Awards must be paid to the registered breeder and payments must match the vendor identification form (W-9) that was filed and reported to the IRS.
The Internal Revenue Service (IRS) requires that the State report your breeder awards income for tax purposes. The vendor identification form (W-9) must be filed with the State before a payment can be processed.
First Quarter: Paid by October 31st or the last business day in October
Second Quarter: Paid by January 31st or the last business day in January
Third Quarter: Paid by April 30th or the last business day in April
Fourth Quarter: Paid by July 31st or the last business day in July
An animal is considered Arizona bred if foaled or whelped in Arizona. Breeders’ awards will be paid to the owner or lessee of the female of the animal, at the time the animal was foaled or whelped.
Thoroughbreds and Quarter Horses – ADG contracts with the Arizona Thoroughbred Breeders Association and the Arizona Quarter Horse Racing Association to certify Thoroughbreds and Quarter Horses as Arizona bred, respectively. Please contact these organizations for information about their requirements.
Arizona Thoroughbred Breeders Association (602) 942-1310
Arizona Quarter Horse Racing Association (602) 625-0468