The JT-1 Arizona Tax Form is an essential document for businesses operating in Arizona, used to apply for various tax licenses, including Transaction Privilege Tax, Use Tax, and Employer Withholding and Unemployment Insurance. This form is crucial for new businesses and those changing ownership or legal structure. To ensure your application is processed without delays, complete the form accurately and submit it along with any required fees.
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The Arizona Joint Tax Application (JT-1) serves as a comprehensive form for businesses seeking to apply for various taxes, including the Transaction Privilege Tax (TPT), Use Tax, and Employer Withholding and Unemployment Insurance. Designed to streamline the licensing process, this form is essential for new businesses that engage in selling products or services subject to taxation. It also accommodates existing businesses undergoing changes in ownership or legal structure, such as transitioning from a sole proprietorship to a corporation. Completing the JT-1 requires careful attention to detail, as incomplete applications will not be processed. Key sections of the form request vital information, such as the business's federal identification number, type of organization, and a detailed description of the business activities. Additionally, applicants must provide contact information, including mailing address and phone number, and must also indicate any applicable license fees. For construction contractors, there are specific bonding requirements that must be addressed prior to obtaining a TPT license. Overall, the JT-1 not only facilitates the licensing process but also ensures compliance with state tax regulations, making it a critical document for Arizona businesses.
JT-1/UC-001 (12/17)
ARIZONA JOINT TAX APPLICATION (JT-1)
License and Registration
ARIZONA DEPARTMENT OF REVENUE
PO BOX 29032
Phoenix, AZ 85038-9032
IMPORTANT! Incomplete applications WILL NOT BE PROCESSED.
•Please read form instructions while completing the application. Additional information and forms available at www.azdor.gov
•Required information is designated with an asterisk (*).
•Return completed application AND applicable license fee(s) to address shown at left.
•For licensing questions regarding transaction privilege tax, call Customer Care and Outreach: (602) 255-3381
You can register, file
and pay for this
application online at www.AZTaxes.gov. It is fast and secure.
SECTION A: Business Information
1* Federal Employer Identification Number
or Social Security Number, required if sole proprietor with no employees
2* License Type – Check all that apply:
Transaction Privilege Tax (TPT)
Use Tax
Withholding/Unemployment Tax (if hiring employees)
TPT for Cities ONLY
3* Type of Organization/Ownership – Tax exempt organizations must attach a copy of the Internal Revenue Service’s letter of determination.
Individual/Sole Proprietorship
Subchapter S Corporation
Government
Joint Venture
Corporation
Association
Estate
Receivership
State of Inc.
Partnership
Trust
Date of Inc. M M D D Y Y Y Y
Limited Liability Company
Limited Liability Partnership
4* Legal Business Name
5* Mailing Address – number and street
City
State
ZIP Code
|
County/Region
Country
6* Business Phone No. (with area code)
7 Email Address
8
Fax Number (with area code)
9* Description of Business: Describe merchandise sold or taxable activity.
10* NAICS Codes: Available at www.azdor.gov
11* Did you acquire or change the legal form of an existing business?
12* Are you a construction contractor?
No Yes You must complete Section F.
No Yes (see bonding requirements)
BONDING REQUIREMENTS: Prior to the issuance of a Transaction Privilege Tax license, new or out-of-state contractors are required to post a Taxpayer Bond for Contractors unless the contractor qualifies for an exemption from the bonding requirement. The primary type of contracting being performed determines the amount of bond to be posted. Bonds may also be required from applicants who are delinquent in paying Arizona taxes or have a history of delinquencies. Refer to the publication, Taxpayer Bonds, available online at www.azdor.gov or in Arizona Department of Revenue offices.
WITHHOLDING LICENSE ONLY
13* Withholding Physical Location
Number and street (Do not use PO Box, PMB or route numbers)
Continued on page 2
FOR AGENCY USE ONLY
CASHIER’S STAMP ONLY. DO NOT MARK IN THIS AREA.
New
Change
Revise
Reopen
ACCOUNT NUMBER
DLN
START
TRANSACTION PRIVILEGE TAX
S/E DATE
WITHHOLDING / SSN / EIN
COMPLETED DATE
EMPLOYEE’S NAME
LIABILITY
LIABILITY ESTABLISHED
ADOR 10196 (3/22)
Name (as shown on page 1)
FEIN or SSN (as shown on page 1)
SECTION B: Identification of Owners, Partners, Corporate Officers Members/Managing Members or Officials of this Employing Unit
If you need more space, attach Additional Owner, Partner, Corporate Officer(s) form available at www.azdor.gov. If the owner, partners, corporate officers or combination of partners or corporate officers, members and/or managing members own more than 50% of or control another business in Arizona, attach a list of the businesses, percentages owned and unemployment insurance account numbers or provide a Power of Attorney (Form 285) which must be filled out and signed by an authorized corporate officer.
*Social Security No.
