The rules
| Forms filed with the state | All 1099 types required to be filed with the IRS (NEC, MISC, K, INT, DIV, R, B, G, etc.), per DFA specs. |
| Who must file | Payers reporting $2,500 or more to a payee with no Arkansas withholding ($100 for 1099-INT/DIV); any amount if Arkansas tax withheld, regardless of residence; DFA states 1099s are required for all Arkansas residents when applicable. |
| Due date | January 31 (TY2025 forms were due February 2, 2026). Form AR3MAR annual reconciliation by February 28. |
| How | ATAP (atap.arkansas.gov) ‘Submit a 1099 Bulk File’ in IRS Pub 1220 layout, or USB mailed to DFA. No numeric e-file threshold stated for 1099s (75-form threshold applies to W-2s). |
| State 1099-K threshold | $2,500 when no Arkansas tax is withheld (the general Arkansas 1099 threshold); the DFA specs state the $2,500 threshold generally and do not single out 1099-K. |
| Nonresident withholding | None on payments to nonresident independent contractors; Arkansas withholding applies to wages, pensions and nonresident pass-through members only. |
- DFA says Arkansas participates in CF/SF and uses Pub 1220 layouts, but also states all IRS-required 1099 types must be filed with the state; secondary sources say CF/SF suffices unless the $2,500/withholding tests are met. Treat direct ATAP filing as the safe path.
- State specification is for tax year 2025; a TY2026 version was not posted as of September 2026.
Questions people ask about Arkansas
Do I have to file 1099s directly with Arkansas?
Yes, when Arkansas tax was withheld on the payment. Even without withholding, Arkansas requires a direct filing in some cases. Payers reporting $2,500 or more to a payee with no Arkansas withholding ($100 for 1099-INT/DIV); any amount if Arkansas tax withheld, regardless of residence; DFA states 1099s are required for all Arkansas residents when applicable.
Which 1099 forms does Arkansas require?
All 1099 types required to be filed with the IRS (NEC, MISC, K, INT, DIV, R, B, G, etc.), per DFA specs.
When are 1099s due in Arkansas?
January 31 (TY2025 forms were due February 2, 2026). Form AR3MAR annual reconciliation by February 28.
How do I file 1099s with Arkansas?
ATAP (atap.arkansas.gov) ‘Submit a 1099 Bulk File’ in IRS Pub 1220 layout, or USB mailed to DFA. No numeric e-file threshold stated for 1099s (75-form threshold applies to W-2s).
Does Arkansas have its own 1099-K threshold?
$2,500 when no Arkansas tax is withheld (the general Arkansas 1099 threshold); the DFA specs state the $2,500 threshold generally and do not single out 1099-K.
Does Arkansas require withholding on payments to nonresident contractors?
None on payments to nonresident independent contractors; Arkansas withholding applies to wages, pensions and nonresident pass-through members only.
Verified September 24, 2026 against https://www.dfa.arkansas.gov/wp-content/uploads/2025_Mag_Media.pdf. One or more items could not be confirmed on the state site and are marked in the table; Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 penalty are federal. A payee in Arkansas who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.