Arkansas Tax Year 2026

Arkansas 1099-NEC Filing Requirements, Tax Year 2026

What Arkansas requires from businesses filing 1099-NEC (Nonemployee compensation) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.

Tax Year 2026 Federal filing satisfies this state Last verified April 29, 2026
Filing method CF/SF satisfies IRS CF/SF submission covers Arkansas.
Deadline January 31 See deadlines section for holiday rollover. See deadlines
Format accepted Not applicable Federal CF/SF filing covers this state. See format
Late-filing penalty DFA does not publish a single per-form 1099 e-file penalty schedule on the Withholding Tax Branch site; non-filing penalties fall under t... See penalties

Filing requirements

Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program satisfies Arkansas's 1099-NEC reporting requirement for tax year 2026. No separate state submission is required when the IRS forwards the record to Arkansas under CF/SF.

Arkansas requires Form 1099-NEC to be filed with DFA when payments to the payee reach $2,500 (or any amount if Arkansas tax was withheld). Filing is due January 31 with a photocopy of Federal Form 1096 as the transmittal. Filers can opt into the IRS Combined Federal/State Filing Program (state code 05), or upload directly to ATAP using the IRS Publication 1220 layout.

Conditional rules

Specific scenarios that change the baseline requirement above:

ConditionExplanation
Direct filing required when payments to a payee total $2,500 or more

Arkansas requires the 1099-NEC to be filed directly with DFA when total payments to the payee reach $2,500 or more. Filers below that threshold who have no Arkansas withholding can rely on CF/SF (state code 05). When Arkansas income tax is withheld, direct filing is required regardless of payment amount — see the Withholding scenario.

Deadlines and extensions

Filing deadline
January 31
Holiday/weekend rollover. If the deadline falls on a weekend or a federal holiday, the next business day generally applies. Check with Arkansas for the exact observed calendar before filing.

Accepted format

Federal filing through the IRS Combined Federal/State Filing Program satisfies Arkansas's 1099-NEC requirement. No separate state submission is required, so there is no state-specific file format to conform to. The IRS transmits 1099-NEC records to Arkansas automatically after accepting the CF/SF submission.

Registration

Registration required: Yes

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.

Late-filing penalties

Arkansas penalty overview

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.

Frequently asked questions

Does Arkansas require filing of 1099-NEC for tax year 2026?

Arkansas accepts 1099-NEC through the IRS Combined Federal/State Filing Program, so a separate state submission is generally not required when you file federally under CF/SF.

Does Arkansas participate in the CF/SF program?

Yes. Arkansas participates in the IRS Combined Federal/State Filing Program and accepts CF/SF submissions from the IRS for most 1099 form types.

What is the Arkansas 1099-NEC filing deadline for tax year 2026?

The filing deadline is January 31. If the date falls on a weekend or federal holiday, the next business day generally applies.

What format does Arkansas accept for 1099-NEC?

Because CF/SF filing satisfies Arkansas, the IRS's standard electronic submission (FIRE/IRIS) is the operative format; no state-specific upload is required.

Do I need to file 1099-NEC with Arkansas if I also filed federally?

Generally no. Federal filing through CF/SF satisfies Arkansas's 1099-NEC requirement, so a separate state filing is typically not needed.

What happens if I miss the Arkansas 1099-NEC deadline?

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. See the full penalty details below for the complete schedule.

How do I register to file with Arkansas?

All employers/withholding agents must register with the Arkansas Withholding Tax Section by filing Form AR-1R (Combined Business Tax Registration). See the registration section above for the full requirements.

Source citations

Verified from 5 primary sources
“Required if payments exceed $2,500 even without withholding”
Apr 23, 2026 https://www.dfa.arkansas.gov/office/accounting/1099-guidelines-and-instructions/
“All 1099 record types required to be filed with the Internal Revenue Service are required to be filed with the State of Arkansas. 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.”
Apr 25, 2026 https://www.dfa.arkansas.gov/wp-content/uploads/2024-Mag_Media.pdf
“Send the state copies of your W-2s with the ARW-3 (Transmittal of Wage and Tax Statement) and the state copies of your 1099s along with a photocopy of your federal transmittal form 1096 to the address below by January 31st. The annual reconciliation (AR3MAR) is also required and due by February 28th.”
Apr 25, 2026 https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/withholding-tax-branch/
“Accepted media for the transmission of electronic 1099 filings will be: ATAP: https://atap.arkansas.gov/ Under the Businesses tile, search for "Submit a 1099 Bulk File" USB drives. Arkansas participates in the combined Federal/State 1099 filing program. Electronic media specifications and layouts are presented in the Publication 1220 manual published by the Internal Revenue Service.”
Apr 25, 2026 https://www.dfa.arkansas.gov/wp-content/uploads/2024-Mag_Media.pdf
Conditional: Direct filing required when payments to a payee total $2,500 or more
“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.”
Apr 25, 2026 https://www.dfa.arkansas.gov/wp-content/uploads/2024-Mag_Media.pdf

Additional 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.

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