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Blank Arizona Tax Return Form

The Arizona Tax Return Form A1-QRT is a document that employers use to report and remit withholding taxes for employees working in Arizona. This form must be filed quarterly and is essential for ensuring compliance with state tax regulations. Understanding the details of this form helps employers avoid penalties and maintain proper financial records.

Outline

The Arizona Tax Return Form A1-QRT is essential for employers who need to report and remit withholding tax for employees working in the state. This form is specifically designed for quarterly reporting and must be submitted for each quarter of the calendar year, regardless of whether any tax was withheld during that period. Key sections of the form include taxpayer information, tax liability schedules, and tax computation. Employers must provide details such as their Employer Identification Number (EIN), business address, and total Arizona payroll for the quarter. The form also allows for adjustments, such as marking it as an amended return or indicating if it is a final return due to changes in business status. Importantly, the A1-QRT consolidates various withholding amounts from wages, pensions, and other income sources, ensuring that employers accurately reconcile their tax obligations. With specific instructions for deposit schedules based on the employer's withholding history, the A1-QRT helps maintain compliance with Arizona tax laws while facilitating the timely payment of withheld taxes.

Sample - Arizona Tax Return Form

ADOR 10888 (20)

Part 1

Taxpayer Information

Name Employer Identification Number (EIN)

Number and street or PO Box QUARTER AND YEAR

Q Y Y Y Y

City or town, state and ZIP Code



Enter Quarter (1, 2, 3 or 4) and

four digits of year. See instructions.

Business telephone number (with area code)

Check box if:



Amended Return B



Address Change C



Final Return (CANCEL ACCOUNT)

If this is your nal return, the department will cancel your withholding account. Enter the date nal

wages were paid and complete Part 6 ....................................

M M D D Y Y Y Y



Check this box if this form is being led by the surviving employer and the periods covered

by this return are for less than three (3) months. Also enter the following:

Predecessor Employer Name .........

Predecessor Employer EIN .............

E Total Arizona payroll for this quarter ................................................................................................................................... $

F Total number of employees paid Arizona wages for this quarter ........................................................................................

Part 2

Tax Liability Schedule Include all withholding amounts from all sources (i.e. wages & salary, pensions & annuities,

gambling winnings, etc.).

See instructions.

A. Quarterly Deposit Schedule: Complete if prior 4 quarter average was not more than $1,500.

A1 Tax Liability. Enter the total amount withheld during the quarter. Also enter this amount on Part 3, line 1 ................... A1

Complete Section A above OR Section B below; DO NOT COMPLETE BOTH.

B. Monthly or Semi-Weekly/Next Day Deposit Schedule: Complete if prior 4 quarter average was greater than $1,500.

Semi-weekly depositors and taxpayers with a next-day tax deposit obligation during the quarter, CHECK THIS BOX and complete Part 4.



For lines B1 through B3, enter the total amount withheld for each month in the quarter.

B1 Month 1 Liability ............................................................................................................................................................. B1

B2 Month 2 Liability ............................................................................................................................................................. B2

B3 Month 3 Liability ............................................................................................................................................................. B3

B4 Total. Enter this amount on Part 3, line 1 ...................................................................................................................... B4

Part 3

Tax Computation

(See instructions.)

1 Liability: Enter the amount from line A1 or line B4 ......................................................................................................... 1

2 Payments made during this quarter. .............................................................................................................................. 2

3 Total Amount Due: Subtract line 2 from line 1. Enter the di󰀨erence. Use a minus sign to indicate a

negative amount. ............................................................................................................................................................ 3

October, November, December

Declaration

Under penalties of perjury, I declare that I have examined this return and to the best of my knowledge and belief, it is a true, complete

and correct return.

Please

Sign

Here

TAXPAYER'S SIGNATURE DATE BUSINESS TELEPHONE NUMBER

Paid

Preparer’s

Use

Only

PAID PREPARER’S SIGNATURE DATE PAID PREPARER’S PTIN

FIRM’S NAME (OR PAID PREPARER’S NAME, IF SELF-EMPLOYED)

FIRM’S

EIN

FIRM’S STREET ADDRESS FIRM’S TELEPHONE NUMBER

CITY STATE ZIP CODE

Arizona Form

A1-QRT

Arizona Quarterly Withholding Tax Return

DO NOT file more than one original A1-QRT per EIN per quarter.

 Make check payable to: Arizona Department of Revenue. Include EIN on payment.

 Mail return and payment to: Arizona Department of Revenue, PO Box 29009, Phoenix, AZ 85038-9009

REVENUE USE ONLY. DO NOT MARK IN THIS AREA.

RCVD

ADOR 10888 (20)

AZ Form A1-QRT (2020) Page 2 of 2

Name (as shown on page 1) EIN

Part 5

Amended Form A1-QRT Return Information

If you checked the box “Amended Return” in Part 1, explain why an amended Form A1-QRT is being filed (include additional sheets, if necessary):

Part 6

Final Form A1-QRT

If you checked the box “Final Return” in Part 1, check the box that indicates why this is a final return:



Reorganization or change in business entity (example: from corporation to partnership).



Business sold.



Business stopped paying wages and will not have any employees in the future.



Business permanently closed.



Business has only leased or temporary agency employees.



Other (specify reason):





Check this box if records will be kept at a location different from the address shown in Part 1.

Name:

Number and Street:

City: State: ZIP Code:





Check this box if there is a successor employer.

Name: EIN:

Number and Street:

City: State: ZIP Code:

Part 4

Semi-Weekly/Next Day Deposit Schedule

A. First Month of Quarter (Days of the Month)

1  8  15  22  29 

2  9  16  23  30 

3  10  17  24  31 

4  11  18  25 

Check a box only if you

had a next-banking day

deposit obligation.

 12  19  26 

6  13  20  27 

7  14  21  28 

Month 1 Liability: Enter total here and on Part 2, line B1 ............................................................................................. $

B. Second Month of Quarter (Days of the Month)

1  8  15  22  29 

2  9  16  23  30 

3  10  17  24  31 

4  11  18  25 

Check a box only if you

had a next-banking day

deposit obligation.

 12  19  26 

6  13  20  27 

7  14  21  28 

Month 2 Liability: Enter total here and on Part 2, line B2 ............................................................................................. $

C. Third Month of Quarter (Days of the Month)

1  8  15  22  29 

2  9  16  23  30 

3  10  17  24  31 

4  11  18  25 

Check a box only if you

had a next-banking day

deposit obligation.

