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Arizona Income Tax Withholding Requirements

Filed under Payroll Taxes. Fact checked on February 8, 2013.

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Employers in Arizona must conform with these state rules relating to income tax withholding and administration.

General Withholding Requirement: Arizona income tax must be withheld from wages paid for services performed in Arizona by residents and nonresidents. However, a nonresident who performs services for an employer within Arizona may claim an exemption from withholding if:

  • the employee is a resident of California, Indiana, Oregon, or Virginia; and
  • the employee anticipates having no Arizona tax liability because the employee can claim an Arizona tax credit for income taxes paid to the state of residency.

Employee Withholding Exemption Forms: Arizona Form A-4 must be completed by each employee, to determine the appropriate level of state income tax to withhold from earnings. Of course, Federal Form W-4 also must be completed by each employee, to determine the appropriate level of federal income tax to withhold from earnings.

Reciprocal Agreements: None.

Administration:

Arizona Department of Revenue
Withholding Division
1600 W. Monroe
Phoenix, Arizona 85007-2650
Telephone: 602-255-2060

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