*Title
1
Owner
*Street Address
*ZIP Code
*County
2
3
*Last Name
First Name
Middle Intl.
*City
*State
* % Owned
*Phone Number (with area code)
*Country
SECTION C: Transaction Privilege Tax (TPT)
1* Date Business Started in Arizona 2* Date Sales Began
3 What is your Estimated Tax Liability for your first twelve months of business?
M
D
Y
4
Filing Frequency Monthly
Quarterly
Seasonal Annual
If seasonal filer, check the months for which you intend to do business:
JAN FEB MAR
APR MAY
JUN JUL
AUG
SEP OCT NOV DEC
5
Does your business sell tobacco products?
6
TPT Filing Method
7
Does your business sell new motor vehicle tires or vehicles?
Yes Retailer OR Distributor
Cash Receipts
Yes You will have to file Motor Vehicle Tire Fee form
Accrual
available at www.azdor.gov
8* Tax Records Physical Location – number and street
State ZIP Code
(Do not use PO Box, PMB or route numbers)
County
9* Name of Contact
* Phone Number (with area code)
Extension
SECTION D: Transaction Privilege Tax (TPT) Physical Location
1* Business Name, “Doing Business As” or Trade Name at this Physical Location
2* Phone Number (with area code)
3* Physical Location of Business or Commercial/Residential Rental
Residential Rental Only – Number of Units
Reporting City (if different than the physical location city)
4* Additional County/Region Indian Reservation/City: County/Region Indian Reservation and City Codes available at www.azdor.gov
County/
Region
Business Codes (Include all codes that apply):
See instructions. Complete list available at www.azdor.gov
State/
If you have more locations, attach Additional Business Locations form available at www.azdor.gov
Page 2 of 4
SECTION E: Withholding & Unemployment Tax Applicants
1* Regarding THIS application, Date Employees First Hired in Arizona
Are you liable for Federal Unemployment Tax?
M M
D D
Y Y Y Y
Yes First year of liability: Y
3 Are individuals performing services that are excluded from withholding
Do you have an IRS ruling that grants an exclusion from
or unemployment tax?
Federal Unemployment Tax?
Yes Describe services:
Yes Attach a copy of the Ruling Letter.
5Do you have, or have you previously had, an Arizona unemployment tax number?
No
Unemployment Tax Number:
Yes Business Name:
First calendar quarter Arizona employees were/will be hired and paid
Hired Year
Hired Quarter
Paid Year
Paid Quarter
(indicate quarter as 1, 2, 3, 4):
Q
When did/will you first pay a total of $1,500 or more gross wages in a calendar quarter?
Year
Quarter
(indicate quarter as 1, 2, 3, 4)
Exceptions: $20,000 gross cash wages Agricultural; $1,000 gross cash wages Domestic/Household; not applicable to 501(c)(3) Non-Profit.
When did/will you first reach the 20th week of employing 1 or more individuals for some portion of a day in
each of 20 different weeks in the same calendar year? (indicate quarter as 1, 2, 3, 4)
Exceptions: 10 or more individuals Agricultural; 4 or more individuals 501(c)(3) Non-Profit; not applicable to Domestic/Household.
SECTION F: Acquired Business Information
If you answered “Yes” to Section A, question 11, you must complete Section F.
1* Did you acquire or change all or part of an existing business?
2*
Date of Acquisition
3* EIN of Business Under Previous Owner
All
Part
4* Previous Owner’s Telephone Number
5* Name of Business Under Previous Owner
6* Name of Previous Owner
7* Did you change the legal form of all or part of the Arizona operations of
8*
Date of Change
9* EIN of Previous Legal Form
your existing business? (e.g., change from sole proprietor to corporation or etc.)
SECTION G: AZTaxes.gov Security Administrator
Visit www.AZTaxes.gov (the Arizona Department of Revenue’s online customer service center) to register for online services. The authorized individual will have full online access to transaction privilege, use, withholding and corporate tax account information and services. The authorized individual will be able to add or delete users and grant user privileges. Online services include viewing tax account information, filing tax returns, signing returns electronically with a Self-Select Personal Identification Number (PIN) and remitting tax payments.
SECTION H: Required Signatures
This application must be signed by either a sole owner, at least two partners, managing member or corporate officer legally responsible for the business, trustee or receiver or representative of an estate that has been listed in Section B.
1 Print or Type Name
2 Print or Type Name
Title
Date
Signature
This application must be completed, signed, and returned as provided by A.R.S. § 23-722.
Equal Opportunity Employer/Program
This application is available in alternative formats at Unemployment Insurance Tax Office.
PLEASE COMPLETE SECTION I: STATE/COUNTY & CITY LICENSE FEE WORKSHEET
TO CALCULATE AND REMIT TOTAL AMOUNT DUE WITH THIS APPLICATION.
