Arkansas State W-2 Reporting Requirements

Does Arkansas Require State W-2 Reporting?

Yes, Arkansas does require state W-2 reporting.

How Must Arkansas State W-2 Reporting be Filed?

Arkansas accepts both paper filing and e-filing.

What are the Forms and Due Dates for Arkansas State W-2 Reporting?

In addition to Form W-2, Arkansas requires Form ARW-3Transmittal of Wage and Tax Statements to be filed.

Forms W-2 and ARW-3 are due by January 31.

What are the W-2 penalties for Arkansas?

The W-2 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 Filing Agency?

Arkansas Department of Finance and Administration
Withholding Tax Branch
Ledbetter Building
1816 W. 7th Street, Room 1380
Little Rock, AR 72201
Phone: (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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