The Arizona A4 form is an essential document used by employees to elect their Arizona income tax withholding percentage. This form allows individuals to specify how much tax should be withheld from their gross taxable wages. Completing the A4 form accurately ensures compliance with Arizona tax laws and helps employees manage their tax liabilities effectively.
When filling out the Arizona A4 form, it's important to follow certain guidelines to ensure accuracy and compliance. Here are some dos and don'ts:
Filling out the Arizona A4 form is an important step for employees working in Arizona. Here are some key takeaways to keep in mind:
Being proactive about your tax withholding can help you avoid unexpected tax bills when filing your Arizona income tax return. It's essential to stay informed and keep your withholding elections current.
The Arizona A4 form, officially known as the Employee’s Arizona Withholding Election, is a document that allows employees in Arizona to specify how much state income tax should be withheld from their paychecks. By completing this form, you can choose a percentage of your gross taxable wages for withholding or elect for no withholding if you expect to owe no state taxes for the year. This form is essential for both new and current employees to manage their tax obligations effectively.
New employees must complete the A4 form within the first five days of their employment to select their withholding percentage. If you’re a current employee and wish to change your withholding amount, you also need to fill out this form. If you do not submit the form, your employer is required to withhold 2.7% from your gross taxable wages by default. This makes it crucial to submit the form promptly to ensure that your withholding aligns with your financial situation.
Gross taxable wages refer to the total earnings you receive before any deductions, which is typically shown in box 1 of your federal Form W-2. This amount is calculated after subtracting any pretax deductions, like health insurance premiums. Understanding your gross taxable wages is important, as the withholding percentage you choose will be applied to this figure, directly affecting your take-home pay.
If you choose a withholding percentage of zero, it means you expect to have no Arizona income tax liability for the year. Your employer will not withhold any state income tax from your paychecks. However, it’s important to remember that this does not exempt you from paying taxes when you file your Arizona income tax return. If your situation changes and you find you do have a tax liability, you should promptly submit a new A4 form to select a withholding percentage that reflects your current tax obligations.
Yes, nonresident employees who earn compensation while working temporarily in Arizona can use the A4 form to elect Arizona income tax withholding. While some nonresident employees may not be subject to Arizona income tax withholding, it’s advisable for them to review their specific situations. If they decide to have taxes withheld, completing the A4 form will ensure that the correct amount is deducted from their paychecks.
When navigating the complexities of tax withholding in Arizona, the Arizona A4 form plays a crucial role for employees. However, it is often accompanied by other important documents that help ensure compliance with state tax regulations. Understanding these forms can make the process smoother and more efficient.
By familiarizing yourself with these forms, you can better manage your tax obligations and ensure that you are compliant with Arizona state laws. Each document plays a unique role in the overall tax process, helping to clarify your financial responsibilities and streamline your filing experience.
University of Arizona Tucson - Preparedness and organization are important in submitting fee waiver requests.
140a - Form requires clear documentation of Arizona income withheld during the tax year.
Arizona Form
A-4
Employee’s Arizona Withholding Election
2022
Type or print your Full Name
Your Social Security Number
Home Address – number and street or rural route
City or Town
State
ZIP Code
Choose either box 1 or box 2:
1 Withhold from gross taxable wages at the percentage checked (check only one percentage):
0.8%
1.3%
1.8%
2.7%
3.6%
4.2%
5.1%
Check this box and enter an extra amount to be withheld from each paycheck
$
................
2 I 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 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. The amount withheld 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 from 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 within the first five days of your employment to select an Arizona withholding percentage. You may also have your employer withhold an extra amount from each paycheck. If you do not give this form to your employer the department requires your employer to withhold 2.7% of your gross taxable wages.
Current Employees
If you want to change your current amount withheld, you must file this form to change the Arizona withholding percentage or to 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. To keep this election for the next calendar year, you must give your employer an updated Form A-4. If you do not, your employer may withhold Arizona income tax from your wages and salary until you submit an updated Form A-4.
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 withholding 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 if 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 Arizona income tax withholding.
ADOR 10121 (21)
Filling out the Arizona A4 form is a straightforward process that allows you to select your Arizona income tax withholding preferences. It’s important to complete this form accurately to ensure the correct amount is withheld from your paycheck. Follow the steps below to fill out the form correctly.
Once you have completed the form, submit it to your employer. This ensures they have the necessary information to withhold the correct amount of Arizona income tax from your wages. If you need to make changes in the future, you can fill out a new form and submit it again.
Filling out the Arizona A4 form can seem straightforward, but many make critical mistakes that can affect their tax situation. One common error is failing to provide accurate personal information. Ensure your full name, Social Security Number, and address are correct. Any discrepancies can lead to processing delays or issues with your employer.
Another frequent mistake is neglecting to choose a withholding percentage. You must check either box 1 or box 2. If you leave both boxes unchecked, your employer will automatically withhold 2.7% from your wages. This could result in higher taxes than necessary if you expect a different tax situation.
Many individuals also fail to understand what constitutes "gross taxable wages." Misunderstanding this can lead to incorrect withholding amounts. Remember, gross taxable wages are typically what appears in box 1 of your federal Form W-2, minus any pretax deductions.
Some employees overlook the requirement to complete the form within the first five days of employment. If this form is not submitted promptly, your employer is mandated to withhold at the default rate of 2.7%. This can lead to unexpected tax liabilities at year-end.
Additionally, if you elect a withholding percentage of zero, be cautious. This choice is only valid if you genuinely expect to have no Arizona tax liability for the year. Misjudging your tax situation can lead to penalties when you file your tax return.
Current employees wishing to change their withholding must file a new form. Failing to do so means your employer will continue withholding at the current rate, which may not reflect your current tax situation.
Another mistake involves not updating the form for the next calendar year. If you wish to maintain a zero withholding election, you must submit an updated Form A-4. Otherwise, your employer may revert to withholding taxes from your wages.
Nonresident employees often misinterpret their tax obligations. If you work temporarily in Arizona but are a nonresident, you may not be subject to withholding unless you elect it. Review your situation carefully to avoid unnecessary tax withholdings.
Finally, some individuals forget to sign and date the form. Without your signature and the date, the form is incomplete and will not be processed. This simple oversight can lead to delays and complications in your tax withholding.