Tax Deadlines for Arizona Filers and Businesses

Arizona taxpayers often stay focused on federal dates like the April 15 tax filing deadline or the January 31 deadline for providing W-2s and 1099s, but the state has its own calendar of requirements that can be easy to miss.

Businesses face additional deadlines tied to Transaction Privilege Tax filings, city sales tax differences, withholding reconciliation and deadlines connected to actions rather than returns. Adhering to both state and federal requirements can help your business avoid penalties, interest and unnecessary stress during the year.

Arizona Transaction Privilege Tax and City-Level Filing Differences

Arizona’s Transaction Privilege Tax, or TPT, functions differently from a traditional sales tax. The tax is imposed on the business for the privilege of conducting taxable activity within the state, and TPT filings follow their own schedule.

Most businesses file TPT monthly, although some with lower annual liability may qualify for quarterly or annual filing. Monthly TPT returns and payments are generally due on the last business day of the month following the reporting period. Even if a business has no taxable activity for the period, a zero return is still required.

Many operators overlook city-level obligations, especially businesses with multiple locations. Cities set their own tax rates and may require additional reporting through the state portal. Filers often assume state-level compliance covers all jurisdictions, which is why reporting gaps at the city level are a common source of notices and penalties.

State and Federal Deadlines Are Not Always Aligned

Businesses frequently assume that a federal extension automatically gives them more time for all state-level filings. Arizona does allow extensions for some returns, but the timing and requirements do not always match the federal schedule. A federal extension for an S corporation or partnership does not extend Arizona TPT deadlines, withholding deadlines or city sales tax filings. These continue on their usual calendar regardless of federal timing.

Filing Deadlines Versus Payment Deadlines for Individuals and Businesses

Individuals typically follow the federal income tax timeline for filing returns. However, payment of any tax due must be made by the standard federal due date to avoid interest, even if the individual plans to file under an extension. If Arizona withholding applies through employment, reconciliation filings still need to be completed by the Arizona due date.

For S corporations and partnerships, federal filing deadlines differ from individual return deadlines. These businesses must also complete payroll withholdings, reconcile state withholding and ensure payments are submitted on time. Federal extensions do not automatically extend state-level payment obligations.

Employers must also file Arizona Form A1-R, along with copies of W-2s and any required 1099-NECs. These filings sit outside the income tax timeline and carry their own firm due dates.

Deadlines Based on Actions, Not Filings

Some of the most important deadlines on the Arizona calendar are tied to required actions rather than formal filings. These often create the biggest compliance problems because they fall earlier than the related tax returns.

Issuing 1099-NECs

Any business that pays a contractor $600 or more in a year must issue a Form 1099-NEC. These must be provided to recipients by January 31. This deadline does not move if you plan to file the related return under a federal extension. Penalties apply if the form is issued late, even when the business is otherwise current on federal or state returns.

Completing and Issuing W-2s

Employers must furnish W-2s to employees by January 31 as well. These also feed into Arizona’s state withholding reconciliation deadlines. Late W-2 issuance creates cascading problems for both workers and the employer’s compliance record.

Running Final Payroll for S Corporation Owners

S corporation owners who take W-2 compensation must ensure their final payroll runs before December 31 for the wages to count in that tax year. Waiting until early January to correct an oversight is not permissible and often creates issues with reasonable compensation calculations, payroll tax reconciliations and year-end state withholding reports.

Closing the Books Before Making Elections

Certain federal and state elections depend on accurate year-end books. Businesses that wait too long to finalize their ledgers risk carrying errors into tax filings, affecting depreciation schedules, pass-through income reporting and state adjustments. These issues are far easier to prevent than to correct after filing.

Common Pitfalls for Arizona Filers

Arizona filers commonly run into trouble in these areas:

• Forgetting that city-level sales tax reporting may differ from the state requirements
• Missing zero return filings for slow periods
• Believing a federal extension also extends Arizona deadlines
• Delaying W-2 or 1099-NEC issuance because they assume their extension covers those forms
• Running the S corporation owner payroll after year-end and trying to treat it as prior year compensation
• Completing year-end bookkeeping too late to support timely elections or adjustments

Professional Support to Help Phoenix Businesses Remain Compliant With Arizona Tax Requirements

Arizona’s layered tax system requires close attention to state, city, payroll and federal deadlines throughout the year. If you want support keeping your deadlines organized and your filings accurate, schedule a consultation with our CPA at H&H Accounting Services by calling (480) 561-5805.