Arkansas: 1099 State Filing Requirements
2.3k views |Last modified 9/9/2024 3:30:05 AM EST | Added by TaxBandits Team

The Arkansas Department of Revenue requires filing 1099 forms for payments made to residents or nonresidents. Here’s what you need to know:

Requirements
You must file 1099 forms directly with the state under the following conditions:

• If there is no state tax withholding, 1099 forms must be filed if the total payment exceeds $2,500. The threshold for 1099-INT and 1099-DIV forms is $100.
• If there is any state tax withholding, the state of Arkansas requires the applicable 1099 forms, irrespective of the threshold.

Note: The IRS will automatically forward your federal 1099 forms to the state agency since Alabama is part of the Combined Federal/State Filing (CF/SF) program. You do not need to file directly with the state.

Required Forms

Arkansas also requires the filing of the following 1099 forms: 

• 1099-NEC
• 1099-MISC
• 1099-K
• 1099-INT
• 1099-DIV
• 1099-R
• 1099-B
• 1099-G
• 1099-OID
• W-2G

Additional Requirements

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

Note: TaxBandits do not support filing Reconciliation "Form AR3MAR" with the state. The payer is responsible for filing these reconciliation forms before the deadline.

Due Date

• The deadline for filing Form 1099 with the state of Arkansas is January 31. 

Note: If this due date falls on a weekend or a federal holiday, the deadline is extended to the next business day.

For more information about Arkansas 1099 filing requirements, click here.