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.