 12  19  26 

6  13  20  27 

7  14  21  28 

Month 3 Liability: Enter total here and on Part 2, line B3 ............................................................................................. $

Arizona Form

Arizona Quarterly Withholding Tax Return A1-QRT

For information or help, call one of these numbers:

Phoenix (602) 255-3381

From area codes 520 and 928, toll-free (800) 352-4090

Tax forms, instructions, and other tax information

If you need tax forms, instructions, and other tax information,

go to the department’s website at www.azdor.gov.

Withholding Tax Procedures and Rulings

These instructions may refer to the department’s withholding

tax procedures and rulings for more information. To view or

print these, go to our website and click on Reports & Legal

Research then click on Legal Research and select a Document

Type and Category from the drop down menus.

Publications

To view or print the department’s publications, go to our

website and click on Reports & Legal Research. Then click on

Publications.

General Information

Arizona law requires employers to withhold Arizona income

tax from:

• The payment of wages, salary, or bonus to any employee

whose compensation is for services performed within

Arizona, unless those wages are exempt from Arizona

income tax withholding;

• The premature withdrawal of state and local retirement

contributions; and,

• Payments of prize winnings subject to federal withholding

under Internal Revenue Code (IRC) §§ 1441 or 3402(q)

from:

o The Arizona state lottery commission, or,

o Arizona sanctioned horse or dog racing.

At the request of the individual receiving the payment, Arizona

income tax may be withheld from the following:

• Retired or retainer pay for service in the military or naval

forces of the United States;

• Payments under the United States civil service retirement

system from the United States government service

retirement and disability fund;

• Pensions;

• Traditional Individual Retirement Accounts;

• Any other annuity;

• Unemployment compensation; and,

• Out-of-state wages earned by an Arizona resident, if the

employer and the employee agree to withhold Arizona

income tax.

Each employer remits the tax withheld to the department using

the deposit schedule that applies to that employer.

NOTE: For additional information on withholding

requirements, refer to the Employer’s Instructions for the

Employee’s Arizona Withholding Election (Form A-4

Instructions).

Why is Form A1-QRT required?

An employer must withhold Arizona income tax from wages

paid for services performed in Arizona. Tax must be withheld,

unless those wages are exempt from Arizona withholding tax.

In addition, Arizona income tax bay be withheld from pensions

and gambling winnings.

The employer must remit the tax withheld to the department,

based on the deposit schedule that applies to that employer.

Employers must reconcile the amounts withheld during the

quarter to the amounts paid during the quarter. Form A1-QRT

is filed for this purpose.

Form A1-QRT is also used as:

• The payment transmittal form for payments made on a

quarterly basis when those payments are made by check or

money order; and,

• The written notification to the department that the business

is cancelling its withholding registration.

NOTE: For details about other returns and forms that may be

required, see Withholding Tax Procedure (WTP) 16-2, What

Withholding Tax Forms and Returns to File and When to File

Them.

Who Must File Form A1-QRT

All employers, except employers who remit on an annual basis,

must file Form A1-QRT. Employers that remit on any of the

following schedules must file Form A1-QRT to reconcile their

withholding deposits for the calendar quarter:

• Quarterly

• Monthly

• Semi-weekly

• Next day

Form A1-QRT is also used as:

• The payment transmittal form for payments made on a

quarterly basis when those payments are made by check or

money order, and as,

• The written notification to the department that the business

is cancelling its withholding registration.

NOTE: An employer must file Form A1-QRT for every

quarter. This includes quarters in which the employer has not

withheld any Arizona tax. For those quarters, the employer

must file a Form A1-QRT that shows zero withholding

liability. These returns must be filed until the employer

cancels its withholding registration by filing

a final Form A1-

QRT. The only exception is for employers

that qualify to file

and pay on an annual basis (Form A1-APR).

Exception for annual payment return (Form

A1-APR)

Certain employers may make their withholding payments on an

annual basis and file an annual withholding tax return on Form

A1-APR. These employers will not file Form A1-QRT or Form

A1-R.

An employer may make its Arizona withholding payments on

an annual basis if all of the following conditions are met:

• The employer has established a history of withholding

activity by filing the quarterly tax return (Form A1-QRT)

for at least the four preceding calendar quarters.

• The employer's withholding liability was an amount

greater than zero for at least one of the four preceding

calendar quarters.

Arizona Form A1-QRT

• The average amount of Arizona income taxes withheld by

the employer in the four preceding calendar quarters does

not exceed $200. The employer will meet this average

withholding requirement if the total amount withheld in the

four preceding calendar quarters is $800 or less.

• The employer has timely filed Form A1-QRT and has

timely made its Arizona withholding payments for at least

three of the four preceding calendar quarters.

• The employer has filed Form A1-QRT for all preceding

calendar quarters and does not have a balance due (tax,

penalty, or interest) for any preceding calendar quarter.

• The employer has filed the annual reconciliation tax return

(Form A1-R) for all preceding calendar years and has

timely filed Form A1-R for the preceding calendar year.

An employer may continue to make its Arizona withholding

payments on an annual basis for the succeeding calendar year if

all of the following conditions are met:

• The average amount of Arizona income taxes withheld by

the employer in the four preceding calendar quarters does

not exceed $200; and,

• The employer has timely filed the annual tax return and has

timely made its annual Arizona withholding payment for

the preceding calendar year.

If an employer does not meet all of the qualifying conditions to

continue making its Arizona withholding payments on an

annual basis for the succeeding calendar year, or, if that

employer has an average withholding of greater than $200 for the

four preceding calendar quarters:

• The employer must determine its Arizona withholding

payment schedule for succeeding calendar quarters

according to the instructions in the Arizona Withholding

Liability/Payment Schedule section; and,

• The employer shall file the quarterly tax return (Form

A1-QRT) for succeeding calendar quarters.

What withholding payments are reconciled using

this form?

All Arizona withholding amounts averaging more than $200 per

quarter are reconciled using this form. Arizona law requires all

amounts withheld to be treated as if the withholding was from

wages paid to an employee.

NOTE: Arizona law states that all amounts withheld are to be

treated as if the withholding was from wages paid to an

employee. If you file federal Form 941 to report federal

withholding on Arizona wages and federal Form 945 to report

federal withholding on Arizona non-wage payments for the same

Employer Identification Number (EIN), file one A1-QRT to

reconcile the total Arizona withholding for the quarter. Do not

file more than one original A1-QRT for the same EIN for the

same quarter.

