TaxBandits Knowledge Base

Arkansas: 1099 State Filing Requirements

The Arkansas Department of Revenue requires filing 1099 forms for payments made to residents or nonresidents.

Arkansas State ID Format:
 

• 11 digits (Eg: 12345678WHW)

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

Filing Criteria and Requirements

Criteria 1: If Arkansas state tax is withheld

• Payment Threshold: More than $0

• Filing Method: CF/SF program

  • Combined Federal/State Filing is an IRS program that automatically forwards 1099 forms filed with federal agencies to applicable state tax agencies.

  • TaxBandits supports CF/SF filing at no additional cost, ensuring a seamless reporting process.

• Additional Form Required: Form AR3PAR

  • TaxBandits doesn't support filing Form AR3PAR with the state. The payer must file the form directly with the state before the deadline.

• Deadline: January 31, 2025

Criteria 2: If no Arkansas state tax is withheld

• Payment Threshold:

  • $2500 or more: For Form 1099 NEC, MISC, K, R, B, G, OID, W-2G

  • $100 or more: For Form 1099 INT, 1099 DIV

• Filing Method: CF/SF program

  • Combined Federal/State Filing is an IRS program that automatically forwards 1099 forms filed with federal agencies to applicable state tax agencies.

  • TaxBandits supports CF/SF filing at no additional cost, ensuring a seamless reporting process.

• Additional Form Required: Not required

• Deadline: January 31, 2025

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