Page 3 of 4
Filling out the Jt 1 Arizona Tax form is a crucial step for businesses seeking to comply with state tax regulations. This form collects essential information about your business, its owners, and the taxes you may owe. Ensuring that all sections are completed accurately will facilitate a smoother processing of your application.
What is the purpose of the JT-1 Arizona Tax form?
The JT-1 Arizona Tax form serves as a comprehensive application for various tax licenses including Transaction Privilege Tax (TPT), Use Tax, and Employer Withholding and Unemployment Insurance. This form is essential for businesses that sell products or provide services subject to state tax. It also facilitates changes in ownership or legal structure, ensuring compliance with Arizona tax regulations.
What information is required to complete the JT-1 form?
To successfully fill out the JT-1 form, certain key pieces of information are mandatory. Applicants must provide their Federal Employer Identification Number or Social Security Number, legal business name, mailing address, and a detailed description of the business activities. Additionally, the form requires information about ownership structure, estimated tax liability, and specific licensing needs. Missing any of these required fields could result in the application being rejected.
How can I submit the JT-1 form and what are the payment options?
Completed JT-1 forms can be submitted by mailing them to the Arizona Department of Revenue at the designated address. Applicants have the option to register, file, and pay online through the secure portal at www.AZTaxes.gov. This online method is often faster and allows for immediate confirmation of submission. Payment for applicable license fees can be made via check, which should be made payable to the Arizona Department of Revenue. It's important to include the FEIN or SSN on the payment to ensure proper processing.
What happens if my JT-1 application is incomplete?
If the JT-1 application is submitted with incomplete information, it will not be processed. This could lead to delays in obtaining the necessary licenses, which may affect the ability to legally operate the business. To avoid such issues, applicants are encouraged to carefully review the form and follow the provided instructions. Ensuring all required fields are filled out accurately will facilitate a smoother application process.
Filling out the JT-1 Arizona Tax form can be a straightforward process, but many applicants make common mistakes that can lead to delays or rejections. One significant error is failing to complete all required fields. Each section marked with an asterisk (*) is mandatory. Incomplete applications will not be processed, which can prolong the licensing process. Ensure that all necessary information is filled out accurately.
Another frequent mistake is neglecting to read the instructions carefully. The form includes specific guidelines that help applicants understand what information is needed. Ignoring these instructions can result in misinterpretation of questions or missing important details, which can lead to complications down the line. Take the time to review the guidelines before starting the application.
Additionally, many individuals fail to provide correct contact information. This includes the business phone number, email address, and mailing address. If the Department of Revenue cannot reach you due to incorrect information, it may delay your application or cause important communications to be missed. Double-check all contact details before submitting the form.
Lastly, applicants often overlook the importance of calculating and remitting the correct fees. The fee worksheet is a crucial part of the application. Failing to include the appropriate fees can result in the application being returned or not processed. Make sure to complete Section I accurately and include payment to avoid any unnecessary delays.
The Arizona Joint Tax Application (JT-1) is an essential document for businesses operating in Arizona, as it facilitates the registration for various tax licenses. Along with this form, there are several other documents that may be required to ensure compliance with state tax regulations. Below are four commonly used forms and documents that accompany the JT-1 form.
Having these documents ready can streamline the application process and help avoid delays. Ensure that all forms are completed accurately and submitted as required. This preparation will facilitate a smoother experience when applying for your tax licenses in Arizona.
The JT-1 Arizona Tax form is essential for businesses operating in Arizona, particularly for those applying for various tax licenses. Several other documents share similarities with the JT-1 form, each serving specific purposes related to business taxation and compliance. Here’s a look at seven such documents:
Understanding these documents can help streamline the process of managing your business’s tax obligations in Arizona. Always ensure that you have the correct forms and information ready to avoid any delays or complications.
When filling out the JT-1 Arizona Tax form, there are several best practices to follow, as well as common pitfalls to avoid. Here’s a helpful list:
By following these guidelines, you can help ensure that your application is processed smoothly and efficiently.
This form is for all types of businesses, regardless of size. Whether you're a sole proprietor or a corporation, you need to complete the JT-1 if you are engaging in activities that require a tax license in Arizona.
Incomplete applications will not be processed. It's essential to provide all required information, marked with an asterisk (*), to ensure your application is accepted.
You can register, file, and pay online through www.AZTaxes.gov. This method is fast, secure, and often more convenient than mailing in your application.
Services that are subject to transaction privilege tax also require this application. If your business involves any taxable activity, the JT-1 is necessary.
Any changes in ownership or legal structure must be reported using the JT-1 form. This includes changes from sole proprietorships to corporations or any other modifications.
New or out-of-state contractors must post a Taxpayer Bond unless they qualify for an exemption. Failing to comply can delay your licensing.
This form also serves as an application for various licenses, including Transaction Privilege Tax and Employer Withholding. It's crucial for compliance with both tax and licensing regulations.
Key Takeaways for Filling Out the JT-1 Arizona Tax Form: