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Fill in a Valid Arizona Jt 1 Uc 001 Template

The Arizona JT-1/UC-001 form serves as a critical document for businesses within Arizona, acting as a joint tax application. It’s essential for entities engaging in taxable activities as per state laws, which includes applying for Transaction Privilege Tax (TPT), Withholding/Unemployment Tax, and Use Tax amongst other business-related taxes. The form is comprehensive, requiring detailed information about the business, including license types, employer identification numbers, legal business name, and more, ensuring businesses comply with Arizona tax obligations. To complete your Arizona JT-1/UC-001 form efficiently, click the button below.

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Article Structure

The Arizona Joint Tax Application, known formally as JT-1/UC-001, is an essential document for businesses operating within the state. This comprehensive form serves multiple purposes, including the application for Transaction Privilege Tax (TPT), Withholding, Unemployment Tax, and Use Tax registrations. Businesses are advised to thoroughly review the attached instructions to ensure accuracy and completeness when filling out the application. With sections catering to various tax responsibilities, the form requires details ranging from taxpayer information, business classifications, to specific tax registrations based on the nature of the business. It also addresses scenarios such as acquiring an existing business or changes in ownership, requiring detailed reporting for unemployment tax information. Furthermore, this form is crucial for construction contractors who may need to fulfill bonding requirements before receiving a TPT license. Whether you're a new business owner or managing the transition of ownership, the JT-1/UC-001 form facilitates critical tax and licensing functions, making compliance with Arizona's Department of Revenue regulations smoother. With options for online completion and guidance for those located on Indian Reservations, the form is designed to be accessible and manageable for a broad range of businesses across the state.

Arizona Jt 1 Uc 001 Preview

JT-1/UC-001 (12/03)

ARIZONA JOINT TAX APPLICATION

	IMPORTANT: See attached instructions before completing this
	IMPORTANT: See attached instructions before completing this
	application. For licensing questions on Transaction Privilege,	To complete this online, go to
	Withholding or Use call (602) 542-4576 or 1-800-634-6494 (from	To complete this online, go to
	area codes 520 and 928). For questions on Unemployment Tax call	www.aztaxes.gov
	(602) 248-9396 or e-mail uit.status@mail.de.state.az.us. Please	www.aztaxes.gov

	return complete application to: Licensing & Registration Section,
		Incomplete applications will not be processed.
	Department of Revenue, 1600 W Monroe, Phoenix AZ 85007.	Incomplete applications will not be processed.
	Department of Revenue, 1600 W Monroe, Phoenix AZ 85007.	All required information is designated with asterisk *.
		All required information is designated with asterisk *.

Section A: Taxpayer Information (Please print legibly or type the information on this application.)

1. License Type (Please check all that apply) *

Transaction Privilege Tax (TPT)

Withholding/Unemployment Tax (if hiring employees)

Use Tax

TPT For Cities ONLY

3.Employer Identiﬁcation Number (Required for Employers and Corporations) or Social Security Number *

2. Type of Ownership

Individual / Sole Proprietorship

Partnership

Limited Liability Company

Limited Liability Partnership

Corporation

State of Inc.

Date of Inc.

Sub-Chapter S Corporation

Association

Trust

Government

Estate

Joint Venture

Receivership

*Tax exempt organizations must attach a copy of the Internal Revenue Service letter of determination.

4.	Legal Business Name / Owner / Employing Unit *

5.	Business or “Doing Business As” Name *	6. Business Phone Number *		7.	Fax Number
		(	)		(	)
8.	Mailing Address (Street, City, State, ZIP code)			9.	Country

10. Email Address

11. Is your business located on an Indian Reservation?

	Yes	If yes,		(See Section H for listing of Reservations)
	No

12. Physical Location of Business (Street, City, State, ZIP code) *

13. County

For additional business locations, complete Section B,

14. Are you a construction contractor? *

	Yes	(See bonding requirements below)
	No

15. Did you acquire all or part of an existing business? *

	Yes	If yes, you must complete the Unemployment Tax Information (Section D)
	No

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 must be issued by a surety company authorized to transact business in Arizona. For more information on bonding, please see the “Taxpayer Bonds” publication.

16. Description of Business (Must include type of merchandise sold or taxable activity or type of employment) *

17. NAICS Code: (Select at least one. Go to www.aztaxes.gov for a			18. Business Classes (Select at least one. See Section I for a listing of
	listing of codes) *			business classes) *
A.		B.	A.		B.

C.		D.	C.		D.

19. Identiﬁcation of Owner (and Spouse if married) Partners, Corporate Ofﬁcers, Members (or Managing Members) or Ofﬁcials of this employing unit

A. Name (Last, First, MI) *

B. Soc. Sec. No. *

C. Title *

D. % Owned *

E. Complete Residence Address *

F. Phone Number *

( )

If the owner, partners, corporate ofﬁcers or combination of partners or corporate ofﬁcers, members and/or managing members own or control more than 50% of another business in Arizona, attach a list of the businesses, percentages owned and unemployment insurance account numbers.

ADOR 74-4002 (12/03)

JT-1/UC-001 (12/03) (Page 2)

Section B: Transaction Privilege Tax (TPT)

Date Business Started in Arizona *

2. Date Sales Began *

3. What is your anticipated annual income for

your ﬁrst twelve months of business? *

TPT Filing Method:

5. Does your business sell tobacco products?

6. Does your business sell new motor vehicle

Cash Receipts

Yes

tires or vehicles?

