Do I have to file 1099s with Arkansas?
| Form | Arkansas tax withheld | No withholding |
|---|---|---|
| 1099-NEC | Direct | Direct |
| 1099-MISC | Direct | Direct |
| 1099-K | Direct | Direct |
| 1099-INT | Direct | Direct |
| 1099-DIV | Direct | Direct |
| 1099-R | Direct | Direct |
| 1099-B | Direct | Direct |
| 1099-G | Direct | Direct |
| All other 1099 types | Direct | Direct |
Arkansas wants every IRS-required 1099 for a payee paid $2,500 or more ($100 for INT and DIV), and any amount if Arkansas tax was withheld.
The rules for tax year 2026
| 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. |
| 2026 filing threshold (1099-NEC, 1099-MISC) | Own threshold: $2,500 (and $100 for 1099-DIV/INT per the withholding instructions). No 2026 statement.2025 Mag Media spec (rev. 10/22/2025): "The dollar threshold for filing, provided no Arkansas income tax is withheld, is 2,500.00. If Arkansas taxes are withheld, filing is required regardless of the threshold amount or current residence." Withholding Tax Instructions (rev. 07/01/2024): "The dollar threshold for filing provided there is no Arkansas income tax withheld is $100.00 for 1099DIV & 1099INT, and $2500.00 for all other 1099 types. The State of Arkansas requires 1099's for all residents of Arkansas when applicable." No 2026 Mag Media spec exists (2026_Mag_Media.pdf returned 404). The latest-dated source is the 2025 spec, revised 10/30/2025.Source: 2025 W-2/1099 Electronic Filing Specifications |
| State 1099-K threshold | Not addressed separately. The $2,500 threshold applies to "all other 1099 types" per the withholding instructions.Source: Withholding Tax Employer's Instructions |
| State backup withholding | None foundNot addressed in the sources checked.Source: Withholding Tax Employer's InstructionsAll states: state backup and nonresident withholding |
| Withholding on nonresident contractors | Not addressed for independent contractors. The instructions cover withholding on nonresident members of pass-through entities only (Form AR1099PT and AR941PT; withholding rate stated as 3.9%).Source: Withholding Tax Employer's InstructionsAll states: state backup and nonresident withholding |
| Where to file | Arkansas Taxpayer Access Point (ATAP), Businesses tile, "Submit a 1099 Bulk File". USB drives are also accepted. |
| File format for tax year 2026 | Pub 1220; no TY2026 specSee the specifications below. |
| Annual transmittal or reconciliation | Transmittal: photocopy of federal Form 1096 with 1099s. Annual reconciliation: AR3MAR (Employer's Annual Reconciliation of Income Tax Withheld), or AR941A for annual filers.Due: 1099s and 1096 copy by January 31. AR3MAR by February 28.Form: DFA: Withholding Tax Branch |
| Due dates | The withholding branch page says state copies of 1099s with a photocopy of federal Form 1096 are due "by January 31st". The 2025 spec says "The due date for filing 1099's electronically is February 2, 2026" (January 31, 2026 fell on a Saturday). Instructions: "The due date for filing Electronic Media or paper document reporting is January 31." No NEC vs. other distinction.Source: 2025 W-2/1099 Electronic Filing Specifications |
| Combined Federal/State (CF/SF) | "Arkansas participates in the combined Federal/State 1099 filing program." Nothing is said about whether CF/SF satisfies the direct filing requirement, and nothing about IRIS.Source: 2025 W-2/1099 Electronic Filing Specifications |
| Penalties | No 1099-specific penalty stated. Willful failure to furnish an annual withholding statement is a misdemeanor, "fined not less than twenty-five dollars ($25.00) nor more than $250.00 or imprisoned not less than ten (10) days nor more than 90 days, or both". Failure to pay penalty: 5% per month up to 35%.Source: Withholding Tax Employer's Instructions |
Some items for Arkansas are not addressed on its pages, or its pages disagree with each other. Those are shown as the state wrote them. Confirm with the department before you file.
How to file, step by step
- Identify 1099s to Arkansas residents at or above $2,500 ($100 for DIV/INT per instructions), plus any 1099 with Arkansas withholding regardless of amount.
- Create an ATAP login (atap.arkansas.gov).
- Build a Pub 1220 fixed-width file with Arkansas data in Payee B positions 663-734 and the CF/SF code in 747-748.
- Upload through ATAP, Businesses, "Submit a 1099 Bulk File", or mail a USB drive. Paper filers send state copies with a photocopy of federal Form 1096.
- File by January 31, 2027 (next business day if a weekend). If you withheld, file AR3MAR by February 28, 2027.
File specifications and filing system
Questions people ask about Arkansas
Do I have to file 1099s directly with Arkansas?
File 1099s directly with Arkansas whether or not Arkansas tax was withheld. 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?
The withholding branch page says state copies of 1099s with a photocopy of federal Form 1096 are due "by January 31st". The 2025 spec says "The due date for filing 1099's electronically is February 2, 2026" (January 31, 2026 fell on a Saturday). Instructions: "The due date for filing Electronic Media or paper document reporting is January 31." No NEC vs. other distinction.
How do I file 1099s with Arkansas?
Identify 1099s to Arkansas residents at or above $2,500 ($100 for DIV/INT per instructions), plus any 1099 with Arkansas withholding regardless of amount. Create an ATAP login (atap.arkansas.gov). Build a Pub 1220 fixed-width file with Arkansas data in Payee B positions 663-734 and the CF/SF code in 747-748. Upload through ATAP, Businesses, "Submit a 1099 Bulk File", or mail a USB drive. Paper filers send state copies with a photocopy of federal Form 1096. File by January 31, 2027 (next business day if a weekend). If you withheld, file AR3MAR by February 28, 2027.
Does Arkansas have its own 1099-K threshold?
Not addressed separately. The $2,500 threshold applies to "all other 1099 types" per the withholding instructions.
Does Arkansas require withholding on payments to nonresident contractors?
Not addressed for independent contractors. The instructions cover withholding on nonresident members of pass-through entities only (Form AR1099PT and AR941PT; withholding rate stated as 3.9%). The 50-state withholding tables show where Arkansas sits.
Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.
What does not change by state
The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what Arkansas adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII 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.