The Arizona A 4 form is an official document used by employees to select their Arizona income tax withholding percentage. This form allows individuals to choose a specific percentage of their gross taxable wages to be withheld for state income tax purposes. Completing the A 4 form is essential for both new and current employees to ensure accurate tax withholding from their paychecks.
When filling out the Arizona A-4 form, it is essential to follow certain guidelines to ensure accuracy and compliance. Here are seven important dos and don'ts to consider:
Following these guidelines will help ensure that your Arizona withholding is handled correctly, minimizing potential issues during tax season.
Key Takeaways for Using the Arizona A-4 Form:
The Arizona A-4 form is used by employees to choose how much Arizona income tax their employer should withhold from their paychecks. It allows you to select a specific percentage of your gross taxable wages to be withheld or to opt for zero withholding if you expect no tax liability for the year.
New employees must complete the Arizona A-4 form within the first five days of employment. Current employees can also fill out the form if they want to change their withholding percentage or add an extra amount to be withheld from each paycheck. If you do not submit this form, your employer will automatically withhold 2.7% of your gross taxable wages.
Your gross taxable wages are the total wages reported in box 1 of your federal Form W-2. This amount is your gross wages minus any pretax deductions, like health insurance premiums. Understanding this helps you accurately choose your withholding percentage.
If you believe you will not owe any Arizona income tax for the current year, you can elect a withholding percentage of zero on the A-4 form. However, keep in mind that this does not exempt you from paying any taxes owed when you file your return. If your situation changes and you anticipate a tax liability, you should file a new A-4 form to adjust your withholding.
Yes, nonresident employees who work temporarily in Arizona can use the A-4 form. They need to assess their tax situation to decide if they should elect to have Arizona income taxes withheld from their compensation. Completing the A-4 form allows them to choose a withholding percentage appropriate for their circumstances.
Once you complete and submit the A-4 form to your employer, they will begin withholding the specified percentage from your paychecks. If you elect zero withholding, your employer will stop withholding Arizona income tax from your wages starting with the next payroll period. Keep a copy of the form for your records.
When dealing with tax withholding in Arizona, the Arizona A-4 form is just one of several important documents that individuals may need. Understanding these additional forms can help ensure that you comply with state tax regulations and manage your withholding effectively. Below is a list of related forms and documents commonly used alongside the Arizona A-4 form.
Being familiar with these forms can simplify the tax filing process and help ensure compliance with Arizona tax laws. Always consult a tax professional if you have specific questions about your situation or need assistance with these forms.
Maricopa County Filing Fees - Take note of the locations where you can submit your subpoena for filing purposes.
Arizona 676 - Contact the Game and Fish Department for any clarification on the form.
ARIZONA FORM
Employee’s Arizona Withholding
2013
A-4
Percentage Election
Type or print your full name
Your social security number
Home address (number and street or rural route)
City or town, state, and ZIP code
Arizona Withholding Percentage Election Options
Choose only one:
1I choose to have Arizona withholding at the rate of
(check only one box):
0.8%
1.3%
1.8%
2.7%
3.6%
4.2%
5.1% of my gross taxable wages.
Additional amount to be withheld per paycheck $
2I hereby elect an Arizona withholding percentage of zero, and I certify that I expect to have no Arizona tax liability for the current taxable year.
I certify that I have made the percentage election marked above.
SIGNATURE
DATE
EMPLOYEE’S INSTRUCTIONS
Arizona law requires your employer to withhold Arizona income tax from your wages for work done in Arizona. This amount is applied to your Arizona income tax due when you file your tax return. The amount withheld is a percentage of your gross taxable wages of every paycheck. You may also have your employer withhold an extra amount from each paycheck. Complete this form to select a percentage and any extra amount to be withheld from each paycheck.
What are my “Gross Taxable Wages”?
For withholding purposes, your “gross taxable wages” are the wages that will generally be in box 1 of your federal Form W-2. It is your gross wages less any pretax deductions, such as your share of health insurance premiums.
New Employees
Complete this form in the first five days of employment to select an Arizona withholding percentage. You may also have your employer withhold an extra amount from each paycheck. If you do not file this form, the department requires your employer to withhold 2.7% of your gross taxable wages.
Current Employees
If you want to change the current amount withheld, you must file this form to change the Arizona withholding percentage or change the extra amount withheld.
What Should I do With Form A-4?
Give your completed Form A-4 to your employer.
Electing a Withholding Percentage of Zero
You may elect an Arizona withholding percentage of zero if you expect to have no Arizona income tax liability for the current year. Arizona tax liability is gross tax liability less any tax credits, such as the family tax credit, school tax credits, or credits for taxes paid to other states. If you make this election, your employer will not withhold Arizona income tax from your wages for payroll periods beginning after the date you file the form. Zero withholding does not relieve you from paying Arizona income taxes that might be due at the time you file your Arizona income tax return. If you have an Arizona tax liability when you file your return or if at any time during the current year conditions change so that you expect to have a tax liability, you should promptly file a new Form A-4 and choose a percentage that applies to you.
Voluntary Withholding Election by Certain Nonresident Employees
Compensation earned by nonresidents while physically working in Arizona for temporary periods is subject to Arizona income tax. However, under Arizona law, compensation paid to certain nonresident employees is not subject to Arizona income tax withholding. These nonresident employees need to review their situations and determine whether they should elect to have Arizona income taxes withheld from their Arizona source compensation. Nonresident employees may request that their employer withhold Arizona income taxes by completing this form to elect an Arizona withholding percentage.
ADOR 10121 (12)
Completing the Arizona A-4 form is an important step in determining how much state income tax will be withheld from your paycheck. Follow these steps to ensure that you fill out the form accurately and submit it to your employer in a timely manner.
Once you have completed the form, submit it to your employer. They will use the information to adjust your withholding accordingly. If your tax situation changes during the year, consider filling out a new A-4 form to reflect those changes.
Filling out the Arizona A-4 form can be straightforward, but mistakes can lead to issues with tax withholding. One common error is failing to select a withholding percentage. The form requires you to choose only one percentage option. If you leave this section blank, your employer will default to withholding 2.7% of your gross taxable wages, which may not align with your financial situation.
Another mistake is not providing accurate personal information. Your full name, social security number, and home address must be correct. Inaccuracies in this information can delay processing and create complications when your employer submits the form.
Some individuals overlook the need to sign and date the form. An unsigned form is invalid. Without your signature and the date, your employer cannot process your withholding election, which may result in unwanted tax withholding.
People often misinterpret the option for zero withholding. If you choose to elect a withholding percentage of zero, you must genuinely expect to have no Arizona tax liability for the year. Failing to meet this condition can lead to tax bills later when you file your return.
Another frequent error is neglecting to submit the form within the required timeframe. New employees should complete the A-4 form within the first five days of employment. Current employees must file the form whenever they wish to change their withholding percentage. Delays can result in incorrect withholding amounts.
Some individuals mistakenly believe that selecting a higher withholding percentage will ensure they will not owe taxes at the end of the year. While withholding more can help cover potential tax liabilities, it does not guarantee that you will not owe money when you file your return.
Additionally, failing to account for any pretax deductions when calculating gross taxable wages can lead to errors. It is essential to understand that gross taxable wages are your total earnings minus any pretax deductions. Miscalculating this amount can affect the withholding percentage you select.
Lastly, nonresident employees may not realize they can elect to have Arizona income taxes withheld. If you are a nonresident working temporarily in Arizona, you should review your situation carefully. Completing the A-4 form allows you to choose a withholding percentage that applies to your circumstances.