If yes,

Accrual

Retailer

Distributor

Yes

(You will be required to ﬁle a TR-1.)

Are you a seasonal

If yes, please check the months in which you intend to do business:

ﬁler?

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Yes

Location of Tax Records (Street Address, City, State and ZIP code):

Name of Company or person to Contact

10. Phone Number

(

)

For Additional Locations, complete the following: (If more space is needed, please attach additional sheets)

11. “Doing Business As” Name for this Location

12. Phone Number

(

)

13. Physical Location Address (Do not use PO Box or Route No.)

14. City

15. County

16. State

17. ZIP code

18. “Doing Business As” Name for this Location

19. Phone Number

(

)

20. Physical Location Address (Do not use PO Box or Route No.)

21. City

22. County

23. State

24. ZIP code

Section C: Withholding Information (Complete only if registering for withholding/unemployment tax)

Are you liable for Federal Unemployment tax?

2. Are individuals performing services for you excluded from withholding or unemployment

Yes

If yes, what was the ﬁrst year

tax?

Yes

If yes, please explain:

of liability?

Do you have an IRS writing that grants an exclusion

4. Date Employees

5. Do you have or have you previously had an

from federal unemployment tax?

First Hired? *

Arizona State Tax Number?

Yes

YES

If yes, Business Name

If yes, please attach a copy of the letter.

Unemployment Number

Check here if you want to cancel the existing number

Record of Arizona wages paid by calendar quarters for current and preceding calendar years.

YEAR

1ST QUARTER

2ND QUARTER

3RD QUARTER

4TH QUARTER

Weekly record of number of persons performing services in Arizona for current and preceding calendar years.

YEAR

JANUARY

FEBRUARY

MARCH

APRIL

MAY

JUNE

YEAR

JULY

AUGUST

SEPTEMBER

OCTOBER

NOVEMBER

DECEMBER

ADOR 74-4002 (12/03)

JT-1/UC-001 (12/03) - (Page 3)

Section D: Unemployment Tax Information (Complete only if registering for withholding/unemployment tax)

I.If you acquired all or part of an existing Arizona business, please complete this section

1. Date Acquired:	2. Acquired:		3. Acquired by:	If other, please explain:
		Part	Purchase
		Part	Lease
		All	Lease
		All	Other
			Other
Previous Owners Information

4. Name(s) of Previous Owners:

5. Business Name of Previous Owners:

6. Current Street Address of Previous Owners:

7. City

8. State

9. ZIP code

10. Current Telephone Number of Previous Owners:

11. Unemployment Number of Previous Owners:

Voluntary Election of Unemployment Tax Coverage

12.The undersigned, on behalf of the employing unit, voluntarily elects beginning January 1 of the current calendar year or the date employment started if later and continuing for not less than two full calendar years to:

A. Become an employer subject to Title 23, Chapter 4, Arizona Revised Statutes, to the same extent as all other employers and extend unemployment tax coverage to my employees although not mandatory.

B. Extend coverage to all employees performing services excluded from coverage as shown in Section C, Question 2.

13. Send unemployment claims to a different address?		14. Contact Name	15. Contact Phone Number
Yes
No	If yes, please complete lines 14-20		(	)

16.Business Name

17.Street Address

18.	City		19. State	20.	ZIP code

21.	Will payroll be paid by another company?	22. Contact Name		23.	Contact Phone Number

Yes

No		If yes, please complete lines 22-30				(	)
24.	Business Name of Payroller			25. Effective Date/Date Payroll First Paid by		26. Employer Account Number
				Another Company		of Payroller

27.	Street Address of Payroller

28.	City				29. State	30.	ZIP code

31.	Will employees be leased from another company?		32. Contact Name			33.	Contact Phone Number

Yes

No		If yes, please complete lines 32-40		(	)
34.	Business Name of Leasing Company		35. Effective Date/Date Employees First	36. Employer Account Number
			Leased by Another Company	of Leasing Company

37.	Street Address of Leasing Company

38. City

39. State

40. ZIP code

Section E: Signature(s) By Individuals legally responsible for the business (required)

This application must be signed by either a sole owner, two partners, two corporate ofﬁcers, members and/or managing members, the trustee, receiver or personal representative of an estate.

UNDER PENALTY OF PERJURY I (WE) DECLARE THAT THE INFORMATION ON THIS DOCUMENT IS TRUE AND CORRECT.

Type or Print Name

Title

Signature

Date

Type or Print Name

Title

Signature

Date

THIS APPLICATION MUST BE COMPLETED, SIGNED AND RETURNED AS PROVIDED BY ARS § 23-722 Equal Opportunity

Employer/Program This document available in alternative formats by contacting the UI Tax Ofﬁce.

ADOR 74-4002 (12/03)

JT-1/UC-001 (12/03) (Page 4)

Section F: AZTaxes.gov Security Administrator Information

Please complete this section if you would like online access to www.aztaxes.gov.

1.	Last Name	2.	First Name

3.	Title	4.	Social Security Number

5.	Email Address	6.	Phone Number

Section G: Program Cities / License Fees

Below is a list of cities and towns licensed by the Arizona Department of Revenue. For cities not listed below, please contact the cities directly.

