THAT THE INFORMATION ON THIS DOCUMENT IS TRUE AND CORRECT.
Type or Print Name
Section E: Signature(s) By Individuals legally responsible for the business (required)
I. If you acquired all or part of an existing Arizona business, please complete this section
Part
All
2. Acquired:
Purchase
Lease
3. Acquired by: If other, please explain:
Other
5. Business Name of Previous Owners:
8. State 9. ZIP code
11. Unemployment Number of Previous Owners:
12. The undersigned, on behalf of the employing unit, voluntarily elects beginning January 1 of the current calendar year or the date employment started if later and
continuing for not less than two full calendar years to:
A. Become an employer subject to Title 23, Chapter 4, Arizona Revised Statutes, to the same extent as all other employers and extend unemployment
tax coverage to my employees although not mandatory.
B. Extend coverage to all employees performing services excluded from coverage as shown in Section C, Question 2.
13. Send unemployment claims to a different address?
17. Street Address
14. Contact Name 15. Contact Phone Number
Yes
No
If yes, please complete lines 14-20
21. Will payroll be paid by another company?
Yes
No
If yes, please complete lines 22-30
18. City 19. State 20. ZIP code
22. Contact Name 23. Contact Phone Number
31. Will employees be leased from another company?
Yes
No
If yes, please complete lines 32-40
32. Contact Name 33. Contact Phone Number
24. Business Name of Payroller
27. Street Address of Payroller
28. City 29. State 30. ZIP code
25. Effective Date/Date Payroll First Paid by
Another Company
26. Employer Account Number
of Payroller
34. Business Name of Leasing Company 35. Effective Date/Date Employees First
Leased by Another Company
36. Employer Account Number
of Leasing Company
37. Street Address of Leasing Company
38. City 39. State 40. ZIP code
Type or Print Name
Title
Title
Signature
Signature
Date
Date
Employer/Program
This document available in alternative formats by contacting the UI Tax Offi ce.
ADOR 74-4002 (12/03)
JT-1/UC-001 (12/03) (Page 4)
Apache Junction AJ 2.00
Benson BS 5.00
Bisbee BB 1.00
Buckeye BE 2.00
Bullhead City BH 2.00
Camp Verde CE 2.00
Carefree CA 10.00
Casa Grande CG 2.00
Cave Creek CK 20.00
Chino Valley CV 2.00
Clarkdale CD 2.00
Clifton CF 2.00
Colorado City CC 2.00
Coolidge CL 2.00
Cottonwood CW 2.00
Douglas DL 5.00
Duncan DC 2.00
Eagar EG 10.00
El Mirage EM 2.00
Eloy EL 10.00
Florence FL 2.00
Fountain Hills FH 2.00
Fredonia FD 10.00
Gila Bend GI 2.00
Gilbert GB 2.00
Globe GL 2.00
No. of
Loc
Fee
Goodyear GY 5.00
Guadalupe GU 2.00
Hayden HY 5.00
Holbrook HB 1.00
Huachuca City HC 2.00
Jerome JO 2.00
Kearny KN 2.00
Kingman KM 2.00
Lake Havasu LH 5.00
Litchfi eld Park LP 2.00
Mammoth MH 2.00
Marana MA 5.00
Maricopa MP 2.00
Miami MM 2.00
Oro Valley OR 12.00
Page PG 2.00
Paradise Valley PV 2.00
Parker PK 2.00
Patagonia PA 25.00
Payson PS 2.00
Pima PM 2.00
Pinetop/Lakeside PP 2.00
Prescott Valley PL 2.00
Quartzsite QZ 2.00
Queen Creek QC 2.00
Safford SF 2.00
Total of City Fees:
Sahuarita SA 5.00
San Luis SU 2.00
Sedona SE 2.00
Show Low SL 2.00
Sierra Vista SR 1.00
Snowfl ake SN 2.00
Somerton SO 2.00
South Tucson ST 2.00
Springerville SV 5.00
St. Johns SJ 2.00
Superior SI 2.00
Surprise SP 10.00
Taylor TL 2.00
Thatcher TC 2.00
Tolleson TN 2.00
Tombstone TS 1.00
Wellton WT 2.00
Wickenburg WB 2.00
Willcox WC 1.00
Williams WL 2.00
Winkelman WM 2.00
Winslow WS 10.00
Youngtown YT 10.00
Yuma YM 2.00
Section H: Indian Reservation Codes
Ak-Chin (Pinal) PNA Hopi (Coconino) COJ Pascua-Yaqui (Maricopa) MAN Tohono O’Odham (Pinal) PNT
