Employer Forms

We recommend to all our clients that employee people to have each new employee fill out these three forms.

IRS W-4 Employee’s Withholding Allowance Certificate

This form is used by the federal government to determine an employee’s federal withholding requirements. If you do not have this form on file and it is later determined that the employees withholding is incorrect, you could ultimately be responsible for those amounts even if not withheld from the employee.

Arizona A-4 Employee’s Arizona Percentage Withholding Election

This form is used by the Arizona Department of Revenue to determine an employee’s state withholding. Although substantially less than federal withholding, you could ultimately be held responsible for amounts not withheld properly.

Unites States I-9 Employment Eligibility Verification

This form is used to verify employment. Have the employee fill out the top half. Then have the employee present the forms of identification (in accordance with the I-9 listing) and fill out the employer’s section. It’s not uncommon for employers to make copies of the IDs presented by the employee. At payroll conferences, speakers generally discourage this practice as photocopying IDs can expose you to liabilities relating to privacy issues.

Annual Employment Forms

These are the commonly required annual employment reports.

Quarterly Employment Forms

These are the commonly required quarterly employment reports and deposits.

IRS 941 Employer’s Quarterly Federal Tax Return

This report is used to report federal employment figures (including federal withholding tax, social security tax, and Medicare tax) to the Internal Revenue Service.

Arizona A1-QRT Quarterly Withholding Tax Return

This report is used to report Arizona employment figures (including state withholding tax) to the Arizona Department of Revenue.

DES UC-018 Arizona Quarterly Unemployment Tax Return

This report is used to report Arizona unemployment figures to the Department of Economic Security (DES). DES is strongly discouraging employers from using a blank form. Between poor hand writing and clerical entry errors on their end, I’m sure they have plenty of posting errors. The pre-printed forms help reduce their entry errors; making it better for them and employers.

DES UC-020 Arizona Wage Listing Continuation

If you are reporting on more than five employees, you will need to attach a wage listing. DES will normally accept wage listings produced by your software as long as it shows each employee, their Social Security Number, and their total wages for the quarter.

Federal Unemployment Taxes
Federal income tax deposits are normally deposited quarterly and are required when your cumulative liability exceeds $500. You make the deposit the same way as you make your other federal tax deposits (i.e. Form 8109 with a check to your bank, by phone, or EFTPS.gov)