ARIZONA WITHHOLDING TAX RULING

WTR 99-1

(This ruling supersedes Arizona Withholding Tax Ruling WTR 92-4)

This substantive policy statement is advisory only. A substantive policy statement does not include internal procedural documents that only affect the internal procedures of the agency and does not impose additional requirements or penalties on regulated parties or include confidential information or rules made in accordance with the Arizona administrative procedure act. If you believe that this substantive policy statement does impose additional requirements or penalties on regulated parties you may petition the agency under Arizona Revised Statutes § 41-1033 for a review of the statement.

ISSUE:

What are the Arizona information return reporting requirements?

APPLICABLE LAW:

Laws 1998, 2^nd RS, Ch. 283, § 26 (SB1229) repealed Arizona Revised Statutes (A.R.S.) § 43-344 which prescribed the Arizona information return reporting requirements.

A.R.S. § 43-412 sets forth the requirements for the filing of Arizona withholding tax returns.

DISCUSSION AND RULING:

A.R.S. § 43-344 which formerly required the filing of all information returns required by Internal Revenue Code §§ 6041 to 6050(N) was repealed effective August 21, 1998. Arizona now requires information reporting only when an information return reflects Arizona income tax withholding.

Arizona requires withholding information reporting when Arizona income tax is withheld from:

Wages or other compensation paid to an employee

Pension payments

Certain gambling winnings

Premature withdrawals of Arizona state and local government retirement

Unemployment compensation payments

Attached is a list of the information returns affected by the repeal of A.R.S. § 43-344. These returns are no longer required to be filed with Arizona unless the return reflects Arizona income tax withholding.

For more information concerning Arizona income tax withholding on pensions or annuities, see Arizona Withholding Tax Ruling WTR 99-2.

Mark W. Killian, Director

Explanatory Notice
The purpose of a tax ruling is to provide interpretive guidance to the general public and to department personnel. A tax ruling is intended to encompass issues of law that are not adequately covered in statute, case law or administrative rules. A tax ruling is a position statement that provides interpretation, detail, or supplementary information concerning application of the law. Relevant statute, case law, or administrative rules, as well as a subsequent ruling, may modify or negate any or all of the provisions of any tax ruling. See GTP 96-1 for more detailed information regarding documents issued by the Department of Revenue.

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Attachment:
I.R.C. § 6041
1. Form W-2G (1096)
2. Form TDF 90.22.1
3. Form 1099-MISC (1096)
4. Form 4789
5. Form 5498 (1096)

I.R.C. § 6041A
Form 1099-MISC (1096)

I.R.C. § 6042
Form 1099-DIV (1096)

I.R.C. § 6043
1. Form 966
2. Form 1099-DIV (1096)
3. Form 990, 990-PF
4. Form 8820

I.R.C. § 6044
Form 1099-PATR (1096)

I.R.C. § 6045
1. Form 1099-B (1096)
2. Form 1099-MISC (1096)
3. Form 1099-S

I.R.C. § 6046
Form 5471

I.R.C. § 6046A
No specific form listed

I.R.C. § 6047
Form 1099R (1096)

I.R.C. § 6050A
Form 1099-MISC (1096)

I.R.C. § 6050B
Form 1099-G (1096)

I.R.C. § 6050C
No specific form listed

I.R.C. § 6050D
1. Form 6497
2. Form 1099-G (1096)

I.R.C. § 6050E
Form 1099-G (1096)

I.R.C. § 6050F
No specific form listed

I.R.C. § 6050G
No specific form listed

I.R.C. § 6050H
Form 1098 (1096)

I.R.C. § 6050I
Form 8300

I.R.C. § 6050J
Form 1099-A (1096)

I.R.C. § 6050K
Form 8308

I.R.C. § 6048
1. Form 3520
2. Form 3520-A

I.R.C. § 6049
1. Form 1099-INT (1096)
2. Form 1099-OID (1096)
3. Form 8811

I.R.C. § 6050L
Form 8282

I.R.C. § 6050M
No specific form listed

I.R.C. § 6050N
Form 1099-MISC (1096)