Cocopah YMB Hopi (Navajo) NAJ Pascua-Yaqui (Pima) PMN Tonto Apache (Gila) GLU
Colorado River (La Paz) LAC Hualapai (Coconino) COK Salt River Pima-Maricopa (Mar.) MAO White Mtn Apache (Apache) APD
Fort McDowell-Yavapai (Mar.) MAE Hualapai (Mohave) MOK San Carlos (Apache (Gila) GLP White Mtn Apache (Gila) GLD
Fort Mohave (Mohave) MOF Kaibab-Paiute (Coconino) COL San Carlos Apache (Graham) GRP White Mtn Apache (Graham) GRD
Fort Yuma-Quechan (Yuma) YMG Kaibab-Paiute (Mohave) MOL San Carlos Apache (Pinal) PNP White Mtn Apache (Navajo) NAD
Gila River (Maricopa) MAH Navajo (Apache) APM San Juan Southern Paiute COQ Yavapai Apache (Yavapai) YAW
Gila River (Pinal) PNH Navajo (Coconino) COM Tohono O’Odham (Maricopa) MAT Yavapai Prescott (Yavapai) YAX
Havasupai (Coconino) COI Navajo (Navajo) NAM Tohono O’Odham (Pima) PMT
City/Town Code
Please Note: City fees are subject to change
occasionally. You will be billed for the difference.
No. of
Loc
FeeCity/Town Code No. of
Loc
FeeCity/Town Code
Indian Reservation
(County)
Code
Indian Reservation
(County)
Code
Indian Reservation
(County)
Code
Indian Reservation
(County)
Code
State Fees $12.00 X Number of Locations:
TOTAL Fees:
Section G: Program Cities / License Fees
Below is a list of cities and towns licensed by the Arizona Department of Revenue. For cities not listed below, please contact the cities directly.
Section F: AZTaxes.gov Security Administrator Information
Please complete this section if you would like online access to www.aztaxes.gov.
1. Last Name
3. Title
5. Email Address
2. First Name
4. Social Security Number
6. Phone Number
Total Total Total
JT-1/UC-001 (12/03) (Page 5)
ADOR 74-4002 (12/03)
USE THIS APPLICATION TO:
• License New Business: A new business with no previous owners.
• Change Ownership: If acquiring or succeeding to all or part of
an existing business or changing business entity (sole owner to
corporation, etc.).
If you need to update a license, add a business location, or
make other changes: Request an update card or provide a written
notifi cation of the change (a form is not necessary). Please include
fees of $12 per location plus applicable city fee(s).
Section A: TAXPAYER INFORMATION
1. LICENSE TYPE
Transaction Privilege Tax (TPT): Anyone involved in an activity taxable
under the TPT statutes must apply for a TPT License before engaging in
business.
For TPT, you are required to obtain and display a separate license
certifi cate for each business or rental location. This may be accomplished
in one of the following ways:
Each location may be licensed as a separate business with a separate
license number for purposes of reporting transaction privilege and use
taxes individually. Therefore a separate application is needed for each
location.
Multiple locations may be licensed under a consolidated license number,
provided the ownership is the same, to allow fi ling of a single tax return. If
applying for a new license, list the various business locations as instructed
below. If already licensed and you are adding locations, do not use this
application to consolidate an existing license. Please submit update
form.
Withholding & Unemployment Taxes: Employers paying wages or salaries
to employees for services performed in the State must apply for a
Withholding number & Unemployment number.
Use Tax: Out-of-state vendors (that is, vendors with no Arizona location)
making direct sales into Arizona must obtain a Use Tax Registration
Certifi cate. In-state vendors making out-of-state purchases for their
own use (and not for resale) must also obtain the Use Tax Registration
Certifi cate.