File Form A1-QRT for every quarter. This includes quarters in

which the employer has not withheld any Arizona income tax.

For those quarters, file Form A1-QRT reporting zero (0)

withholding liability.

Form A1-QRT must be filed until the employer cancels its

withholding registration by filing a final Form A1-QRT. (See

page 4 for instructions on filing a final Form A1-QRT.)

NOTE: Employers that qualify to file and pay on an annual

basis (Form A1-APR) are not required to file Form A1-QRT.

Payroll Service Companies

You may use a Payroll Service Company (PSC) to file your

Form A1-QRT. If you use a PSC, that company must file your

A1-QRT electronically.

Arizona Withholding Deposit Schedules

For Arizona withholding tax purposes, several deposit

schedules may apply. The schedule that an employer must use

depends on the amount of Arizona tax withheld. These

schedules are based on the average amount withheld during the

prior 4 quarter period. The employer must compute this

average at the start of each new quarter. The deposit schedule

that may apply for one quarter may not be the same schedule

that applies to the next quarter. Refer to

A.A.C. R15-2B-

101(A) OR, to the department’s procedure, WTP 16-1,

Procedure for Determining When an Employer Must Remit

Arizona Withholding Tax, for information on determining your

deposit schedule.

NOTE: Employers whose Arizona withholding tax liability for

the 2020 calendar year is $5,000 or more must make Arizona

withholding tax payments using EFT. See the section “Payment

by Electronic Funds Transfer” on page 5 for additional

information.

Explanation of Deposit Schedules

The Arizona deposit schedules are as follows:

Previous 4 Quarter

Arizona Withholding

Average

Arizona Deposit Schedule

$1,500 or less

Quarterly

(May deposit on an annual basis

if 4 quarter average is $200 or

less and other criteria met)

More than $1,500

Same time as Federal

(Monthly, Semi-

weekly, Next

Business Day)

NOTE: For help in figuring out your quarterly averages and

which deposit schedule to use, see WTP 16-2, What

Withholding Tax Forms and Returns to File and When to File

Them.

Annual Deposit Schedule

NOTE: An employer that uses the annual deposit schedule

does not file Form A1-QRT. This employer files Form A1-APR

instead.

Some employers may qualify to make one annual Arizona

withholding payment. The employer must have been in

business for at least a year and must have established a specified

filing and payment history. The employer must also have an

average quarterly Arizona tax withholding of $200 or less for

the 4 preceding calendar quarters. For complete details, see the

instructions for the Annual Payment Withholding Tax Return,

Arizona Form A1-APR.

Arizona Form A1-QRT

The payment due date for the annual deposit schedule is:

Period in Which Wages

Paid

Arizona Payment Due By

January – December

January 31 of the following

year

If the due date falls on a Saturday, Sunday, or a legal

holiday, the payment will be timely if made on the next

banking day.

Quarterly Deposit Schedule

An employer that does not qualify to make one annual Arizona

withholding payment and its income tax withheld during the

prior 4 quarters was not greater than $1,500, must use the

quarterly deposit schedule.

The payment due dates for the quarterly deposit schedule are:

Quarter in Which

Wages Paid

Arizona Payment Due By

1st

April 30

2nd

July 31

3rd

October 31

4th

January 31

If the due date falls on a Saturday, Sunday, or a legal

holiday, the payment will be considered timely if made on

the next banking day.

Monthly or Semi-Weekly Deposit Schedule

(Same Time as Federal Deposit Schedule)

When an employer’s prior 4 quarter average of Arizona income

tax withheld is more than $1,500, the employer must pay its

Arizona income tax withheld at the same time it pays its federal

tax.

For federal purposes, there are two deposit schedules, monthly

and semi-weekly. Before the start of each calendar year, the

employer must decide which of the two deposit schedules it

must use. The terms “monthly deposit schedule” and “semi-

weekly deposit schedule” do not refer to how often a business

pays wages. These terms refer to which set of deposit rules the

employer must use. The deposit rules are based on the dates

when wages are paid (cash basis); not on when tax liabilities are

accrued for accounting purposes.

Federal Monthly Deposit Schedule

For federal purposes, this schedule applies when the total

federal tax reported for the federal lookback period was

$50,000 or less. Following the monthly deposit schedule, an

employer must deposit its taxes for wages paid during the

month by the 15

day of the following month. An Arizona

employer whose prior 4 quarter average is more than $1,500,

who uses this schedule for federal purposes must also deposit

the Arizona tax withheld by the 15

day of the following month.

NOTE: If the due date falls on Saturday, Sunday, or a legal

holiday, the payment is considered timely if made on the next

banking day.

Federal Semi-Weekly Deposit Schedule

This schedule applies when the employer’s total federal tax

reported for the federal lookback period was more than

$50,000. An Arizona employer whose prior 4 quarter average

is more than $1,500, who uses semi-weekly deposit schedule

for federal purposes must use this same schedule to pay its

Arizona tax. Use the table below to determine when you must

make your deposit(s).

Semi-Weekly Deposit Schedule

Day of the Week Wages

Paid

Payment Due By

Wednesday, Thursday or

Friday

The following Wednesday

Saturday, Sunday, Monday

or Tuesday

The following Friday

If the due date falls on a Saturday, Sunday, or a legal

holiday, the withholding payment is timely if made on the

next banking day.

Federal Next Business Day Deposit

When the employer accumulates a federal tax liability of

$100,000 or more on any day during a federal deposit period,

the employer must deposit its tax by the close of the next

business day. This applies whether the employer is a monthly

or semi-weekly schedule depositor.

An Arizona employer whose prior 4 quarter average is more

than $1,500, that must deposit its federal tax by the close of the

next business day, must also deposit its Arizona tax by the close

of the next business day. If an employer is a monthly depositor,

that employer will become a semi-weekly depositor when it

incurs a next day deposit obligation. The employer will remain

a semi-weekly depositor for the remainder of the calendar year

and for the following calendar year.

General Instructions

What are the due dates for filing Form A1-QRT?

