Arkansas
Form | Filing Requirements | Corrections |
|---|---|---|
1099-DIV 1099-INT | Direct filing required of forms that have state withholding and/or distribution amounts of $100 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 the corrected statements are required. |
1098 1099-B 1099-MISC 1099-NEC 1099-OID 1099-Q 1099-R 5498-ESA | File data through IRS Combined Federal/State Filing Program. Direct filing required of forms that have state withholding and/or distribution amounts of $2,500 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 the corrected statements are required. |
5498 | File data through IRS Combined Federal/State Filing Program. No additional filings required if participating in the IRS Combined Federal/State Filing Program. | Corrections of directly filed forms are completed in the 1220 format. Only the corrected statements are required. |
Filing due date
January 31
Filing method
Magnetic Media-CD/DVD, Electronic Upload
Electronic filing URL
Filing format
IRS 1220 for 1099 filings
CFS participant
Yes
Supporting documentation
Send filings to
Withholding Tax Section
P.O. Box 8055
Little Rock, AR 72203-8055