Arkansas 1099 Filing Requirements

Tax year 2026 · AR · Last verified April 29, 2026
CF/SF Participation
Participates in CF/SF
Direct Filing Portal
Arkansas Taxpayer Access Point (ATAP) — https://atap.arkansas.gov/ (Submit a 1099 Bulk File). USB drive mailed to Withholding Tax Section, P.O. Box 8055, Little Rock, AR 72203 also accepted.
Registration
Required
All employers/withholding agents must register with the Arkansas Withholding Tax Section by filing Form AR-1R (Combined Business Tax Registration). Three account types are issued: Withholding Wage, Withholding Pension, Withholding Pass Through. ATAP supports online registration as well.
Transmittal Form
Photocopy of Federal Form 1096 (1099 transmittal); ARW-3 (W-2 transmittal); AR3MAR (annual reconciliation of income tax withheld)

Filing requirements by form

Form Method Deadline Detail
1099-INT
Interest income
 CF/SF satisfies January 31 View detail →
1099-MISC
Miscellaneous information
 CF/SF satisfies January 31 View detail →
1099-NEC
Nonemployee compensation
 CF/SF satisfies January 31 View detail →

General notes

Arkansas requires payers to file Copy 1 of all 1099 forms with the Arkansas DFA Withholding Tax Section by January 31 along with a photocopy of Federal Form 1096 as the transmittal. Arkansas participates in the IRS Combined Federal/State Filing (CF/SF) Program, so 1099 data is forwarded automatically to DFA when filers opt in via the IRS FIRE system using Combined Federal/State Code 05 in the Payee 'B' record. Direct upload is supported via ATAP (https://atap.arkansas.gov/ → Businesses → 'Submit a 1099 Bulk File') using the IRS Publication 1220 layout, or by mailing a USB drive to the Withholding Tax Section. The filing threshold is $2,500.00 in payments to a payee when no Arkansas tax was withheld; filing is required regardless of dollar amount when Arkansas income tax was withheld. Form AR3MAR (Employer's Annual Reconciliation of Income Tax Withheld) is a separate withholding-tax reconciliation due February 28.

Penalties

DFA does not publish a single per-form 1099 e-file penalty schedule on the Withholding Tax Branch site; non-filing penalties fall under the general Arkansas Income Tax Withholding Act of 1965 (Ark. Code Ann. Title 26, Subtitle 5, Chapter 51, Subchapter 9). Filers who are required to e-file but submit on paper can have the filing rejected and treated as not filed.

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