TPT for cities only: This type of license is needed if your business activity
is subject to city TPT that is collected by the state, but the activity is not
taxed at the state level. Many of the larger cities in Arizona administer and
collect their own privilege taxes. Please contact those cities directly to
obtain information regarding licensing requirements.
2. TYPE OF OWNERSHIP
Check as applicable. A corporation must provide the state and date of
incorporation.
3. Enter your Federal Employer Identifi cation number.
• Taxpayers are required to provide their taxpayer identifi cation number
(TIN) on all returns and documents. A TIN is defi ned as the federal
employer identifi cation number (EIN), or social security number
(SSN) depending upon how income tax is reported. Employers and
Corporations must provide their federal EIN. A penalty of $5 will be
assessed by the Department of Revenue for each document fi led
without a TIN.
• If you have an IRS writing that grants an exclusion from Federal
Unemployment Taxes, attach a copy.
4. Enter the Legal Business Name of the Owner or Employing Unit (Name
of corporation as listed in its articles of incorporation, or individual &
spouse, or partners, or organization owning or controlling the business)
5. Enter the name of the Business/DBA (doing business as) name, if same
as above, enter “same.”
6. Enter the business telephone number including area code.
7. Enter the fax number including area code.
8. and 9.
Enter mailing address where all correspondence is to be sent. You
may use your home address, corporate headquarters, or accounting
fi rm’s address, etc. If mailing address differs for licenses (for instance
withholding and unemployment insurance), please use cover letter to
explain.
10. Enter the e-mail address (option) for the business or contact person.
11. See section H for listing of reservation codes if your business is located
on an Indian Reservation.
12. and 13.
Enter the physical location of business including county.
14. If you are a construction contractor, read the bonding requirements
carefully.
15. If you answered yes, you must complete Section D.
16. Describe the major business activity: principal product you manufacture,
commodity sold, or services performed. Your description of the business
is very important because it determines your transaction privilege tax rate
and provides a basis for state economic forecasting.
17. Enter the North American Industries Classifi cation System (NAICS)
code identifi ed for your business activity.
INSTRUCTIONS FOR ARIZONA JOINT TAX APPLICATION
IMPORTANT: You must complete each of the following sections or your application will be returned
Section I: Business Classes
Mining - Nonmetal 002 Commercial Lease 013 Use Tax - Utilities 026 Jet Fuel Tax 049
Utilities 004 Personal Property Rental 014 Rental Occupancy Tax 028 Jet Fuel Use Tax 051
Communications 005 Contracting - Prime 015 Use Tax Purchases 029 Rental Car Surcharge 053/055
Jet Fuel Tax > 10 million
Transporting 006 Retail 017 Use Tax from Inventory 030 gallions 056
Service -
Private Car - Pipeline 007/008 Metalliferous Mining 019 Telecommunications Devices 033 Use Tax Direct Payments 129
Serverance - Timbering 911 Wireless 911 Wireline
Publication 009 Ponderosa 021 Telecommunications 036 Telecommunications 131
Serverance - Timbering Rental Car Surcharge -
Job Printing 010 Other 022 Contracting - Owner Builder 037 Stadium 153
Recreational Vehicle
Restaurants and Bars 011 Surcharge 023 Municipal Water 041
Amusement 012 Transient Lodging 025 Membership Camping 047
Business Class Code Business Class Code Business Class Code Business Class Code
ADOR 74-4002 (12/03)
18. Enter the applicable business classes based on your activity. See
Section I for listing of business classes.
19. Identify the owners of the business. Enter as many as applicable;
attach a separate sheet if additional space is needed.
Section B: TRANSACTION PRIVILEGE TAX (TPT)
1. Enter the date the business started in arizona.
2. Enter date sales began in Arizona, or estimate when you plan to begin
selling in Arizona.
3. Enter the amount of Transaction Privilege Tax income you can reasonable
expect to generate in your fi rst twelve months of business. You will be set
up for monthly fi ling unless your anticipated annual income will result in a
tax liability of less than $1,250 which may qualify for a quarterly fi ler.
4. Cash/Accrual Methods: Cash method requires the payment of tax based
on sales receipts actually received during the period covered on the tax
return. When fi ling under the accrual method, the tax is calculated on the
sales billed rather than receipts.