City/Town

Code

Fee

No. of

Total

City/Town

Code

Fee

No. of

Total

City/Town

Code

Fee

No. of

Total

Loc

Apache Junction

2.00

Goodyear

5.00

Sahuarita

5.00

Benson

5.00

Guadalupe

2.00

San Luis

2.00

Bisbee

1.00

Hayden

5.00

Sedona

2.00

Buckeye

2.00

Holbrook

1.00

Show Low

2.00

Bullhead City

2.00

Huachuca City

2.00

Sierra Vista

1.00

Camp Verde

2.00

Jerome

2.00

Snowﬂake

2.00

Carefree

10.00

Kearny

2.00

Somerton

2.00

Casa Grande

2.00

Kingman

2.00

South Tucson

2.00

Cave Creek

20.00

Lake Havasu

5.00

Springerville

5.00

Chino Valley

2.00

Litchﬁeld Park

2.00

St. Johns

2.00

Clarkdale

2.00

Mammoth

2.00

Superior

2.00

Clifton

2.00

Marana

5.00

Surprise

10.00

Colorado City

2.00

Maricopa

2.00

Taylor

2.00

Coolidge

2.00

Miami

2.00

Thatcher

2.00

Cottonwood

2.00

Oro Valley

12.00

Tolleson

2.00

Douglas

5.00

Page

2.00

Tombstone

1.00

Duncan

2.00

Paradise Valley

2.00

Wellton

2.00

Eagar

10.00

Parker

2.00

Wickenburg

2.00

El Mirage

2.00

Patagonia

25.00

Willcox

1.00

Eloy

10.00

Payson

2.00

Williams

2.00

Florence

2.00

Pima

2.00

Winkelman

2.00

Fountain Hills

2.00

Pinetop/Lakeside

2.00

Winslow

10.00

Fredonia

10.00

Prescott Valley

2.00

Youngtown

10.00

Gila Bend

2.00

Quartzsite

2.00

Yuma

2.00

Gilbert

2.00

Queen Creek

2.00

Globe

2.00

Safford

2.00

Total of City Fees:

Please Note: City fees are subject to change

State Fees $12.00 X Number of Locations:

occasionally. You will be billed for the difference.

TOTAL Fees:

Section H: Indian Reservation Codes

Indian Reservation

Code

Indian Reservation

Code

Indian Reservation

Code

Indian Reservation

Code

(County)

Ak-Chin (Pinal)

PNA

Hopi (Coconino)

COJ

Pascua-Yaqui (Maricopa)

MAN

Tohono O’Odham (Pinal)

PNT

Cocopah

YMB

Hopi (Navajo)

NAJ

Pascua-Yaqui (Pima)

PMN

Tonto Apache (Gila)

GLU

Colorado River (La Paz)

LAC

Hualapai (Coconino)

COK

Salt River Pima-Maricopa (Mar.)

MAO

White Mtn Apache (Apache)

APD

Fort McDowell-Yavapai (Mar.)

MAE

Hualapai (Mohave)

MOK

San Carlos (Apache (Gila)

GLP

White Mtn Apache (Gila)

GLD

Fort Mohave (Mohave)

MOF

Kaibab-Paiute (Coconino)

COL

San Carlos Apache (Graham)

GRP

White Mtn Apache (Graham)

GRD

Fort Yuma-Quechan (Yuma)

YMG

Kaibab-Paiute (Mohave)

MOL

San Carlos Apache (Pinal)

PNP

White Mtn Apache (Navajo)

NAD

Gila River (Maricopa)

MAH

Navajo (Apache)

APM

San Juan Southern Paiute

COQ

Yavapai Apache (Yavapai)

YAW

Gila River (Pinal)

PNH

Navajo (Coconino)

COM

Tohono O’Odham (Maricopa)

MAT

Yavapai Prescott (Yavapai)

YAX

Havasupai (Coconino)

COI

Navajo (Navajo)

NAM

Tohono O’Odham (Pima)

PMT

ADOR 74-4002 (12/03)

JT-1/UC-001 (12/03) (Page 5)

Section I: Business Classes

Business Class	Code	Business Class	Code	Business Class	Code	Business Class	Code

Mining - Nonmetal	002	Commercial Lease	013	Use Tax - Utilities	026	Jet Fuel Tax	049
Utilities	004	Personal Property Rental	014	Rental Occupancy Tax	028	Jet Fuel Use Tax	051
Communications	005	Contracting - Prime	015	Use Tax Purchases	029	Rental Car Surcharge	053/055
						Jet Fuel Tax > 10 million
Transporting	006	Retail	017	Use Tax from Inventory	030	gallions	056
		Service -
Private Car - Pipeline	007/008	Metalliferous Mining	019	Telecommunications Devices	033	Use Tax Direct Payments	129
		Serverance - Timbering		911 Wireless		911 Wireline
Publication	009	Ponderosa	021	Telecommunications	036	Telecommunications	131
		Serverance - Timbering				Rental Car Surcharge -
Job Printing	010	Other	022	Contracting - Owner Builder	037	Stadium	153
		Recreational Vehicle
Restaurants and Bars	011	Surcharge	023	Municipal Water	041
Amusement	012	Transient Lodging	025	Membership Camping	047

INSTRUCTIONS FOR ARIZONA JOINT TAX APPLICATION

IMPORTANT: You must complete each of the following sections or your application will be returned

USE THIS APPLICATION TO:

•License New Business: A new business with no previous owners.