Form A1-QRT is due as follows:

Quarter

Form

A1-QRT

Due Date

Form A1-

QRT Extended

Due Date

1 (January - March)

April 30

May 10

2 (April - June)

July 31

August 10

3 (July - September)

October 31

November 10

4 (October - December)

January 31

February 10

If any due date falls on a Saturday, Sunday or legal holiday,

the return will be considered timely if it is filed by the next

business day. (See General Tax Ruling [GTR] 16-1, Timely

Filing of Income or Withholding Tax Returns Through the

United States Mail or GTR 16-2, Timely Filing of Income

or Withholding Tax Return – Holidays and Weekends.)

Extended due dates for Form A1-QRT are available to

employers who have made every payment on time during

the prior quarter. These employers may have 10 additional

days in which to file their A1-QRT.

Electronic Filing of Withholding Tax Returns

Withholding returns shall be filed electronically for taxable

years beginning from and after December 31, 2019, or when the

department establishes an electronic filing program.

For 2020, the department currently has three methods to file

Form A1-QRT electronically. These methods are:

Arizona Form A1-QRT

• An employer may register at

https://efile.aztaxes.gov/AZFSETPortal

[AZ Web File

(ASFSET)] to bulk-file its return by uploading a .csv file.

• An employer may register at

https://aztaxes.gov/Home/Page

(AZTaxes) and use the

data input method to submit its return.

• Registered transmitters of AZ Web File (AZFSET) can

bulk-file using the transmission method.

Any employer who is required to file its withholding return

electronically may apply to the director for an annual waiver

from the electronic filing requirement. The waiver may be

granted, which may be renewed for one subsequent year, if any

of the following apply:

• The employer has no computer.

• The employer has no internet access.

• Any other circumstance considered to be worthy by the

director.

To request a waiver, submit Form 292, Electronic Filing and

Payment Waiver Application, to the department. Form 292 is

available at:

https://azdor.gov/forms/other-forms/electronic-

filing-and-payment-waiver-application.

A waiver is not required if the withholding return cannot be

electronically filed for reasons beyond the employer’s control,

including situations in which the employer was instructed by

the Internal Revenue Service (IRS), or the Arizona Department

of Revenue (department) to file by paper.

Please contact the department at

azwebfilesuppor[email protected]

if you need assistance in electronically submitting your Arizona

withholding return.

Filing an Original Return

File this form on a quarterly basis. File one Form A1-QRT per

EIN per calendar quarter regardless of the source of the

withholding.

Submit Form A1-QRT electronically unless the employer has

been granted a waiver pursuant to A.R.S. § 43-325(F), or has

been instructed to file a paper return by the IRS or by the

department.

What to do if you close your business

When your business is sold, discontinued, converted to a new

form, or all your employees are dismissed, you must notify the

department by filing a final return and request the department

close your withholding account. Until you request the

department cancel your withholding account, your withholding

return(s) will continue to be due.

To file your final Form A1-QRT:

• Check box C “Final Return” to cancel your withholding

account. Enter the date final wages were paid. Also

complete Part 6.

• Check box D if this form is being filed by the surviving

employer and the period(s) covered are for less than 3

months. Enter the Predecessor Employer Name and EIN

in the spaces provided.

NOTE: To cancel your account, you must file a final Form A1-

QRT and file a final Form A1-R for the year during which final

wages were paid. Refer to the instructions for Form A1-R for

assistance in filing your final Form A1-R.

Filing an Amended Return

If this is an amended Form A1-QRT, check Box A, “Amended

Return” and complete the form using your corrected

withholding information. Complete Part 5 to explain why you

amended your return.

If you amend a

return for a quarter in a prior calendar year, you

must also file an amended Form A1-R for that

year. Include the

state copies of federal Forms W-2, W-2c, W-2G, and 1099 with

the amended Form A1-R.

Unless the employer was granted a waiver to file its original

return by paper, or was directed by the IRS or the department

to file the original Form A1-QRT as a paper return, amended

Forms A1-QRT shall be submitted electronically using either

AZFSET or a registered transmitter. For additional

information on either of these methods, see the preceding

section labeled, Electronic Filing of Withholding Tax Returns.

NOTE: Amended Forms A1-QRT cannot be submitted through

AZTaxes.

Penalties and Interest

Late Filing Penalty

If you file late, a late filing penalty will be assessed. This

penalty is 4½% (.045) of the tax required to be shown on the

return for each month or fraction of a month the return is late.

This penalty cannot exceed 25% (.25) of the tax found to be

remaining due

Late Payment Penalty

If the tax is paid late, a late payment penalty will be assessed.

This penalty is ½ of 1% (.005) of the amount shown as tax for

each month or fraction of a month for which the failure

continues. The department charges this penalty from the

original due date of the return until the date you pay the tax.

This penalty cannot exceed a total of 10% (.10) of the unpaid

tax.

NOTE: If you voluntarily file an amended return and pay the

additional tax due when you file your amended return, the

department will not assess the late payment penalty.

Exceptions are:

• The taxpayer is under audit by the department.

• The amended return was filed on demand or request by

the department.

NOTE: If the penalties in both A and B apply, the maximum

combined penalty cannot be more than 25%.

Additional Failure to Pay Penalty

An additional penalty may be assessed if the amount of tax

required to be withheld is not paid by the date set for its

payment. This penalty is 25% (.25) of the amount of tax

required to be withheld and paid to the department.

Payroll Service Company Penalty

A PSC must make withholding payments electronically. A PSC

must also file Form A1-QRT electronically. A PSC is subject to a

$25 penalty for each failure to make withholding payments

electronically. A PSC is also subject to a $25 penalty for each

failure to file withholding returns electronically. Multiple $25

penalties could apply to the same client on one return. For

example, if Client A is required to make 4 payments in the 3rd

quarter, and none of the payments are made electronically, the PSC

Arizona Form A1-QRT

would be subject to four $25 penalties, totaling $100. If the PSC

files a paper Form A1-QRT for Client A, the PSC will be charged

another penalty of $25. The PSC would owe a grand total of $125

penalties related

to Client A for the 3rd quarter.

Interest

The department charges interest on any tax not paid by the due

date. The Arizona interest rate is the same as the federal rate

imposed on individual taxpayers.

Payment of Tax

The entire amount of tax must be paid by the original due date of

Form A1-QRT. The tax must be paid by the original due date even

if the employer has been granted an extension of time to file Form

A1-QRT.

NOTE: If the due date falls on a Saturday, Sunday, or a legal

holiday, the payment will be considered timely if made on the next

business day.

Payment by Electronic Funds Transfer

Employers are required to pay their tax liability by electronic funds

transfer (EFT) if the employer owes:

• $5,000 or more for any taxable year beginning from and after

December 31, 2019, through December 31, 2020; or

• $500 or more for any taxable year beginning from and after

December 31, 2020.

