The Arizona Department of Revenue has updated guidance on the procedures for determining when an employer must remit income tax withheld. As per the guidance, the deposit schedule that an employer should follow when remitting the tax will depend on the average amount of Arizona tax withheld over the prior four-quarter period. Notably, the deposit schedule that applies over one quarter may not apply to the next. (Withholding Tax Procedure WTP 16-1, Arizona Department of Revenue, May 31, 2016.)
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