•Change Ownership: If acquiring or succeeding to all or part of an existing business or changing business entity (sole owner to corporation, etc.).

If you need to update a license, add a business location, or make other changes: Request an update card or provide a written notiﬁcation of the change (a form is not necessary). Please include fees of $12 per location plus applicable city fee(s).

Section A: TAXPAYER INFORMATION 1. LICENSE TYPE

Transaction Privilege Tax (TPT): Anyone involved in an activity taxable under the TPT statutes must apply for a TPT License before engaging in business.

For TPT, you are required to obtain and display a separate license certiﬁcate for each business or rental location. This may be accomplished in one of the following ways:

Each location may be licensed as a separate business with a separate license number for purposes of reporting transaction privilege and use taxes individually. Therefore a separate application is needed for each location.

Multiple locations may be licensed under a consolidated license number, provided the ownership is the same, to allow ﬁling of a single tax return. If applying for a new license, list the various business locations as instructed below. If already licensed and you are adding locations, do not use this application to consolidate an existing license. Please submit update form.

Withholding & Unemployment Taxes: Employers paying wages or salaries to employees for services performed in the State must apply for a Withholding number & Unemployment number.

Use Tax: Out-of-state vendors (that is, vendors with no Arizona location) making direct sales into Arizona must obtain a Use Tax Registration Certiﬁcate. In-state vendors making out-of-state purchases for their own use (and not for resale) must also obtain the Use Tax Registration Certiﬁcate.

TPT for cities only: This type of license is needed if your business activity is subject to city TPT that is collected by the state, but the activity is not taxed at the state level. Many of the larger cities in Arizona administer and collect their own privilege taxes. Please contact those cities directly to obtain information regarding licensing requirements.

2.TYPE OF OWNERSHIP

Check as applicable. A corporation must provide the state and date of incorporation.

3.Enter your Federal Employer Identiﬁcation number.

•Taxpayers are required to provide their taxpayer identiﬁcation number (TIN) on all returns and documents. A TIN is deﬁned as the federal employer identiﬁcation number (EIN), or social security number (SSN) depending upon how income tax is reported. Employers and Corporations must provide their federal EIN. A penalty of $5 will be assessed by the Department of Revenue for each document ﬁled without a TIN.

•If you have an IRS writing that grants an exclusion from Federal Unemployment Taxes, attach a copy.

4.Enter the Legal Business Name of the Owner or Employing Unit (Name of corporation as listed in its articles of incorporation, or individual & spouse, or partners, or organization owning or controlling the business)

5.Enter the name of the Business/DBA (doing business as) name, if same as above, enter “same.”

6.Enter the business telephone number including area code.

7.Enter the fax number including area code.

8. and 9.

Enter mailing address where all correspondence is to be sent. You may use your home address, corporate headquarters, or accounting ﬁrm’s address, etc. If mailing address differs for licenses (for instance withholding and unemployment insurance), please use cover letter to explain.

10.Enter the e-mail address (option) for the business or contact person.

11.See section H for listing of reservation codes if your business is located on an Indian Reservation.

12.and 13.

Enter the physical location of business including county.

14.If you are a construction contractor, read the bonding requirements carefully.

15.If you answered yes, you must complete Section D.

16.Describe the major business activity: principal product you manufacture, commodity sold, or services performed. Your description of the business is very important because it determines your transaction privilege tax rate and provides a basis for state economic forecasting.

17.Enter the North American Industries Classiﬁcation System (NAICS) code identiﬁed for your business activity.

ADOR 74-4002 (12/03)

JT-1/UC-001 (12/03) (Page 6)

18.Enter the applicable business classes based on your activity. See Section I for listing of business classes.

19.Identify the owners of the business. Enter as many as applicable; attach a separate sheet if additional space is needed.

Section B: TRANSACTION PRIVILEGE TAX (TPT)

1.Enter the date the business started in arizona.

2.Enter date sales began in Arizona, or estimate when you plan to begin selling in Arizona.

3.Enter the amount of Transaction Privilege Tax income you can reasonable expect to generate in your ﬁrst twelve months of business. You will be set up for monthly ﬁling unless your anticipated annual income will result in a tax liability of less than $1,250 which may qualify for a quarterly ﬁler.

4.Cash/Accrual Methods: Cash method requires the payment of tax based on sales receipts actually received during the period covered on the tax return. When ﬁling under the accrual method, the tax is calculated on the sales billed rather than receipts.

5.Complete as indicated.

6.Sellers of new motor vehicles and motor vehicle tires in the state, for on- road use, are required to report and pay waste tire fees to the Department of Revenue. By checking the box, you will receive form TR-1 on a quarterly basis.

7.If your business is seasonal or a transient vendor, indicate the months in which you intend to do business.

8. 9. and 10.

Indicate the physical location of your tax records, the contact person and their phone number.

11. through 24.

If you have additional business locations, complete this section. If more space is necessary, attach additional sheets.

Section C: WITHHOLDING INFORMATION

1.Indicate whether you are liable for Federal Unemployment Tax and the ﬁrst year of your liability

2.If you have individuals excluded from withholding or unemployment tax, please explain why.

3.Indicate whether you have an IRS writing for exclusion from federal unemployment tax..

