Arkansas 1099 filing requirements (2026)

Arkansas requires businesses to file Form 1099-NEC with the state when a federal 1099 is required. The state due date is January 31.

Last verified September 23, 2026

How does Arkansas treat the new $2,000 federal threshold?

Arkansas DFA sets its own threshold. DFA 'Specifications for Filing Forms W-2/1099 Electronically' (2025, revised 10/2025): '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.' DFA Withholding Tax Instructions for Employers (effective 01/01/2026, revised 4/27/26) repeat this ($100 for 1099-DIV/INT, $2,500 for all other 1099 types) and state Arkansas 'requires 1099's for all residents of Arkansas when applicable.' Because Arkansas's $2,500 exceeds the new federal $2,000, the Arkansas threshold is unaffected by OBBBA; no DFA statement specific to OBBBA was found.

What if you withheld Arkansas income tax?

Form AR3MAR (Employer's Annual Reconciliation of Income Tax Withheld) is due February 28. Paper 1099s are sent with a photocopy of federal Form 1096 by January 31. The employer instructions' year-end section also says employers submit Form ARW-3, state copies of W-2s, a photocopy of Form 1096, and 1099s to the Withholding Tax Section. DFA says Arkansas participates in CF/SF and states no separate direct-filing or notification requirement for CF/SF filers. It is unclear whether 1099s with Arkansas withholding must also be sent directly with AR3MAR, so confirm with DFA.

Check a specific payment

Use our free 1099 Filing Checker to see whether a payment needs a federal 1099 and how Arkansas's rules apply.