Arizona Joint Tax Application

As soon as you begin business in Arizona, you must register with the Arizona Department of Economic Security (DES) and Arizona Department of Revenue (DOR). You register with both agencies at the same time by completing an Arizona Joint Tax Application (form JT-1/UC-001) and submitting it to the License & Registration Section of DOR. DOR will then forward a copy to DES. The information you provide to DES on this form will be used to determine whether or not you are liable to pay Arizona Unemployment Insurance (UI) taxes. NOTE: your Application cannot be processed if you do not record your Federal Employer Identification Number (EIN) in the section of the form provided for this purpose. If you do not have a Federal EIN, contact the Internal Revenue Service External Link Icon to apply for one.

Choose one of the following four options to complete and submit an Arizona Joint Tax Application:

  1. Register your business with both DOR and DES by completing and submitting the Application online.External Link Icon  
  2. Download an online copy of the ApplicationExternal Link Icon (130 KB PDF). You may either fill it out on your computer and then print the completed form, or print the blank form and fill it out by hand. Return the completed form by mail.
  3. Send an email to requesting an Arizona Joint Tax Application. A PDF file of the application will be forwarded to you as an email attachment that you can print out, complete, and return by mail.
  4. If you do not have internet access you may call (602) 771-6606 to receive an Arizona Joint Tax Application by fax or by mail to complete and return by mail. When calling this number, follow the step-by-step instructions to order (receive) the desired form by fax or mail. NOTE: To receive a form ordered from this number by fax, you must call from a fax line.

If you choose option two, three or four, mail your completed application to:

Arizona Department of Revenue
License & Registration Section
P.O. Box 29032
Phoenix, Arizona 85038-9032

DOR and DES process your application separately, and each agency will notify you separately after its processing is completed. If you are determined liable to pay UI taxes, a “Determination of Unemployment Insurance Liability” (UC-016 or UC-015A) will be mailed to you by DES. It will specify the legal basis for your liability, the date your UI coverage starts, your tax rate, and your Arizona UI employer account number (be sure to include this account number on any correspondence with DES). If you have questions about registering your business after reading these instructions, contact the Employer Registration Unit at

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