Arizona Employee’s Arizona Withholding Election

Employee’s Arizona Withholding Election
Arizona Form A-4
Arizona Form

A-4

2024

Employee’s Arizona Withholding Election

	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):
 0.5%	
 1.0%	
 1.5%	
 2.0%	
 2.5%	
 3.0%	

 3.5%

		  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.

Print

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 2.0% 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.

ADOR 10121 (23)

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.