--- title: Arizona Updates Employee Withholding Form description: The Arizona Department of Revenue has updated Form A-4, Employee’s Arizona Withholding Election, to reflect lower personal income tax rates. image: https://www.americanpayroll.org/images/default-source/default-album/arizonaflag.jpg?sfvrsn=ea188176_0 --- [![soc-fb](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_fb.svg "soc-fb")](https://www.facebook.com/American-Payroll-Associations-Chapter-Relations-877434285724525/) [![soc-in](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_li.svg "soc-in")](http://www.linkedin.com/groups?about=&gid=1051077&trk=anet_ug_grppro) [![soc-tw](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_tw.svg "soc-tw")](https://twitter.com/APAChapters?lang=en) - [Home](https://blogs.payroll.org/chapter-leaders) - [About](https://blogs.payroll.org/about) - [Connect](https://blogs.payroll.org/connect) - [Resources](https://blogs.payroll.org/resources) ![23-PayNewsNow-Horiz-Logo](https://blogs.payroll.org/hs-fs/hubfs/23-PayNewsNow-Horiz-Logo.png?width=1300&name=23-PayNewsNow-Horiz-Logo.png "23-PayNewsNow-Horiz-Logo") [![26 PayrollOrg®RGB-NoTag long](https://blogs.payroll.org/hs-fs/hubfs/26%20PayrollOrg%C2%AERGB-NoTag%20long.jpg?width=1300&name=26%20PayrollOrg%C2%AERGB-NoTag%20long.jpg "26 PayrollOrg®RGB-NoTag long")](https://payroll.org/) Custom URL No Widget: By [Lia Coniglio, Esq.](https://blogs.payroll.org/pay-news-now/author/lia-coniglio-esq) on Nov 18, 2022 2:24:28 PM # Arizona Updates Employee Withholding Form The Arizon*a* Department of Revenue (DOR) has updated Form A-4, *Employee’s Arizona Withholding Election*, to reflect lower personal income tax rates \[DOR, [**Press Release**](https://azdor.gov/media-center/latest-press-releases/news/arizona%E2%80%99s-employees-have-new-tax-withholding-options), 11-1-22\]. The federal Form W-4, *Employee’s Withholding Certificate,* is not an acceptable substitute for state withholding purposes. The 2023 version of the state form and instructions are available for download on the [**DOR website**](https://azdor.gov/forms/withholding-forms/arizona-withholding-percentage-election). The DOR press release contains FAQs with information about the new form. Employers are required to make the 2023 version of Form A-4 available to employees by January 31, 2023. According to language printed on the top of the new form and in a special note box in the new instructions, the DOR is requiring *all* employees to complete and submit a new Form A-4 for 2023. If an employee fails to fill out the new Form A-4, the default withholding rate will be 2% (previously, the rate was 2.7%). Interested in more state and local payroll coverage? APA’s [***PayState Update***](https://ebiz.americanpayroll.org/ebusiness/ProductCatalog/Product.aspx?ID=19) eNewsletter is perfect for you. --- *Lia Coniglio, Esq., is Managing Editor of* PayState Update *and Senior Manager of State Payroll Information Resources for the APA.* ### Search ![payroll-logo-white](https://blogs.payroll.org/hs-fs/hubfs/payroll-logo-white.png?width=200&name=payroll-logo-white.png "payroll-logo-white") [Privacy Policy](http://www.americanpayroll.org/privacy/)     |     Acceptable Use ©[PayrollOrg](http://payroll.org) [![soc-fb](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_fb.svg "soc-fb")](https://www.facebook.com/PayrollOrg) [![soc-in](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_li.svg "soc-in")](https://www.linkedin.com/company/payroll-org/mycompany/) [![Twitter-X-White-Logo-PNG](https://blogs.payroll.org/hs-fs/hubfs/Twitter-X-White-Logo-PNG.png?width=20&height=19&name=Twitter-X-White-Logo-PNG.png)](https://twitter.com/PayNews)