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This article applies to:

  • Product: ONESOURCE Tax Information Reporting
  • State: Arkansas

Arkansas

State Annual Filings

Form
Filing Requirements
Corrections
1098
1098-E
1098-T
1099-A
1099-C
1099-LTC
1099-SA
1099-Q
1099-S
5498-ESA
5498-SA
W-2G
Direct filing required of forms that have state withholding and/or distribution amounts of $2500 or more. If Arkansas taxes are withheld, filing is required regardless of the threshold amount or current residence.
Corrections of directly filed forms are completed in the 1220 format. Only corrected statements are required.
1099-B
1099-DIV
1099-G
1099-INT
1099-K
1099-MISC
1099-NEC
1099-OID
1099-PATR
1099-R
5498
File data through the IRS Combined Federal/State Program if above $2500 or there is state withholding.
No additional filings are required if participating in the IRS Combined Federal/State Program.
note
  • 1099-INT and 1099-DIV have a $100 threshold for reporting via CFS.
  • For payers not participating in the Combined Federal/State Program, we apply the $2500 threshold for direct filing in addition to the state withholding requirement.
N/A
W-2
Direct filing required of all W-2s that have dollars to report where the taxable state is Arkansas.
Corrections of directly filed forms are completed on paper. Only corrected statements are required.
Filing Due Date
 Last day of January
Filing Method
 1099 filings-Electronic, W-2 filings-Electronic Upload
Electronic Filing URL (W-2)
 https://atap.arkansas.gov/_/
Filing Format
 IRS 1220 for 1099 filings, SSA EFW2 for W-2 filings
CFS Participant
 Yes
Additional Information
 File reconciliation information Form AR3MAR on paper.
Send Filings To
 Withholding Tax Section PO Box 8055 Little Rock, AR 72203-8055