1099 deadline
February 2, 2026
Arkansas Filing Guide
Arkansas State Payroll Filing Requirements
Required forms, 2026 filing-season deadlines, electronic filing rules, reconciliation requirements, penalties, mailing information and frequently asked questions for Arkansas.
AR
Arkansas
State Payroll Filing
Verified August 21, 20261. REQUIRED FORMS
What forms does Arkansas require?
Form AR3MAR; ARW-3 is used with paper W-2 filingState withholding return(s), when applicableQuarterly wage / unemployment report(s), when applicable
This state is not in the current EfileNoot direct state-payroll filing set. Employer registration, unemployment, paid-leave, and other state workforce filings may still apply and should be handled through the state agency workflow.
2. FILING DEADLINES
Arkansas e-filing deadlines
Payroll deadlines vary by withholding frequency and quarterly/annual wage-report cycle.
W-2 deadline
February 2, 2026
Reconciliation / transmittal
Form AR3MAR; ARW-3 is used with paper W-2 filing
ACA / health coverage
No separate ACA/MEC information-return filing requirement is included in the current EfileNoot state ACA filing set for this state.
3. ELECTRONIC FILING
Arkansas electronic filing rules
Electronic W-2/1099 upload is available through Arkansas systems; state rules require annual wage/information reporting and reconciliation.
Additional filing requirements
Form AR3MAR; ARW-3 is used with paper W-2 filing
4. PENALTIES & DELIVERY
Late filing, payment and mailing information
Late filing / payment
Current Arkansas guidance includes a $25 late W-2 filing penalty and additional penalties/interest for unpaid tax; failure to furnish W-2 copies can carry additional penalties.
Mailing / agency address
Withholding Tax, P.O. Box 8055, Little Rock, AR 72203-8055.
5. SOURCE & AGENCY
Official filing resources
6. FREQUENTLY ASKED QUESTIONS
Arkansas filing FAQs
1. What information returns does Arkansas require?
1099-MISC, 1099-NEC, 1099-K, 1099-B, 1099-R. State filing applies to the listed forms based on the state rules, withholding status, payment source, recipient residency, and/or filing threshold.
2. What is the Arkansas 1099 filing deadline for the 2026 filing season?
February 2, 2026
3. Is W-2 filing required in Arkansas?
Yes. State W-2 filing is part of the current state wage/information-return workflow.
4. What is the W-2 filing deadline for Arkansas?
February 2, 2026
5. Does Arkansas require an additional reconciliation or transmittal form?
Form AR3MAR; ARW-3 is used with paper W-2 filing
6. What are the electronic filing rules for Arkansas?
Electronic W-2/1099 upload is available through Arkansas systems; state rules require annual wage/information reporting and reconciliation.
7. What happens if a filer submits late in Arkansas?
Current Arkansas guidance includes a $25 late W-2 filing penalty and additional penalties/interest for unpaid tax; failure to furnish W-2 copies can carry additional penalties.
8. Where are paper returns mailed for Arkansas?
Withholding Tax, P.O. Box 8055, Little Rock, AR 72203-8055.
9. Does Arkansas require separate ACA / health coverage reporting?
No separate ACA/MEC information-return filing requirement is included in the current EfileNoot state ACA filing set for this state.
10. What payroll filings should an employer track for Arkansas?
This state is not in the current EfileNoot direct state-payroll filing set. Employer registration, unemployment, paid-leave, and other state workforce filings may still apply and should be handled through the state agency workflow.
Verification date: August 21, 2026. Filing requirements can change after publication. EfileNoot should re-verify agency rules before live transmission and should not mark a filing accepted until an agency acknowledgement is received.
Ready to file for Arkansas?
Open EfileNoot to prepare payer, recipient, wage, state and filing records.