Arizona 1099 filing requirements (2026)
Arizona generally requires state 1099 filing only when you withheld Arizona income tax from the payment. Those forms are due January 31 (with Form A1-R or A1-APR). Otherwise the federal filing is generally enough.
| State 1099-NEC filing required? | Only if you withheld state income tax |
|---|---|
| Threshold | Follows federal ($2,000 for 2026 payments) |
| State due date | January 31 (with Form A1-R or A1-APR) |
| IRS CF/SF participant | Yes (direct filing still required) |
| Filing portal | https://www.aztaxes.gov/ |
How does Arizona treat the new $2,000 federal threshold?
No dollar threshold: filing with ADOR is triggered only by Arizona withholding. ADOR: 'ADOR only requires submission of Form 1099 that reports Arizona income tax withheld. Taxpayers only need to submit Form 1099-NEC if there is Arizona withheld.' 1099s without Arizona withholding are not filed with Arizona regardless of amount. No ADOR statement found on the federal 2026 $2,000 threshold (not relevant to Arizona's withholding-based trigger).
What if you withheld Arizona income tax?
Federal Forms 1099 reporting Arizona income tax withheld are an integral part of, and must be included with, Form A1-R (Withholding Reconciliation Tax Return) or Form A1-APR (Annual Payment Withholding Tax Return), due January 31. ADOR states it is not accepting Form 1099-NEC electronically; each required 1099-NEC must be submitted as a .txt file on optical media (per ADOR Publication 701) or on paper, attached to a paper Form A1-T if the A1-R/A1-APR was e-filed. A 30-day extension for A1-R also extends the 1099 due date.
Check a specific payment
Use our free 1099 Filing Checker to see whether a payment needs a federal 1099 and how Arizona's rules apply.
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