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Depositing and Reporting Withheld Taxes: Arizona

Depositing and Reporting Withheld Taxes requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: Mary Grace McNear, Kutak Rock LLP

Summary

  • Deposit thresholds and due dates are based on the average amount an employer withholds during the four calendar quarters of the preceding calendar year. See Deposit Thresholds and Schedules.
  • Employers that do not deposit electronically must complete the appropriate form. Quarterly reconciliation returns are also necessary. See Forms.
  • Penalties are imposed for failure to comply with the income tax depositing and filing requirements. See Penalties.
  • Certain employers are required to make deposits by electronic funds transfer (EFT). See Electronic Deposit Requirements.