TAX YEAR 2026 · 1099-NEC & 1099-MISC
Arizona 1099 Filing Requirements
Check whether a 1099-NEC or 1099-MISC report may require separate state filing, even if it was submitted to the IRS through IRIS.
Check Arizona requirements →Arizona: what to know
For 1099-NEC and 1099-MISC, Arizona requires state copies when Arizona income tax is withheld. For tax year 2025, 1099-NEC was not accepted electronically; consult agency updates for the TY2026 transmission method. 1099-S has a different rule, outside this checker.
State-specific DOR guidance reviewed November 3, 2026.
State filing method: A1-R / A1-APR reconciliation and required federal attachments. AZ 1099-NEC may require paper or optical media unless the state announces electronic support for TY2026.
Due-date guidance: January 31 following the tax year, subject to state extensions and observed holidays
Official source: Arizona Department of Revenue — E-Services W-2 / 1099 →
Status is conditional on the filer, the payment, state withholding, and eligibility for CF/SF. Verify the agency's latest instructions before transmitting.