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Due Dates

Withholding Year End Payment Dates 

By January 31
Furnish Forms 1099 and W-2.  Furnish each employee a completed Form W-2, Wage and Tax Statement; furnish each other payee a completed Form 1099.

File Form W-2 and ARW3.. File Copy 1- For State, City or Local Tax Department of all paper Forms W-2 with Form ARW3, Transmittal of Wage and Tax Statements to the Arkansas Withholding Tax Section.

File forms 1099 and 1096.  File Copy 1- For State Tax Department of all paper Forms 1099 with a photocopy of Federal Form 1096, Annual Summary and Transmittal of  U.S. Information returns.

File Form AR941A.  File AR941, Employers Annual Report for Income Tax Withheld and pay any tax due for the previous calendar year.

By February 28
File Form AR3MAR.  File AR3MAR, Employers Annual Reconciliation of Income Tax Withheld for the previous calendar year.

File Form AR3PAR.  File AR3PAR, Pension and Annuity Reconciliation of Income Tax Withheld for the previous calendar year.

Furnish Forms AR1099PT.  Furnish each nonresident member of a pass through entity a completed AR1099PT by the 15th day of the third month following the end of the pass through entity’s tax year. 

File paper forms AR-3Q-TEX and AR-TX.  File AR-3Q-TX (Annual Reconciliation of Texarkana Exempt Wages) and State copy of the AR-TX (Wage exemption).

By April 15
File Form AR941PT.  File AR941PT, Pass Through Entity Report for Income Tax Withheld.