Arizona has released its 2017 Quarterly Withholding Tax Return, the A1-QRT. This form is the quarterly reconciliation and reporting form used for withholding payments made over the course of a quarter.
The form has undergone extensive formatting changes, but relatively few material changes. The form now requests more detail related to business closures and successive businesses, and it also requests information on any predecessor employer if the filer is a surviving employer. In addition, for occasions where the form is filed as a final return, the form now requests information of any successor employer.
The attached instructions have also undergone similarly broad formatting changes with a few material changes. The instructions now make it explicit that payroll service companies must include their TINs on any returns they prepare for employers and that any return prepared by a payroll service company must be filed electronically. The revision also includes instructions for who must sign the return. The revision’s instructions also omit the example of the form previously provided at the end of the instructions.
To view the Quarterly Withholding Tax Return and its instructions, please click here.
The post Arizona Releases Updated A1-QRT: Quarterly Withholding Tax Return appeared first on Sovos.