Arizona Creates Filing Requirement for Form 1099-S

Paul Ogawa
January 12, 2021

The Arizona Department of Revenue recently published information creating a new filing requirement for Form 1099-S. This filing requirement is new for tax year 2020 and requires Form 1099-S to be filed if certain criteria are met: specifically, if the form must be filed federally AND if the address or legal description of the property reported is in Arizona. This is a departure from the general 1099 filing rules which required 1099 forms if they reported Arizona state withholding: Form 1099-S does not report state withholding.

To review this requirement and instructions on electronic filing for said form, click here to visit the Arizona Department of Revenue’s E-services Division website. For additional information about filing information returns electronically, click here to review Publication 701.

Sign up for Email Updates

Stay up to date with the latest tax and compliance updates that may impact your business.


Paul Ogawa

Paul Ogawa is a Senior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.
Share This Post