5. Complete as indicated.
6. Sellers of new motor vehicles and motor vehicle tires in the state, for on-
road use, are required to report and pay waste tire fees to the Department
of Revenue. By checking the box, you will receive form TR-1 on a
quarterly basis.
7. If your business is seasonal or a transient vendor, indicate the months in
which you intend to do business.
8. 9. and 10.
Indicate the physical location of your tax records, the contact person and
their phone number.
11. through 24.
If you have additional business locations, complete this section. If more
space is necessary, attach additional sheets.
Section C: WITHHOLDING INFORMATION
1. Indicate whether you are liable for Federal Unemployment Tax and the fi rst
year of your liability
2. If you have individuals excluded from withholding or unemployment tax,
please explain why.
3. Indicate whether you have an IRS writing for exclusion from federal
unemployment tax..
4. Enter the date employees were fi rst hired in Arizona.
5. If you have or had an Arizona state tax number, provide requested
information.
6. Enter the average number of employees and total gross wages paid for
each quarter the business operated.
7. Enter the number of persons performing services each week the business
operated.
Section D: UNEMPLOYMENT TAX INFORMATION
WHAT IS A SUCCESSOR EMPLOYER?
When you acquire all or part of a business, which required to pay
unemployment taxes in Arizona, you are a “successor” for unemployment
tax purposes. As a successor, you are immediately liable for unemployment
taxes regardless of the amount of wages you pay or the number of workers
you employ.
As a successor, you may also take into account wages paid by the former
owner in determining the amount of wages on which you must pay taxes
during the year in which you acquired the business. For example, if the
former owner has paid wages in excess of $7,000 to a worker you continue
to employ, you will not have to pay taxes on any additional wages you pay
this worker in the year you acquire the business.
ACQUISITION OF ALL OF AN EXISTING ARIZONA BUSINESS
When you acquire an entire business and continue its operation, you are
assigned the tax rate and experience rating account of the former owner.
The experience rating account includes the record of wages and taxes
previously paid. Therefore, any unemployment benefi ts awarded based
on wages paid by the former owner, may be charged to your account.
Additionally, you may be liable for taxes unpaid by the former owner.
When acquiring a business, consider whether any unemployment taxes
remain unpaid by the seller.
ACQUISITION OF A PART OF AN EXISTING ARIZONA BUSINESS
If you acquire a PART of a business and continue to operate it, you are not
automatically assigned the tax rate and experience rating account of the
former owner. To apply for a portion of the account and its corresponding
tax rate, you must fi le an “Application & Agreement for Severable Portion
Experience Rating Transfer” (UC-247) within 180 days of acquiring the
business. The former owner must agree and provide payroll information
for the portions of the business acquired and retained. Your account may
then be charged for a portion of the unemployment benefi ts paid to the
former owners’ employees. The application form is available online at:
www.de.state.az.us/esa/uitax/taxform.asp.
or you may call (602) 248-9101
to obtain an application.
1. through 3.
Enter the date acquired, whether all or part, and how you acquired.
4. through 11.
Enter the previous owner’s information, name, business name, current
street address, telephone number, and unemployment number of previous
owner.
12. Voluntary Election of Unemployment Tax Coverage
Complete and sign this portion of the application ONLY if you wish to
provide unemployment coverage to your employees, and you believe
you are not REQUIRED to provide coverage. Refer to the “Employers
Handbook” (available online at www.de.state.az.us/esa/uitax/emp.asp.
or
“Guide to Arizona Employment Tax Requirements.”
13. through 20.
Complete this section if you would like to receive unemployment claims at
a different address.
21. through 30.
Complete this section if your payroll will be paid by another company.
31. through 40.
Complete this section if your employees are leased from another
company.
Section E: SIGNATURES
The application must be signed only by individuals legally responsible for
the business, not agents or representatives.
Section F: AZTaxes.gov SECURITY ADMINISTRATOR INFORMATION
1. THROUGH 6.
Complete this section if you would like to designate a security administrator
for our online service center www.aztaxes.gov.
The authorized individual
will have full access to tax account information including add/delete users,
view tax account information, fi le tax returns, and remit tax payments
on behalf of the business identifi ed in Section A. The name and e-mail
address of the administrator are required for registration.
Section G: PROGRAM CITIES / LICENSE FEES
There are no fees for Withholding, Unemployment, or Use Tax
registrations. To calculate the fees for TPT licenses, calculate the State
fees by multiplying the number of locations in the state by $12. To
calculate the city fees, use the listing of program cities in Section G. First,
indicate the number of businesses or physical locations for each of the
cities for which the Department of Revenue licenses and collects. Then
multiply by the city fee for each city in which you will do business. Add the
columns to determine the total city fees. Fill in the totals for state fees and
city fees on the application form and total to determine the amount due.
Make checks payable to the Arizona Department of Revenue. Be sure to
return the city fees sheet with your application. To obtain licensing for
cities not listed on the form, please contact the city directly.
Section H: INDIAN RESERVATION CODES
If your business is located on an Indian Reservation, select appropriate
code from this table and indicate on Section A-11.
Section I: BUSINESS CLASSES
Select appropriate business classes based on your business activities.
You must indicate at least one business class on Section A-18.
JT-1/UC-001 (12/03) (Page 6)
Form Information
| Fact Name | Details |
|---|---|
| Form Purpose | The Arizona JT-1/UC-001 form is used to apply for various business licenses, including Transaction Privilege Tax, Withholding Tax, and Unemployment Tax registration. |
| Governing Laws | This form is governed by Arizona Revised Statutes, specifically Title 23, Chapter 4, which pertains to unemployment insurance and tax obligations. |
| Submission Requirements | Applicants must ensure that all sections of the form are completed and signed. Incomplete applications will be returned and not processed. |
| Contact Information | For questions regarding Transaction Privilege Tax, call (602) 542-4576. For Unemployment Tax inquiries, contact (602) 248-9396 or email [email protected]. |
| Business Types | The form accommodates various ownership structures, including sole proprietorships, partnerships, corporations, and limited liability companies. |
| Tax Identification | Applicants must provide either a Federal Employer Identification Number (EIN) or a Social Security Number, which is mandatory for processing the application. |
Detailed Guide for Filling Out Arizona Jt 1 Uc 001
Completing the Arizona Joint Tax Application (JT-1/UC-001) is an essential step for businesses operating in the state. This form gathers important information about your business, including ownership structure, tax obligations, and contact details. It is crucial to ensure that all sections are filled out accurately to avoid any delays in processing your application.
- Begin by gathering all necessary information about your business, including ownership details, business name, and contact information.
- In Section A: Taxpayer Information, indicate the type of license you are applying for by checking the appropriate boxes. This may include Transaction Privilege Tax, Withholding/Unemployment Tax, or Use Tax.
- Specify your type of ownership, such as Individual, Partnership, or Corporation, and provide the required identification number, either your Employer Identification Number (EIN) or Social Security Number.
- Fill in your legal business name, "Doing Business As" name, and contact numbers, including your business phone and fax number.
- Provide your mailing address, including street, city, state, and ZIP code, as well as your country and email address.
- Indicate if your business is located on an Indian Reservation and provide the physical location of your business.
- Answer whether you are a construction contractor and if you have acquired an existing business. If yes, complete the relevant sections.
- Describe your business activities clearly, including the types of products sold or services provided, and provide the NAICS code.
- In Section B: Transaction Privilege Tax, provide the date your business started in Arizona and the anticipated annual income for the first year.
- Indicate your TPT filing method, whether cash receipts or accrual, and provide details about your business’s sales activities.
- Complete Section C: Withholding Information if applicable, including whether you are liable for Federal Unemployment Tax and any previous Arizona State Tax Numbers.
- In Section D: Unemployment Tax Information, if you acquired an existing business, provide details about previous ownership and any unemployment numbers.
- Sign the application in Section E to confirm that the information provided is accurate and complete. Ensure that it is signed by individuals legally responsible for the business.
- Review the entire application for completeness and accuracy before submission.
- Return the completed application to the specified address: Licensing & Registration Section, Department of Revenue, 1600 W Monroe, Phoenix AZ 85007.
Obtain Answers on Arizona Jt 1 Uc 001
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What is the purpose of the Arizona JT-1/UC-001 form?
The Arizona JT-1/UC-001 form is a Joint Tax Application used for registering various types of taxes in Arizona. This includes the Transaction Privilege Tax (TPT), Withholding Tax, and Unemployment Tax. Businesses must complete this form to obtain the necessary licenses to operate legally within the state. It is essential for both new businesses and those changing ownership or structure.
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Who needs to complete the JT-1/UC-001 form?
Any individual or business entity planning to engage in taxable activities in Arizona must complete this form. This includes sole proprietors, partnerships, corporations, and other business types. If a business is hiring employees, it also needs to register for withholding and unemployment taxes using this application.
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What information is required to complete the form?
Several key pieces of information are necessary when filling out the JT-1/UC-001 form:
- Legal business name and any "Doing Business As" name.
- Type of ownership (e.g., sole proprietorship, corporation).
- Employer Identification Number (EIN) or Social Security Number (SSN).
- Business address and contact information.
- Description of the business activities.
It is crucial to provide accurate and complete information, as incomplete applications may be returned and not processed.
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How should the completed form be submitted?
Once the JT-1/UC-001 form is completed, it must be mailed to the Licensing & Registration Section of the Arizona Department of Revenue. The address is 1600 W Monroe, Phoenix, AZ 85007. Ensure that all required sections are filled out and that the form is signed by the appropriate individuals to avoid delays in processing.
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What happens if the application is incomplete?
If the application is found to be incomplete, it will not be processed. The Department of Revenue will return the application to the sender, which can delay the issuance of necessary licenses. It is advisable to review the form carefully and ensure all required fields are completed before submission.
Common mistakes
Completing the Arizona JT-1/UC-001 form accurately is crucial for ensuring a smooth application process. One common mistake is failing to provide all required information. Each section of the form includes fields marked with an asterisk (*) that must be completed. Omitting these details can lead to delays or rejection of the application.
Another frequent error is not printing or typing the information clearly. The form requests that applicants print legibly or type their responses. Illegible handwriting can result in misunderstandings or misinterpretations of the provided information, which may affect the processing of the application.
Many applicants also overlook the importance of providing the correct Taxpayer Identification Number (TIN). This number is required for all businesses and must be accurate to avoid penalties. Failing to include a TIN or submitting an incorrect number can lead to additional fees and complications.
Additionally, some individuals neglect to indicate the type of ownership accurately. The form includes various ownership types, such as individual, partnership, or corporation. Selecting the wrong option can have legal implications and may result in the application being processed incorrectly.
Another mistake involves not attaching necessary documentation. For instance, tax-exempt organizations must include a copy of their IRS letter of determination. Failing to provide this documentation can lead to the application being deemed incomplete.
Applicants sometimes forget to sign the form. The application requires signatures from individuals legally responsible for the business, such as owners or corporate officers. Without these signatures, the application cannot be processed.
Finally, some individuals do not review the instructions carefully. The form includes specific guidelines for completing each section. Ignoring these instructions can lead to mistakes that could have been easily avoided. Taking the time to read and understand the requirements can save applicants from unnecessary complications.
Documents used along the form
The Arizona Joint Tax Application (JT-1/UC-001) is a crucial document for businesses in Arizona, but it is often accompanied by other forms that provide additional information or fulfill specific requirements. Understanding these documents can help streamline the application process and ensure compliance with state regulations.
- Transaction Privilege Tax (TPT) License Application: This application is necessary for businesses engaged in activities taxable under the Transaction Privilege Tax statutes. It allows businesses to obtain a license to operate legally and collect taxes on sales.
- Withholding Tax Registration Form: Employers must complete this form if they pay wages to employees. It registers the business for withholding tax purposes, ensuring that the appropriate amounts are deducted from employee paychecks and submitted to the state.
- Unemployment Tax Registration Form: This document is required for businesses that hire employees. It registers the business for unemployment insurance, which provides benefits to workers who lose their jobs through no fault of their own.
- Taxpayer Bond Application: Certain businesses, especially contractors, may need to submit this application to secure a taxpayer bond. This bond guarantees that the business will comply with tax laws and regulations, providing a layer of protection for the state.
These forms and documents work together to ensure that businesses comply with Arizona's tax regulations. Completing each one accurately is essential for smooth operations and avoiding potential penalties.
