Arkansas State 1099 Tax Filing

Does Arkansas require state 1099 tax filing?

Yes, Arkansas requires that all 1099 forms filed with the IRS must also be filed with the Arkansas Department of Finance and Administration.

Which forms does Arkansas require?

Any forms that are required to be submitted to the IRS are required to be submitted to the State of Arkansas. The dollar threshold for filing, provided that there is no AR income tax withheld, is $100 for Forms 1099-DIV and 1099-INT and $2,500 for all other 1099 form types. All forms 1099 with AR income tax withheld must be submitted, regardless of the threshold amount, or current residence. These forms include:

1099-A 1099-G 1099-MISC 1099-QA
1099-B 1099-INT 1099-NEC 1099-R
1099-C 1099-K 1099-OID 1099-S
1099-CAP 1099-LS 1099-PATR 1099-SA
1099-DIV 1099-LTC 1099-Q 1099-SB

In addition to Forms 1099, Arkansas requires Form AR3MAREmployer’s Annual Reconciliation of Income Tax Withheld to be filed.

If submitting a paper filing, employers must also submit a Form 1096 as well.

How must Forms 1099 be filed with Arkansas?

Arkansas accepts both paper filing and e-filing.

Does Arkansas participate in Combined Federal/State Filing?

Yes, Arkansas participates in Combined Federal/State Filing. If you utilize CF/SF when filing your 1099s, the IRS will forward the information to the Arkansas Department of Finance and Administration and you will not have to do so yourself.

What are the Due Dates for Arkansas 1099 Reporting?

Traditionally, the filing deadlines for Arkansas are as follows:

  • Submit a Paper Filing – January 31st
  • Furnish Recipient Copies – January 31st
  • Submit an Electronic Filing – January 31st
  • Submit Form AR3MAR – February 28th

If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day.

What are the 1099 penalties for Arkansas?

The 1099 penalties for Arkansas are as follows:

  • Late filing: Penalty of $25 per form up to $250, or 10-90 days imprisoned, or both.
  • Failure to furnish forms: $25 per form up to $250, or 10-90 days imprisoned, or both.
  • Late payment: Penalty of an additional 5% of tax due per month late, not to exceed 35% of the tax due.
  • Interest: Penalty of 10% of unpaid tax per year.

Please see the Arkansas Withholding Tax – Employer’s Instructions for more information.

What is the responsible state agency?

Arkansas Department of Finance and Administration
Withholding Tax Branch
Ledbetter Building
1816 W. 7th Street, Room 1380
Little Rock, AR 72201
(501) 682-7290

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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