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Arkansas 1099 Filing Requirements

The State of Arkansas Mandates 1099 Filing!

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Arkansas State Filing

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Arkansas 1099 Reporting Requirements

The State of Arkansas mandates filing Form 1099 with the state agency under the following conditions:

Scenario If there is any Arkansas State Tax Withholding If there is no Arkansas State Tax Withholding
Payments Threshold More than $0 More than $2500
($100 for 1099-INT & 1099-DIV Forms)
Filing Method CF /SF CF /SF
Additional Form Reconciliation Form AR3MAR NA
Due Date January 31, 2024 January 31, 2024

The State of Arkansas requires the following Forms:

TaxBandits supports Form 1099 and W-2 filing with both the Federal and State.

Frequently Asked Questions

Does Arkansas require 1099 filing?

Yes, the Arkansas Department of Revenue requires 1099 Forms for reporting the payments made to residents or nonresidents.

  • If there is no state tax withholding, the state requires the 1099 forms if the total payment exceeds $2500 for 1099 Forms (For 1099-INT & 1099-DIV Forms, the threshold is $100).
  • If there is any state tax withholding, the state of Arkansas requires the applicable 1099 forms, irrespective of the threshold.

In both conditions, the IRS will automatically share the completed federal 1099 Forms with the state agency since Arkansas is part of the CF/SF program. There is no need for direct filing with the state.

What types of 1099 forms does Arkansas require?

Arkansas requires the filing of the following 1099 forms:

Does Arkansas require additional forms when filing 1099 forms?

Yes! If there is any state tax withheld, the State of Arkansas requires an additional Form AR3PAR (Employer’s Annual Reconciliation of Income Tax Withheld From Pensions and Annuities) along with Form 1099.

What is Form AR3MAR?

Form AR3MAR is an Annual Reconciliation form used to report the total income taxes withheld from employees/contractors and taxes remitted to the state.

When is Arkansas 1099 due for the 2023 tax year?

The due date to file 1099 with Arkansas is January 31. If the due date falls on a weekend or federal holiday, the next business day is the deadline.

The Arkansas 1099 deadline for the 2023 tax year is January 31, 2024.

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Note: If there is Arkansas state tax withholding, Form AR3MAR must be filed on or before February 28.

What are the penalties for not filing or filing 1099 late with Arkansas?

Failing to file 1099 on or before the deadline will result in penalties ranging between $60 - $630.

The failure to pay taxes with Arkansas is 5% of taxes for each month, with a maximum of 35%.

Where do I mail Arkansas 1099 forms?

If you need to submit a 1099 to the State of Arkansas, please contact:

Dept. of Finance and Administration
Withholding Tax Branch
PO Box 8055
Little Rock, AR 72203

For more information, please visit the State website:

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