4.Enter the date employees were ﬁrst hired in Arizona.

5.If you have or had an Arizona state tax number, provide requested information.

6.Enter the average number of employees and total gross wages paid for each quarter the business operated.

7.Enter the number of persons performing services each week the business operated.

Section D: UNEMPLOYMENT TAX INFORMATION

WHAT IS A SUCCESSOR EMPLOYER?

When you acquire all or part of a business, which required to pay unemployment taxes in Arizona, you are a “successor” for unemployment tax purposes. As a successor, you are immediately liable for unemployment taxes regardless of the amount of wages you pay or the number of workers you employ.

As a successor, you may also take into account wages paid by the former owner in determining the amount of wages on which you must pay taxes during the year in which you acquired the business. For example, if the former owner has paid wages in excess of $7,000 to a worker you continue to employ, you will not have to pay taxes on any additional wages you pay this worker in the year you acquire the business.

ACQUISITION OF ALL OF AN EXISTING ARIZONA BUSINESS

When you acquire an entire business and continue its operation, you are assigned the tax rate and experience rating account of the former owner. The experience rating account includes the record of wages and taxes previously paid. Therefore, any unemployment beneﬁts awarded based on wages paid by the former owner, may be charged to your account.

Additionally, you may be liable for taxes unpaid by the former owner. When acquiring a business, consider whether any unemployment taxes remain unpaid by the seller.

ACQUISITION OF A PART OF AN EXISTING ARIZONA BUSINESS

If you acquire a PART of a business and continue to operate it, you are not automatically assigned the tax rate and experience rating account of the former owner. To apply for a portion of the account and its corresponding tax rate, you must ﬁle an “Application & Agreement for Severable Portion Experience Rating Transfer” (UC-247) within 180 days of acquiring the business. The former owner must agree and provide payroll information for the portions of the business acquired and retained. Your account may then be charged for a portion of the unemployment beneﬁts paid to the former owners’ employees. The application form is available online at: www.de.state.az.us/esa/uitax/taxform.asp. or you may call (602) 248-9101 to obtain an application.

1. through 3.

Enter the date acquired, whether all or part, and how you acquired.

4. through 11.

Enter the previous owner’s information, name, business name, current street address, telephone number, and unemployment number of previous owner.

12.Voluntary Election of Unemployment Tax Coverage

Complete and sign this portion of the application ONLY if you wish to provide unemployment coverage to your employees, and you believe you are not REQUIRED to provide coverage. Refer to the “Employers Handbook” (available online at www.de.state.az.us/esa/uitax/emp.asp. or “Guide to Arizona Employment Tax Requirements.”

13. through 20.

Complete this section if you would like to receive unemployment claims at a different address.

21. through 30.

Complete this section if your payroll will be paid by another company.

31. through 40.

Complete this section if your employees are leased from another company.

Section E: SIGNATURES

The application must be signed only by individuals legally responsible for the business, not agents or representatives.

Section F: AZTaxes.gov SECURITY ADMINISTRATOR INFORMATION 1. THROUGH 6.

Complete this section if you would like to designate a security administrator for our online service center www.aztaxes.gov. The authorized individual will have full access to tax account information including add/delete users, view tax account information, ﬁle tax returns, and remit tax payments on behalf of the business identiﬁed in Section A. The name and e-mail address of the administrator are required for registration.

Section G: PROGRAM CITIES / LICENSE FEES

There are no fees for Withholding, Unemployment, or Use Tax registrations. To calculate the fees for TPT licenses, calculate the State fees by multiplying the number of locations in the state by $12. To calculate the city fees, use the listing of program cities in Section G. First, indicate the number of businesses or physical locations for each of the cities for which the Department of Revenue licenses and collects. Then multiply by the city fee for each city in which you will do business. Add the columns to determine the total city fees. Fill in the totals for state fees and city fees on the application form and total to determine the amount due. Make checks payable to the Arizona Department of Revenue. Be sure to return the city fees sheet with your application. To obtain licensing for cities not listed on the form, please contact the city directly.

Section H: INDIAN RESERVATION CODES

If your business is located on an Indian Reservation, select appropriate code from this table and indicate on Section A-11.

Section I: BUSINESS CLASSES

Select appropriate business classes based on your business activities. You must indicate at least one business class on Section A-18.

ADOR 74-4002 (12/03)

⇓ Arizona Jt 1 Uc 001 PDF Form

File Properties

Fact	Description
Form Name	JT-1/UC-001
Purpose	Arizona Joint Tax Application
Application Date	December 2003
Contact Information	Transaction Privilege, Withholding or Use - (602) 542-4576 or 1-800-634-6494; Unemployment Tax - (602) 248-9396 or uit.status@mail.de.state.az.us
Online Submission	Available at www.aztaxes.gov
License Types Covered	Transaction Privilege Tax (TPT), Withholding/Unemployment Tax, Use Tax, TPT for Cities ONLY
Requirement for Tax Exempt Organizations	Must attach a copy of the Internal Revenue Service letter of determination
Bonding Requirement for Contractors	Before issuance of TPT license, out-of-state or new contractors must post a Taxpayer Bond for Contractors unless exempt
Application Sections	Taxpayer Information, Transaction Privilege Tax (TPT), Withholding Information, Unemployment Tax Information, Signature(s), AZTaxes.gov Security Administrator Information, Program Cities / License Fees, Indian Reservation Codes, Business Classes
Governing Law(s)	Title 23, Chapter 4, Arizona Revised Statutes for Unemployment Tax; Arizona Department of Revenue regulations for TPT
Application Submission Address	Licensing & Registration Section, Department of Revenue, 1600 W Monroe, Phoenix AZ 85007

Instructions on Utilizing Arizona Jt 1 Uc 001

Filling out the Arizona Jt 1 Uc 001 form is a crucial step for businesses in Arizona that require registration for taxes, including Transaction Privilege Tax, Withholding Tax, Use Tax, or Unemployment Tax. Care and attention to detail are needed to ensure that the application is completed accurately. This document can be daunting at first glance, but by following the below steps, the process becomes straightforward.

