Unemployment Insurance Tax Frequently Asked Questions
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Reporting Wages
- When are the wages for the services of a minor (under age 21) child or spouse subject to Arizona state and federal unemployment taxes?
- I am a Member/Member-Manager of my LLC. Do I have to report my wages and pay taxes?
- Are those who receive commissions exempt from reporting?
- My business is a corporation, and I am a corporate officer. Why do I have to report the wages that I earn from my corporation?
- I have a domestic employee in my home. Do I need to pay unemployment tax on these wages?
- Do I report part-time or temporary employees on my quarterly reports?
- Once I have met the taxable wage base of $8,000 ($7,000 before January 1, 2023) for each worker, do I have to continue reporting each employee’s wages?
- What is the difference between gross, total and taxable wages?
- What if I no longer have any employees but expect to in the future?
Unemployment Insurance Tax
- Do I have to pay state unemployment tax if I already pay federal unemployment tax?
- Is unemployment tax withheld from an employee’s paycheck?
- Can I get unemployment insurance coverage for my workers even if I’m not required to provide coverage?
- Should wages be reported in the quarter they are earned or the quarter they are paid?
- What should an employer do if they cannot make the full payment of their unemployment taxes?
Filing Wage Reports and Paying Taxes
- The IRS has recently advised me to contact the state because of a discrepancy between the federal and state wages reported. What form do I need?
- Can I file my quarterly Unemployment Tax and Wage Report and/or Report of Changes online?
- How do I correct an error on a report that I have already filed?
- How do I compute excess wages as needed for line C2 on the quarterly Unemployment Tax and Wage Report?
- How do I correct names or social security numbers on a report I have already filed?
- How do I change the address on my account?
- How do I file my quarterly Unemployment Tax and Wage Report without an Arizona unemployment account number?
- Can I file one report for the whole year?
- Does the online Unemployment Tax and Wage Report System calculate Job Training Tax?
- Can I pay my past due unemployment taxes online?
- I was unable to print out a copy of my quarterly Unemployment Tax and Wage Report when I filed it online. How do I get a copy?
Late Filings/Payment and Penalties
- If I do not receive my preprinted quarterly report forms in the mail, will I still be charged penalty and interest if I am late in submitting the reports?
- What are the penalties for not submitting timely quarterly wage reports?
- My report was late, but the taxes due were only a few dollars. Why do I owe a penalty of $200?
- My report was late, but I paid all the taxes due, including Job Training Tax; why did I get a notice saying I still owe Job Training Tax?
Appeals
Updating Business Contact and Other Unemployment Account Information