Similar forms
- Arizona Transaction Privilege Tax (TPT) License Application: This document is similar to the JT-1/UC-001 form in that it also requires businesses to register for tax purposes. Like the JT-1, it necessitates detailed information about the business, including ownership type and operational details, to ensure compliance with state tax laws.
- Arizona Employer Registration Form (UC-001): This form is used by employers to register for unemployment insurance. Similar to the JT-1/UC-001, it gathers information about the business and its employees, focusing on the employer’s liability for unemployment taxes.
- Arizona Sales Tax License Application: This document is required for businesses that sell tangible goods. Like the JT-1, it involves providing taxpayer information and details about the business operations, ensuring proper tax collection on sales.
- Arizona Business Entity Formation Documents: When forming a business entity, such as an LLC or corporation, these documents require information similar to that found in the JT-1/UC-001. They include ownership details, business name, and contact information, which are essential for state registration.
- Arizona Withholding Tax Registration Form: This form is specifically for businesses that need to withhold taxes from employee wages. It shares a similar purpose with the JT-1/UC-001 in that it collects information about the business and its employees to ensure compliance with tax obligations.
Dos and Don'ts
When filling out the Arizona JT 1 UC 001 form, keep these tips in mind:
- Ensure all required fields are completed, especially those marked with an asterisk (*).
- Use clear and legible handwriting or type the information to avoid any misunderstandings.
- Double-check that you have included your Taxpayer Identification Number (TIN) to avoid penalties.
- Attach any necessary documents, such as the IRS letter for tax-exempt organizations, if applicable.
Additionally, avoid the following common mistakes:
- Do not leave any mandatory sections blank, as incomplete applications will not be processed.
- Avoid using abbreviations or unclear terms that may confuse the reviewers.
- Do not forget to sign the application; an unsigned form will be returned.
- Refrain from submitting the form without the appropriate fees, as this can delay processing.
Misconceptions
- Misconception 1: The JT-1/UC-001 form is only for new businesses.
- Misconception 2: Only corporations need to fill out the form.
- Misconception 3: The form can be submitted without all required information.
- Misconception 4: The form can be submitted electronically without any additional steps.
- Misconception 5: There are no fees associated with submitting the form.
- Misconception 6: The form is only for businesses that sell physical products.
- Misconception 7: You do not need to provide a Taxpayer Identification Number (TIN).
- Misconception 8: Businesses located on Indian Reservations do not need to fill out the form.
- Misconception 9: Once the form is submitted, no further action is required.
This form is applicable not just for new businesses but also for existing businesses that are changing ownership or structure. It serves multiple purposes, including licensing and updating business information.
In fact, the form is designed for various types of ownership structures, including sole proprietorships, partnerships, and limited liability companies. Any entity conducting business in Arizona may need to complete this application.
Incomplete applications will not be processed. It is essential to provide all required information, marked with an asterisk, to ensure timely processing.
While there is an option to complete the form online, applicants must still follow specific instructions and may need to contact relevant departments for questions regarding licensing or taxes.
Applicants should be aware that there are fees associated with licensing, which can vary based on the type of business and the number of locations. A state fee of $12.00 is standard, in addition to any applicable city fees.
This form is relevant for a variety of business activities, including services. The description of the business must accurately reflect the type of merchandise sold or services provided.
Providing a TIN is mandatory for all applicants. This includes either a Federal Employer Identification Number (EIN) or a Social Security Number (SSN), depending on the business structure.
Businesses on Indian Reservations must still complete the form, but they may have different tax obligations. It is crucial to indicate the location accurately and refer to the specific reservation codes provided.
After submission, businesses must remain compliant with ongoing tax obligations and may need to file additional forms or updates as circumstances change, such as hiring employees or changing business locations.
Key takeaways
Key Takeaways for Filling Out and Using the Arizona JT 1 UC 001 Form:
- Ensure all required fields marked with an asterisk (*) are completed. Incomplete applications will be rejected.
- Provide accurate taxpayer information, including your legal business name and Employer Identification Number (EIN) if applicable.
- Understand the different types of licenses available, such as Transaction Privilege Tax (TPT) and Use Tax, to select the appropriate one for your business.
- Submit the completed form to the Department of Revenue at the specified address to avoid processing delays.