NOTE: If an employer was required to make its tax payments for

taxable year 2020 by EFT, it must also pay any additional tax due

from an amended return by EFT,

An employer may apply to the director for an annual waiver from

the electronic payment requirement. The application must be

received by December 31 of each year. The director may grant the

waiver if any of the following applies:

• The employer has no computer.

• The employer has no internet access.

• Any other circumstance considered to be worthy by the

director exists, including:

o The employer has a sustained record of timely payments, and,

o No delinquent tax account with the department.

To request a waiver, submit Form 292, Electronic Filing and

Payment Waiver Application, to the department. Form 292 is

available at:

https://azdor.gov/forms/other-forms/electronic-filing-

and-payment-waiver-application.

NOTE: An employer who is required to pay by EFT but who fails

to do so is subject to a penalty of 5% (.05) of the amount of the

payment not made by EFT. See A.R.S. § 42-1125(O).

For additional information on electronic funds transfer, refer to

A.R.S. § 42-1129 and the related Arizona Administrative Code rules

(A.A.C. R15-10-301 through R15-10-307) for detailed information.

How to Make EFT Payments

Employers making EFT payments must register with the

department before their EFT payments may be accepted. An

officer of the employer must complete the initial registration.

Employers may use AZTaxes.gov to make EFT payments:

• Payments can be made electronically from a checking or savings

account. Login to your account on

www.AZTaxes.gov and

choose the e-check option. Follow the prompts to complete

your registration.

There is no fee to use this method. This payment method will

debit the amount from the specified checking or savings

account on the date specified. If an electronic payment is made

from a checking or savings account, a confirmation number

will be generated. Please keep this confirmation number as

proof of payment.

• Payments can be made by American Express, Discover,

MasterCard, or Visa credit cards. Login to your account on

www.AZTaxes.gov and choose the credit card option. This

will take you to the website of the credit card payment service

provider. Follow the prompts to make your payment.

The service provider will charge a fee based on the amount of

the tax payment. The service provider will disclose the

amount of the fee during the transaction and you will be given

the option to continue or cancel. If you accept the fee and

complete the credit card transaction, a confirmation number

will be generated. Please keep this confirmation number as

proof of payment.

• EFT payments may also be made by ACH Credit. To register

to make ACH Credit payments, go to the department’s

website, www.azdor.gov. Click on “Forms”, then click

“Other Forms.” Click on Form number 10366, Electronic

Funds Transfer (EFT) Disclosure Agreement for ACH Credit

filers. Click “Download.” Complete the form as instructed.

Submit the completed application at least five business days

before the first anticipated transaction as it may take that long

to process the application.

Fax the completed form to the department at (602) 771-9913.

You may also email the completed form to the department at

[email protected]. Once the application is

processed, the employers will receive additional information

to present to its bank to make the ACH Credit payment.

The payment will be electronically transferred into the

department’s account, normally the next business day. The

employers should consult with its bank for the timeframe

required to make timely payments. NOTE: The employers

may be charged a service fee.

NOTE: Employers using a foreign bank account to make EFT

payments cannot make EFT payments by ACH Debit. The

department does not accept ACH Debit payments from a foreign

bank account. If the employer wishes to make a payment from a

foreign bank account by EFT, the payment MUST be made by

ACH Credit. See the instructions for ACH Credit above to register

and make ACH Credit payments.

Specific Instructions

Part 1 - Taxpayer Information

Name, Address, Phone Number and Address

Change Box

Type or print the employer's name, address, and phone number

in the spaces provided.

If the employer has a

foreign address, enter the information in

the following order:

city, province or state, and country. Follow

the country’s

practice for entering the postal code. Do not

abbreviate the

country’s name.

Arizona Form A1-QRT

Employer Identification Number (EIN)

Enter the employer’s EIN. If the employer does

not have an EIN,

it must get one from the Internal Revenue Service. All returns,

statements, or other documents filed with the department must

have the employer’s EIN indicated on them. Employers that

fail to include their EIN may be subject to a penalty.

Quarter and Year

Enter the quarter and the year for which Form A1-QRT is being

filed. For this purpose, the term “quarter” refers to a calendar

quarter based on a calendar year. Each quarter is comprised of

three months and each quarter contains the months shown in the

following chart.

Quarter

Months in Quarter

1st

January through March

2nd

April through June

3rd

July through September

4th

October through December

Check Boxes:

A. Amended Return

If this is an amended Form A1-QRT, check Box A, “Amended

Return” on page 1. Complete Part 5 to

explain why you are

amending this return.

If you amend a

return for a quarter in a prior calendar year, you

must also file an amended Form A1-R for that

year. Include the

state copies of the federal Forms W-2, W-2c, or corrected

copies of Forms W-2G and 1099with the amended Form A1-R.

NOTE: An amended Form A1-QRT can only be electronically

filed through https://efile.aztaxes.gov/AZFSETPortal by a

PSC or by an employer filing through a registered transmitter.

All other employers required to file an amended Form A1-

QRT must file a paper return.

B. Address Change

If you changed your address since you last filed Form A1-QRT,

enter your current address in Part 1 and check Box B, “Address

Change.”

C. Final Return

If this is a final return, check Box C, “Final Return (CANCEL

ACCOUNT)” to request that the department cancel your

withholding account. Enter the date final wages were paid.

Complete Part 6 to indicate the reason

for the cancellation.

Complete the remainder of your return to report your Arizona

income tax withholding liability for the period(s) in which your

account was closed.

NOTE: You must also file a final Form A1-R. Refer to the

instructions for Form A1-R for assistance in filing your final

Form A1-R.

D. Surviving Employer

If you file this return as the surviving employer and the

period(s) covered by this return are for less than 3 months,

check Box D. Also, enter the Predecessor Employer Name and

EIN in the spaces provided.

Line E - Total Arizona Payroll for the Quarter

Enter the total gross Arizona payroll for this calendar quarter.

Total gross Arizona payroll means the amounts considered

wages for federal income tax withholding purposes.

Line F – Total Number of Employees paid Arizona Wages

for this Quarter

Enter the number of employees whose compensation for this

calendar quarter was subject to Arizona withholding.

Include in this number:

• Employees who had Arizona withholding deducted from

their compensation during this calendar quarter, and

• Employees whose compensation was for services

performed in Arizona but the employee(s) filed an election

to not have any Arizona withholding deducted from their

compensation.