Begin with Section A by selecting the License Type(s) that apply to your business situation. Check all boxes that are relevant.
Indicate the Type of Ownership of your business (e.g., Individual/Sole Proprietorship, Corporation, LLC, etc.), including the state and date of incorporation if applicable.
Enter your Employer Identification Number (EIN) if you are an employer or corporation. Individuals or sole proprietors should provide their Social Security Number (SSN).
Provide the Legal Business Name and the name of the owner or employing unit. Ensure this matches the name listed on official documents or records.
Fill in your Business or "Doing Business As" Name, if different from the Legal Business Name.
Input your Business Phone Number and Fax Number, including area codes.
For the mailing address, fill out the fields for street, city, state, ZIP code, and country, to ensure that the Department of Revenue can reach you.
Include your Email Address for electronic correspondence, though this is optional.
Answer whether your business is located on an Indian Reservation. If "Yes," you will need to see Section H for the appropriate reservation code.
Supply the Physical Location of Business including the street, city, state, ZIP code, and county.
Indicate if you are a construction contractor subject to bonding requirements.
If acquiring an existing business, mark "Yes" and note that you must complete the Unemployment Tax Information in Section D.
Describe your business activity in detail, including the type of merchandise sold, taxable service provided, or type of employment.
Select and enter a NAICS Code that matches your main business activity.
Choose at least one Business Class related to your operation.
Identify the owner(s), partners, corporate officers, or members including their name, social security number, title, percentage owned, complete residence address, and phone number.
Move on to Section B if applying for Transaction Privilege Tax, detailing your business start date in Arizona, sales start date, filing method, and other specifics relevant to your business.
If registering for Withholding/Unemployment Tax, complete Section C with information about your federal unemployment tax liabilities, employee hiring date, and wages paid.
For Unemployment Tax Information, fill out Section D if acquiring or part of an existing business, including the date acquired and details about the previous owners.
Sign the form in Section E. Make sure it is signed by authorized individuals such as a sole owner, partners, or corporate officers.
Optionally, complete Section F if you wish to have online access to the state’s tax website.
Review and add up the applicable city and state fees in Section G.

Once you have completed the form based on the specifics of your business and signed it, double-check each section for accuracy. Gather any additional documentation that needs to be attached, such as proof of your business structure or a bond if you are a contractor. Mail the completed form to the address provided on the form to finalize your business's tax accounts in Arizona.

Listed Questions and Answers

What is the purpose of the Arizona JT-1/UC-001 form?

The Arizona JT-1/UC-001 form serves as a combined application for businesses to register for Transaction Privilege Tax (TPT), Use Tax, and Withholding/Unemployment Tax in the state of Arizona. It's meant for new businesses, businesses changing ownership, or current businesses updating their information, such as adding a new location or changing business entity types.

How can I complete the Arizona JT-1/UC-001 form?

The form can be filled out and submitted online by visiting www.aztaxes.gov. Alternatively, it can be completed manually and mailed to the Licensing & Registration Section, Department of Revenue, 1600 W Monroe, Phoenix, AZ 85007. Ensure to provide all required information, indicated by an asterisk (*), for the application to be processed.

Who needs to file the Arizona JT-1/UC-001 form?

Businesses involved in taxable activities under TPT statutes, employers paying wages in Arizona requiring withholding and unemployment tax registration, and out-of-state vendors making direct sales into Arizona should file this form. Additionally, businesses making out-of-state purchases for their own use in Arizona need to register for Use Tax.

What information do I need to provide on the JT-1/UC-001 form?

Applicants must provide detailed taxpayer information including the license type they are applying for (TPT, Use Tax, Withholding/Unemployment Tax), type of ownership, Federal Employer Identification Number or Social Security Number, legal business name, "doing business as" name, contact details, mailing and physical business addresses, information regarding the location of the business on an Indian Reservation, whether you are a construction contractor, description of the business activity, and NAICS code. Additional sections require details regarding transaction privilege tax and withholding information if applicable.

Can I use the JT-1/UC-001 form to update my business information or add a new location?

Yes, while the JT-1/UC-001 form is primarily for registering a new business or changing ownership, it can also be used to update an existing business license, such as adding a new business location. If you're only making simple updates, you might not need to fill out the entire form again but provide written notification of the changes along with applicable fees.

What if I am acquiring or succeeding an existing business?

If you are acquiring or taking over all or part of an existing business, you must indicate this on the form and complete the Unemployment Tax Information Section (Section D). It requires information about the acquisition and previous owners, among other details, to properly transition the business under your ownership for tax purposes.

Is there a fee associated with the Arizona JT-1/UC-001 form?

