Running payroll in Arizona isn’t just about paying employees—it also means meeting strict tax deadlines. Employers are responsible for filing quarterly withholding tax returns, unemployment insurance (UI) wage reports, and annual reconciliations. Missing a deadline can trigger penalties and interest, so it’s essential to keep track of due dates.
Why Arizona payroll tax deadlines matter
If you have employees in Arizona, payroll taxes aren’t optional—they are a legal responsibility. Employers must withhold state income tax, report wages for unemployment insurance (UI), and meet quarterly and annual filing deadlines. Missing a due date can mean penalties, interest, and unnecessary stress.
This guide lays out the Arizona payroll tax deadlines for 2025, including quarterly withholding, annual reconciliations, unemployment insurance reports, and federal deadlines to keep in mind.
Arizona withholding tax deadlines in 2025
Employers must file Form A1-QRT (Quarterly Withholding Return) with the Arizona Department of Revenue (ADOR).
Quarterly filing due dates
- Q1 (Jan–Mar) → April 30, 2025
- Q2 (Apr–Jun) → July 31, 2025
- Q3 (Jul–Sep) → October 31, 2025
- Q4 (Oct–Dec) → January 31, 2026
💡 If you filed on time the previous quarter, Arizona allows an extended due date (May 10, Aug 10, Nov 10, Feb 10).
Annual reconciliation (Form A1-R or A1-APR)
- Due January 31, 2026 for tax year 2025.
- Must include W-2s, W-2c corrections, and 1099 attachments.
- Employers can request a 30-day extension if needed, but the request must be submitted by January 31.
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Arizona unemployment insurance (UI) tax deadlines in 2025
All Arizona employers must also file Form UC-018 (Employer’s Quarterly Wage Report) with the Department of Economic Security (DES).
Quarterly UI filing due dates
- Q1 → April 30, 2025
- Q2 → July 31, 2025
- Q3 → October 31, 2025
- Q4 → January 31, 2026
Penalties for late filing
- Minimum \$35 penalty per late report.
- Up to \$200 per report for higher wage bases.
- 1% monthly interest on unpaid contributions.
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Federal payroll tax deadlines (for context)
Arizona employers must also comply with federal tax deadlines:
- Form 941 (Quarterly Federal Tax Return) → April 30, July 31, October 31, and January 31 (following year).
- Form 940 (Annual FUTA) → January 31, 2026.
- W-2s, W-3s, and 1099s → Provide to employees and file with SSA/IRS by January 31, 2026.
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At-a-glance table: Arizona & federal payroll tax deadlines for 2025
| Tax Type | Form / Report | Frequency | 2025 Deadlines |
|---|---|---|---|
| Arizona Withholding (Quarterly) | A1-QRT | Quarterly | Apr 30, Jul 31, Oct 31, Jan 31 2026 |
| Arizona Withholding (Annual) | A1-R / A1-APR | Annual | Jan 31 2026 |
| Arizona UI Tax | UC-018 | Quarterly | Apr 30, Jul 31, Oct 31, Jan 31 2026 |
| Federal Withholding & FICA | 941 | Quarterly | Apr 30, Jul 31, Oct 31, Jan 31 2026 |
| FUTA | 940 | Annual | Jan 31 2026 |
| Employee Wage Reports | W-2, W-3, 1099 | Annual | Jan 31 2026 |
FAQs: Arizona payroll tax deadlines
When are Arizona quarterly payroll taxes due in 2025?
Quarterly withholding (Form A1-QRT) and UI wage reports (Form UC-018) are due April 30, July 31, October 31, and January 31 of the following year.
What happens if a deadline falls on a weekend or holiday?
The due date automatically shifts to the next business day.
What is the penalty for late UI tax filing in Arizona?
At least \$35 per report, up to \$200, plus 1% monthly interest on unpaid amounts.
When do Arizona employers file annual reconciliation forms?
Form A1-R or A1-APR, along with W-2s, must be filed by January 31, 2026.
Are federal deadlines the same as Arizona deadlines?
Yes, most quarterly deadlines align (Apr 30, Jul 31, Oct 31, Jan 31). Employers must also submit Form 940 and employee wage statements by Jan 31.
Harry is the creator of ArizonaPaycheckCalculator.com, a trusted resource for accurate and easy-to-use payroll and tax calculators. With a focus on clarity and precision, Harry helps Arizona residents understand their take-home pay, deductions, and withholdings. Dedicated to making complex calculations simple, he combines financial knowledge with user-friendly tools to save users time and confusion.