Do not include in this number:

• Annuity recipients,

• Independent contractors,

• Pension recipients, or,

• Employees whose Arizona compensation is excluded from

withholding by Arizona law.

Part 2 - Tax Liability Schedule

Complete section A, Quarterly Deposit Schedule, or section B,

Monthly or Semi-Weekly Deposit Schedule. DO NOT

complete both.

Include all withholding amounts from all sources. Arizona law

requires all amounts withheld from pensions and annuities,

gambling winnings, unemployment compensation, etc., be

treated as if the withholding was from wages paid to an

employee. File one Form A1-QRT per EIN for the same quarter

for all Arizona income tax withheld regardless of the source of

the Arizona withholding.

Section A

Complete section A if the average amount of your Arizona tax

withheld for the prior 4 quarters was greater than $200, but not

more than $1,500.

Line A1

Enter the tax amount withheld for the quarter on line A1. Also,

enter this amount in Part 3, line 1. Do not complete Section B.

Continue to Part 3. Do not complete Part 4.

NOTE: If you are a monthly depositor and incur a next-day

deposit requirement during the quarter, you become a semi-

weekly depositor for the remainder of the quarter, and for the

following calendar year.

Section B

Complete section B if the average amount of your Arizona tax

withheld for the prior 4 quarters was greater than $1,500.

Arizona employers whose prior 4 quarter average of Arizona

income tax withheld is more than $1,500 must pay its Arizona

income tax withheld to the department at the same time it pays

its federal income tax withheld: monthly, semi-weekly, or next

day.

If you are a semi-weekly depositor, or you incurred a next-day

liability, check the box and complete Part 4 before completing

Part 2.

Complete Part 4 only for the months in which you had a semi-

weekly deposit or had a next-day deposit requirement.

Arizona Form A1-QRT

Lines B1 through B3

Enter the tax amount withheld for each month of the quarter. If

you are a semi-weekly depositor, or had a next day liability,

enter the amount(s) in Part 4, Schedules A, B, and C on lines

B1 through B3.

Line B4

Total the amounts on lines B1 through B3. Enter the total. This

is the total amount withheld for the quarter.

Part 3 - Tax Computation

Line 1 - Liability (Arizona Tax Withheld or Amount

Required to be Withheld During the Quarter)

• Quarterly Depositors

Enter the amount from Part 2, Section A, line A1.

• Monthly and Semi-weekly Depositors

Enter the amount from Part 2, Section B, line B4.

Line 2 - Payments Made during the Quarter

Enter the total amount of payments made for this quarter. If

no payments were made prior to filing this return, enter “0”.

Do not include any payment that is made with this return (or

for this return, if you are making a payment for an amount due

for this return).

Line 3 - Total Amount Due

Subtract the amount on line 2 from the amount on line 1. Enter

the difference.

If line 3 is a positive number, this is the amount of tax

due.

See the section, Payment of Tax, Penalties, and Interest, below

for details on paying your tax due. If you owe any penalty or

interest, the department will

calculate these amounts and mail a

billing notice after the return is processed. The entire amount

of tax must be paid by the due date of Form A1-QRT.

If you are filing an amended return and that return shows a

balance due, enclose the amount due with the amended return,

unless your payment must be made by EFT. The department

will send you a bill for

any interest or penalty due once the

amended return is processed.

If line 3 is a negative number (an amount less than zero),

this is the overpayment for the quarter. Use a minus sign to

indicate a negative amount. After the return is processed and

payments are confirmed, the overpayment will be applied to

any outstanding liabilities, possibly in another tax type. If the

overpayment exceeds the outstanding liabilities or the employer

has no outstanding liabilities, a refund check will be issued and

mailed to the employer. A refund will not be issued once the

overpayment is applied to a liability.

Payment of Tax, Penalties, and Interest

The entire amount of tax, penalties, and interest is due by the

original due date of the return.

If payment is due, and the employer is required to pay by EFT,

see the Section, How to Make EFT Payments, for instructions on

paying your tax liability by EFT.

If payment is due, and the employer is not required to pay by

EFT, you may elect to pay by EFT. Or you may pay by check or

money order. If paying by check or money order, make the check

or money order payable to the Arizona Department of Revenue.

Include the employer’s EIN on the front of the check or money

order. Include the check or money order with your return.

NOTE: If this is an amended Form A1-QRT and you were

required to make 2020 withholding payments by EFT, you must

also pay any additional withholding tax due from the amended

return by EFT.

Part 4 – Semi-Weekly/Next-Day Deposit

Schedule

If you checked the box in Part 2, Schedule B, complete Part 4

for each month you are required to make withholding deposits

on a semi-weekly schedule or you are required to make a

federal next day deposit.

Enter the amount of Arizona withholding tax liability on the

day (of the month) the liability was incurred. Do not enter the

amount of the withholding payment(s). Enter the total

withholding liability for the month on the line labeled “Month

1, 2, or 3.”

EXAMPLE: Taxpayer R is a semi-weekly depositor. It

incurred an Arizona tax withholding liability on the following

dates in January 2020: January 3 - $1,500; January 17 -

$1,750; and January 31 - $1,600. In Schedule A, R enters

$1,500 on line 3; R enters $1,750 on line 17; and R enters

$1,600 on line 31. On the line labeled “Month 1 Liability.” R

enters the total tax liability for January 2020 - $4,850. R also

enters this amount on Part 2, Schedule B, line B1.

Taxpayers with Next-Day Obligations: If you have a next-

day obligation, check the box to the right of the day on which

you incurred a next-day withholding obligation. If you do not

have a next-day obligation, do not check the box.

EXAMPLE: Taxpayer R incurred an Arizona withholding tax

liability on the following dates in February 2020: February 14

- $2,350, and February 28

- $1,950. In addition, R incurred a

federal next-day obligation on February 14. In Schedule B, R

enters $2,350 on line 14, and checks the box on line 14 to

indicate it incurred a next-day liability. R enters its February

28 liability on line 28 and does not check the box on line 28

because it did not incur a next-day liability. R enters its

liability for February 2020 - $4,300 on the line labeled “Month

2 Liability”. R also enters this amount on Part 2, Schedule B,

line B2.