While the form itself might not have a processing fee, there could be applicable fees depending on the type of licenses and number of locations your business is applying for. These fees, especially city license fees, are subject to change and you will be invoiced accordingly. Specific details about the fees can be found under Section G of the form and through direct contact with the Arizona Department of Revenue.

Common mistakes

Filling out the Arizona Jt 1 Uc 001 form can be a straightforward process, but certain mistakes are common. Avoiding these errors can save time and ensure smoother interactions with the tax authorities. Below are the mistakes frequently made when completing this form:

Not checking all applicable license types in Section A: Taxpayer Information. It's essential to designate everything that applies, such as Transaction Privilege Tax and Withholding/Unemployment Tax, to ensure compliance and correct tax processing.
Providing incorrect Employer Identification Number (EIN) or Social Security Number (SSN) in Section A. This number is crucial for employers and corporations, and a $5 penalty can be assessed for each document filed without a TIN.
Omitting legal business name or providing an inaccurate name in Section A. This should match the name listed in articles of incorporation or the legal name known to the IRS.
Forgetting to include a description of Business Activity or providing vague descriptions in Section A, which can affect tax rate determinations and economic forecasting.
Skipping the NAICS code selection in Section A. The correct NAICS code is imperative for identifying business activity accurately.
Not completing the Unemployment Tax Information in Section D if applicable – especially important if acquiring or merging with an existing business.
Failing to sign the form or obtain necessary co-signatures in Section E, which is required for processing. This application must be signed by a sole owner, two partners, two corporate officers, or managing members where applicable.
Entering inaccurate business location(s) information. Each physical location of the business must be correctly listed to ensure proper tax jurisdiction and compliance.

By addressing these common mistakes, individuals and businesses can ensure their application is processed efficiently and effectively, setting a solid foundation for tax and business operations within Arizona.

Documents used along the form

When businesses and individuals in Arizona fill out the AZ JT-1/UC-001 form for tax purposes, they might need to accompany it with other forms and documents to complete the registration or update their status. These ancillary documents ensure compliance with state regulations and help facilitate the accurate processing of their tax responsibilities. Below is a listing of documents often used alongside the JT-1/UC-001 form.

IRS Form SS-4: Used to apply for an Employer Identification Number (EIN). Essential for new businesses or those needing to obtain a new EIN following changes in ownership or business structure.
IRS Letter of Determination: Required for tax-exempt organizations to prove their status. This letter is issued by the IRS after approving an organization’s application for tax exemption.
Form W-9: Request for Taxpayer Identification Number and Certification. Vendors often require this form from a business to report income paid to the IRS.
Form W-4: Employee’s Withholding Allowance Certificate. Employers need this form from their employees to calculate and withhold the correct federal income tax from their pay.
Surety Bond Certificate: Necessary for construction contractors who do not qualify for a bonding exemption. It assures compliance with tax laws.
Articles of Incorporation/Articles of Organization: Relevant for corporations and limited liability companies (LLCs) to prove their legal existence under state law.
Power of Attorney (POA) Form: Authorizes an individual or tax professional to represent the business before the Arizona Department of Revenue concerning tax matters.
Update Form: Used for notifying the Department of Revenue about changes in business information, such as a change of address, business ownership, or closing of the business.

Collecting and preparing these documents before filing can streamline the tax registration or update process, making it smoother and more efficient. It's essential for businesses to review the requirements for each form and document specific to their circumstances and the nature of their business operations in Arizona.

Similar forms

The Arizona JT-1/UC-001 form, a joint tax application, shares several similarities with other tax and registration forms, each serving a unique purpose in the tax and legal landscape, aiding individuals, and businesses in compliance and operational readiness. These forms, while tailored towards different requirements, embody a foundational protocol for legal recognition and taxation adherence in various jurisdictions.

Firstly, the IRS Form SS-4, Application for Employer Identification Number (EIN), parallels the JT-1/UC-001 in its necessity for businesses to initiate their formal tax responsibilities. Both forms are pivotal for new businesses, mandating the acquisition of an identification number critical for tax filing and employer purposes. While the JT-1/UC-001 serves a specific state-level role in Arizona, the IRS Form SS-4 is a federal requirement, underscoring the interconnectedness of state and federal tax obligations.

Secondly, the similarity between the JT-1/UC-001 form and the Arizona Form TPT-EZ, Short Form for Small Business, Transaction Privilege Tax Return, is evident in their focus on transaction privilege tax. The JT-1/UC-001 form is the starting point for registering a business to pay this tax, whereas the TPT-EZ form comes into play for the ongoing reporting and payment of the tax itself. Both documents underscore Arizona's unique approach to sales tax, emphasizing the importance of understanding state-specific tax structures.

The Uniform Commercial Code (UCC) Financing Statement, another critical document, shares a common objective with the JT-1/UC-001 form in terms of establishing a public record. However, the focus diverges significantly; the UCC form is paramount in securing interests in personal property to ensure debt repayment, unlike the JT-1/UC-001's tax registration function. This distinction highlights the broader regulatory and legal frameworks businesses must navigate, encompassing tax compliance and financial security.

