Overview: When starting a business in Arizona with employees, you must register for State Income Withholding Tax and Unemployment Insurance (UI) Tax. Arizona uses a combined registration process through the Department of Revenue (DOR) and the Department of Economic Security (DES), ensuring that employers are compliant with both payroll withholding and unemployment tax requirements.
Important! This guide does not constitute legal or tax advice. You can consult a CPA or attorney for official guidance.
Taxes You Must Register For:
Registration Process
Tax Agencies:
Arizona Department of Revenue (DOR)
Arizona Department of Economic Security (DES)
Tax Types:
State Income Withholding
Unemployment Insurance (UI)
Who Needs to Register?
You must register if:
You begin business in Arizona
You pay $1,500+ in gross wages in any calendar quarter, OR
You employ one or more individuals for 20+ calendar weeks in a calendar year
Registration Steps
Step 1: Register on AZTaxes Website
Click “Enroll to File and Pay Online” under the Businesses section
Read the welcome page and click Continue
Fill in all required fields (red asterisks)
Accept the Terms of Use and click Register
After submitting, you’ll receive two emails from [email protected]:
One with your username
One with a temporary password (check spam folder if not visible)
Temporary password expires in 24 hours. If not received, call (800) 352-4090.
Step 2: Set Up Your E-Signature PIN
Log into AZTaxes (https://www.aztaxes.gov/Home/Page) using your temporary credentials
Change your temporary password to a secure, personal password
Set up four security questions
Create an E-Signature PIN for future logins
Step 3: Link Your Accounts
Return to AZTaxes: https://www.aztaxes.gov/Home/Page
Click Business Account Linking
Enter the required account info and PIN
Submit the request
Account linking may take up to 24 hours to complete
➤ Final Steps
Update your tax account with your Arizona Employer Identification Number (EIN)
This EIN is required for all filings with both DOR and DES
Need help?
Phone: 1-800-352-4090 (Arizona Department of Revenue)