Part 5 - Amended Return Information

If this is an amended return, explain why you are amending

Form A1-QRT

Part 6 – Final Form A1-QRT

Lines 1 through 6 -

If you checked the Box C, “Final Return (CANCEL

ACCOUNT)”, check the box that explains why this is your final

return. If the reason is not provided, check “Other” and enter

your own explanation.

Line 7 –

Check the box and provide name and location of your records

if they will be kept at a different location from the address you

provided in Part 1.

Arizona Form A1-QRT

Line 8 –

Check the box and provide the name and address of the

successor employer, if any.

Who Must Sign Form A1-QRT

The following persons are authorized to sign the return for each

type of business entity.

• Sole proprietorship - The individual who owns the

business.

• Corporation [including a limited liability company

(LLC) treated as a corporation] - The president, vice

president, or other principal officer duly authorized to

sign.

• Partnership (including an LLC treated as a

partnership) or unincorporated organization - A

responsible and duly authorized member, partner, or

officer having knowledge of its affairs.

• Single member LLC treated as a disregarded entity

for federal income tax purposes - The owner of the LLC

or a principal officer duly authorized to sign.

• Trust or estate - The fiduciary.

Form A1-QRT may be signed by a duly authorized agent of the

taxpayer if a valid power of attorney has been filed.

Paid Preparer Use Only

Paid preparers: Sign and date the return. Complete the firm

name and address lines (the paid preparer’s name and address,

if self-employed).

Paid preparers must provide a Tax Identification Number

(TIN). Paid preparers that fail to include their TIN may be

subject to a penalty.

The TIN for a paid preparer may be one of the following:

• The preparer’s PTIN,

• The EIN for the business, or,

• The individual preparer’s social security number

(SSN), if self-employed.

Click for PDF

Form Information

Fact Name	Details
Form Purpose	The Arizona Form A1-QRT is used by employers to report and reconcile Arizona income tax withheld from employees' wages during a calendar quarter.
Filing Frequency	Employers must file the A1-QRT form every quarter, even if no taxes were withheld during that period. This ensures compliance with state regulations.
Deposit Schedule	The deposit schedule for withholding taxes depends on the average amount withheld in the previous four quarters. Employers with lower amounts may file quarterly, while others may need to file monthly or semi-weekly.
Final Return Notification	If an employer is ceasing operations or canceling their withholding account, they must indicate this by checking the appropriate box on the form. This helps the state update their records accurately.
Governing Laws	The filing and requirements for the A1-QRT are governed by Arizona Revised Statutes (A.R.S.) § 43-401 and related tax procedures, ensuring adherence to state tax laws.

Detailed Guide for Filling Out Arizona Tax Return

Completing the Arizona Tax Return Form A1-QRT involves several steps to ensure accurate reporting of withholding tax for your business. Follow the instructions carefully to avoid any errors that may lead to complications with your tax filings.

Gather necessary information, including your business name, Employer Identification Number (EIN), address, and contact information.
Indicate the quarter and year for which you are filing. Enter the appropriate quarter number (1, 2, 3, or 4) and the four-digit year.
Check the appropriate boxes if you are filing an amended return, changing your address, or submitting a final return.
If this is a final return, provide the date final wages were paid and complete Part 6.
Enter the total Arizona payroll for the quarter and the total number of employees paid Arizona wages during that quarter.
Complete Part 2 by selecting either the Quarterly Deposit Schedule or the Monthly/Semi-Weekly Deposit Schedule based on your previous withholding averages.
In Part 3, calculate your tax liability by entering the total amount withheld during the quarter and any payments made during the quarter.
Determine the total amount due by subtracting the payments from the liability amount.
Sign and date the declaration section, confirming the accuracy of the information provided.
If applicable, fill in the paid preparer's information, including their signature and PTIN.
Make your check payable to the Arizona Department of Revenue and include your EIN on the payment.
Mail the completed return and payment to the Arizona Department of Revenue at the designated address.

After completing the form, ensure all information is accurate and submit it by the due date to avoid penalties. Keep a copy for your records. If you have any questions or need assistance, consult the Arizona Department of Revenue website or contact their office directly.

Obtain Answers on Arizona Tax Return

What is Form A1-QRT and why is it required?
Form A1-QRT is the Arizona Quarterly Withholding Tax Return. Employers must use this form to report and remit Arizona income tax withheld from wages paid to employees for services performed in Arizona. It’s essential because it reconciles the amounts withheld during the quarter and ensures compliance with Arizona tax laws. Employers must file this form even if no tax was withheld during the quarter. In such cases, a zero withholding liability must be reported.
Who is required to file Form A1-QRT?
All employers, except those who remit on an annual basis, must file Form A1-QRT. This includes employers who remit on quarterly, monthly, semi-weekly, or next-day schedules. Even if an employer did not withhold any Arizona income tax during a quarter, they are still required to file this form. It’s crucial to maintain compliance and avoid penalties.
What are the due dates for filing Form A1-QRT?
Form A1-QRT is due on specific dates based on the quarter:
- 1st Quarter (January - March): Due April 30
- 2nd Quarter (April - June): Due July 31
- 3rd Quarter (July - September): Due October 31
- 4th Quarter (October - December): Due January 31
If any due date falls on a Saturday, Sunday, or legal holiday, the return will be considered timely if filed by the next business day. Employers who made all payments on time during the prior quarter may be eligible for a 10-day extension.
What types of payments are reconciled using Form A1-QRT?
Form A1-QRT reconciles all Arizona withholding amounts averaging more than $200 per quarter. This includes taxes withheld from wages, pensions, and gambling winnings. Employers must treat all withheld amounts as if they were from wages paid to employees. If federal forms like Form 941 or Form 945 are filed, one A1-QRT should be submitted to reconcile the total Arizona withholding for the quarter.

Common mistakes

Filling out the Arizona Tax Return form can be a straightforward process, but many individuals make common mistakes that can lead to complications. One frequent error is neglecting to check the appropriate box for amended returns or final returns. This oversight can result in confusion for the Arizona Department of Revenue and may delay processing.

Another common mistake is failing to enter the correct Employer Identification Number (EIN). The EIN is crucial for identifying the business, and any discrepancies can cause significant issues in tax processing. Additionally, not providing complete taxpayer information, such as the business address or telephone number, can lead to unnecessary delays or rejection of the return.

Many people also overlook the importance of accurately calculating their total Arizona payroll for the quarter. Inaccurate payroll figures can lead to incorrect tax liabilities, which may result in penalties or interest. Furthermore, some individuals mistakenly complete both the Quarterly Deposit Schedule and the Monthly or Semi-Weekly Deposit Schedule. It is vital to choose only one of these sections based on the business's prior withholding activity.

