What payroll deadlines should employers track?

Payroll Tax Deadlines for Employers in Arizona

Arizona employers must carefully track payroll tax deadlines to ensure compliance and avoid penalties. These deadlines involve federal and state tax filings, deposits, and reporting requirements.

Federal Payroll Tax Deadlines

• Federal Income Tax Withholding and Social Security/Medicare Taxes: Deposits are generally due by the next banking day following payday. The deposit schedule (monthly or semi-weekly) depends on the employer’s tax liability.
• Form 941 (Quarterly Federal Tax Return): Due by the last day of the month following the end of each calendar quarter (e.g., April 30 for Q1).
• Form 940 (Annual Federal Unemployment Tax Return): Due by January 31 for the previous calendar year, along with any balance of FUTA tax owed.
• W-2 Forms: Must be provided to employees by January 31 and filed with the Social Security Administration by the end of January.

Arizona State Payroll Tax Deadlines

• Arizona State Income Tax Withholding: Employers must deposit withheld state income taxes according to their assigned deposit schedule, typically monthly or semi-weekly. Deposits are due by the 15th of the following month or within three banking days after payday.
• Arizona Transaction Privilege Tax (TPT) on Employee Services: If applicable, payments are usually due monthly or quarterly depending on the business volume.
• Arizona Unemployment Insurance (UI) Taxes: Quarterly wage reports and tax payments are due by the last day of the month following each calendar quarter (e.g., April 30 for Q1).
• Annual Reconciliation: Employers must file an annual reconciliation of Arizona income tax withheld by January 31 for the previous year.

Operational Tips

• Automate Payroll Processes: Use payroll software that integrates federal and Arizona state tax schedules to avoid missed deadlines.
• Maintain Accurate Records: Keep detailed payroll records, including wage reports and tax deposits, for at least four years to support audits or compliance reviews.
• Monitor Deposit Schedules: The IRS and Arizona Department of Revenue assign deposit schedules based on your tax liability history—stay informed about your status.
• Coordinate with Accounting: Ensure payroll and bookkeeping teams communicate regularly to reconcile tax payments and filings on time.

As of 2026, always verify deadlines with the IRS and Arizona Department of Revenue websites, as schedules and requirements may change.