Lastly, the Arizona Business Registration Form, often used for similar purposes as the JT-1/UC-001, facilitates a business's legal and tax setup within the state. Both forms are indispensable for operational legality in Arizona, ensuring that businesses meet local regulatory standards and are duly recognized by the state's Department of Revenue. While the Arizona Business Registration Form might encompass a broader range of registration activities, its essence aligns with the JT-1/UC-001's goal of formalizing a business's tax obligations.

Understanding these documents and their interrelations affords businesses and individuals clarity on regulatory adherence, underpinning successful and compliant operational frameworks. Each form, while serving its unique purpose, contributes to a comprehensive legal and financial foundation essential for business viability in Arizona and beyond.

Dos and Don'ts

Filling out the Arizona JT-1/UC-001 form, a comprehensive document for tax application and employment registration, requires careful attention to detail to ensure accuracy and compliance. Here are some key dos and don’ts to guide you through the process:

Do:

Read the attached instructions thoroughly before starting the application. This ensures you understand each section and know the required documentation.
Print legibly or type the information to prevent misunderstandings or processing delays due to illegible handwriting.
Check all applicable boxes in Section A regarding the type of license (e.g., Transaction Privilege Tax, Withholding/Unemployment Tax) necessary for your business activities.
Provide accurate and complete information for each required field, marked with an asterisk (*), including your Employer Identification Number (EIN) or Social Security Number (SSN), as applicable.
Attach a copy of the Internal Revenue Service letter of determination if you are a tax-exempt organization.
Complete additional sections (B, C, D, etc.) as they apply to your business, such as information on additional business locations or withholding information for employees.
Sign and date the application form in Section E, acknowledging the accuracy and truthfulness of the information provided, under penalty of perjury.

Don’t:

Leave required fields empty. Incomplete applications will not be processed, leading to delays in obtaining necessary tax licenses or IDs.
Underestimate the importance of providing a complete description of your business in Section A(16). This description helps classify your business correctly for tax purposes.
Ignore the need for a Taxpayer Bond for contractors, if applicable. Understanding the bonding requirements is crucial for construction contractors new to Arizona or operating out of state.
Fail to attach additional documentation or lists where indicated, such as if you own more than 50% of another business in Arizona or if you’re electing unemployment tax coverage voluntarily.
Forget to include the application fee or calculate it incorrectly. Ensure all applicable city and state fees are included before submitting the application.

Properly completing the JT-1/UC-001 form is the first step in ensuring your business complies with Arizona’s tax and employment regulations. Taking the time to carefully follow these guidelines will help streamline the process, allowing you to focus on growing and managing your business.

Misconceptions

There are several common misconceptions regarding the Arizona JT-1/UC-001 form, a crucial document for businesses in Arizona. Clarifying these misconceptions will help ensure accurate and timely submission for entities looking to conduct business within the state.

Misconception 1: The JT-1/UC-001 form is only for businesses with employees.

While part of the form pertains to businesses with employees, particularly sections related to Withholding and Unemployment Tax, the JT-1/UC-001 serves a broader purpose. It is also required for businesses to apply for Transaction Privilege Tax, Use Tax, and other city-specific taxes, regardless of whether they have employees.
Misconception 2: You only need to fill out the form once.

The form must be updated or re-submitted in certain circumstances, such as changes in ownership, business entity type, or when adding additional business locations. Keeping this information current is essential for compliance with Arizona state regulations.
Misconception 3: The form can be submitted without an Employer Identification Number (EIN) or Social Security Number (SSN).

An EIN or SSN is mandatory for processing the JT-1/UC-001 application, as it serves as the taxpayer identification number. A missing EIN or SSN can lead to processing delays and potential penalties.
Misconception 4: Online submission is an option for everyone.

While the form and its instructions mention the possibility of online completion via www.aztaxes.gov, not all portions may be submitted online, especially attachments required for specific fields. Physical submission may still be required for certain sections or attachments.
Misconception 5: Information on Indian Reservation location is optional.

If a business is located on an Indian Reservation, indicating this on the form is crucial due to tax implications and exemptions that may apply. This information impacts how transaction privilege and other taxes are assessed and collected.

Understanding these aspects of the JT-1/UC-001 form can assist businesses in complying with Arizona's tax and employment laws, ultimately facilitating smoother operations within the state.

Key takeaways

Before submitting the Arizona JT-1/UC-001 form, it's crucial to review the attached instructions to ensure all parts of the application are completed accurately. Incomplete applications will not be processed, delaying the start of your business operations.
Applicants must select the correct license type relevant to their business activities, such as Transaction Privilege Tax, Withholding/Unemployment Tax, and Use Tax. Each license type has specific requirements and implications for your business operations in Arizona.
The Type of Ownership must be clearly indicated, including additional details such as the state and date of incorporation for corporations. This information is vital for the correct classification and processing of your application.
Providing an accurate Employer Identification Number (EIN) or Social Security Number (SSN) is mandatory. The EIN or SSN is used for tax reporting purposes, and failure to provide it could result in penalties.
Include the legal business name and the dba ("Doing Business As") name, if applicable. This information should be consistent across all documents and registrations for your business.
If your business is located on an Indian Reservation, it is important to specify this in section H by selecting the appropriate reservation code. This can affect the tax regulations and benefits your business may be subject to.
For businesses that involve contracting, be aware of the bonding requirements. New or out-of-state contractors must post a Taxpayer Bond for Contractors, unless qualified for an exemption. Information on bonding is provided in the attached instructions—this step is crucial for construction-related businesses.

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