Missing the due date for filing the return is another frequent error. Employers should be aware of the specific deadlines for each quarter. If a return is submitted late, it may incur penalties and interest. Additionally, some filers fail to keep copies of their submitted forms and supporting documents. Retaining these records is essential for future reference and potential audits.

Finally, individuals often forget to sign and date the return. A missing signature can render the form invalid, leading to complications in processing. It is also important to ensure that any payments are made correctly and on time, as delays can result in additional fees. Avoiding these common mistakes can streamline the tax filing process and ensure compliance with Arizona tax laws.

Documents used along the form

When filing your Arizona Tax Return, there are several other forms and documents that you may need to complete. These documents help ensure that all tax obligations are met and provide necessary information to the Arizona Department of Revenue. Below is a list of five common forms and documents often used alongside the Arizona Tax Return form.

Form A-4: This form is the Employee's Arizona Withholding Election. Employees use it to indicate how much state income tax should be withheld from their paychecks. Employers must keep this form on file for their records.
Form A1-R: The Annual Withholding Tax Reconciliation form is used by employers to reconcile their total withholding tax for the year. This form summarizes all amounts withheld and is typically filed at the end of the tax year.
Form W-2: This is the Wage and Tax Statement that employers must provide to their employees. It details the amount of wages earned and taxes withheld during the year. Employees use this form to file their personal income tax returns.
Form 941: This is the Employer's Quarterly Federal Tax Return. It reports income taxes, Social Security tax, and Medicare tax withheld from employee wages. Employers must file this form with the IRS every quarter.
Form A1-APR: The Annual Payment Withholding Tax Return is for employers who qualify to make their withholding payments on an annual basis. This form summarizes the annual withholding and is due by January 31 of the following year.

Understanding these forms and documents can help streamline the filing process and ensure compliance with Arizona tax laws. Always check for the most current requirements and consult with a tax professional if needed.

Similar forms

IRS Form 941: This form is used by employers to report federal income tax withheld from employee wages. Similar to the Arizona Tax Return, it helps reconcile the amounts withheld and ensures compliance with tax obligations. Both forms require detailed information about wages and taxes withheld for a specific period.
IRS Form 945: This form is utilized to report federal income tax withheld from nonpayroll payments, such as pensions and gambling winnings. Like the Arizona Tax Return, it serves to reconcile withholding amounts, ensuring that the correct taxes are reported and paid.
Arizona Form A-4: This is the Arizona Employee's Withholding Election form, which allows employees to choose how much state tax to withhold from their paychecks. It is similar to the Arizona Tax Return in that it directly affects the withholding process and compliance with state tax laws.
IRS Form W-2: This form reports an employee's annual wages and the amount of taxes withheld. Like the Arizona Tax Return, it summarizes the withholding information for the year and is essential for both employees and employers to ensure accurate tax reporting.
Arizona Form A1-R: This is the annual reconciliation return for Arizona withholding tax. It is similar to the Arizona Tax Return in that it reconciles the total amount of tax withheld over the year, ensuring that the correct amount has been reported and paid to the state.
IRS Form 1099: This form is used to report various types of income other than wages, salaries, and tips. It is similar to the Arizona Tax Return in that it provides a summary of income that may be subject to withholding, helping to ensure compliance with tax obligations.

Dos and Don'ts

When filling out the Arizona Tax Return form (A1-QRT), it is essential to follow specific guidelines to ensure accuracy and compliance. Here are nine key things to remember:

Do file only one original A1-QRT per Employer Identification Number (EIN) for each quarter.
Don't forget to include all required taxpayer information, such as your name, EIN, and address.
Do check the appropriate boxes if filing an amended return, changing your address, or submitting a final return.
Don't leave any sections incomplete; ensure all relevant fields are filled out correctly.
Do calculate your total tax liability accurately and report it in the designated sections.
Don't mix up the deposit schedules; use the correct one based on your previous quarter's withholding averages.
Do sign and date the return before submitting it to avoid delays in processing.
Don't forget to keep a copy of the completed form for your records.
Do mail your return and payment to the Arizona Department of Revenue at the specified address.

By adhering to these guidelines, you can navigate the Arizona Tax Return process more smoothly and avoid potential pitfalls.

Misconceptions

Understanding the Arizona Tax Return form can be challenging. Several misconceptions exist that may lead to confusion. Here are four common misconceptions explained:

Only Employers with Employees Need to File: Some believe that only employers with active employees must file Form A1-QRT. In reality, every employer must file this form for each quarter, even if no Arizona income tax was withheld. Filing a zero withholding return is necessary until the employer cancels their withholding registration.
Filing Late Has No Consequences: There is a misconception that filing the A1-QRT late does not carry penalties. However, the Arizona Department of Revenue imposes penalties for late filings. Employers should adhere to the due dates to avoid additional fees.
Amended Returns Are Rarely Necessary: Many believe that amended returns are seldom needed. In fact, if an error occurs or if there are changes in the withholding amounts, filing an amended Form A1-QRT is essential to correct the record and avoid potential issues with the tax authority.
Electronic Filing is Optional: Some think that electronic filing of the A1-QRT is optional. However, as of 2020, electronic filing is mandatory for all withholding returns. Employers must utilize the electronic filing methods established by the Arizona Department of Revenue.

By clarifying these misconceptions, employers can ensure compliance and avoid potential pitfalls associated with the Arizona Tax Return form.

Key takeaways

Key Takeaways for Filling Out and Using the Arizona Tax Return Form A1-QRT

File only one original A1-QRT per Employer Identification Number (EIN) per quarter.
Complete Part 1 with accurate taxpayer information, including name, EIN, and address.
Check the appropriate box for amended returns, address changes, or final returns.
Report total Arizona payroll and the number of employees paid Arizona wages in Part 1.
Determine your tax liability by including all withholding amounts from various sources in Part 2.
Choose the correct deposit schedule based on your average withholding over the past four quarters.
File Form A1-QRT even if no Arizona tax was withheld; indicate zero withholding liability for those quarters.
Use the correct due dates for filing and payments based on the quarter, and remember to account for weekends and holidays.
If applicable, use a Payroll Service Company to file electronically on your behalf.
Keep records of all filings and payments, especially if you are using the annual payment option.