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.
