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For tax year 2026 returns filed in 2027
Know when Arkansas wants a state copy and when the $100 and $2,500 state thresholds apply. Learn about the 2027 deadlines and see where Combined Federal/State Filing (CF/SF) or direct state filing applies.
Miscellaneous Information
Send Arkansas a state copy when the federal amount reaches $2,500 for an Arkansas resident. If you withheld Arkansas income tax, file at any amount, regardless of where the recipient lives now. Federal thresholds for tax year 2026 still depend on the payment category.
Nonemployee Compensation
Send Arkansas a state copy when nonemployee compensation for an Arkansas resident reaches $2,500. Any Arkansas income tax withheld makes the state copy due at any amount, regardless of the current residence. The federal threshold for covered tax year 2026 payments is $2,000.
Payment Card and Third-Party Network Transactions
Arkansas applies its $2,500 threshold to Form 1099-K. If there is withholding, the state copy is due at any amount. Federally, a third-party settlement organization reports for tax year 2026 only when payments exceed $20,000 and transactions exceed 200.
Proceeds from Broker and Barter Exchange Transactions
File a state copy with Arkansas when the amount on the form reaches $2,500 for an Arkansas resident and no income tax was withheld. If Arkansas income tax was withheld, it can trigger filing at any amount, regardless of the recipient's current residence.
Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
File an Arkansas state copy when the reported amount reaches $2,500 for an Arkansas resident. Also, file if Arkansas income tax is withheld at any amount, regardless of the current residence. Pension and annuity payers must reconcile Arkansas withholding on Form AR3PAR.
Interest Income
Send Arkansas a state copy when the federal amount on Form 1099-INT reaches $100 for an Arkansas resident. Arkansas income tax withheld can trigger filing at any amount, regardless of the current residence.
Certain Government Payments
Send a state copy to Arkansas when the amount on the form reaches $2,500 for an Arkansas resident. If you withheld Arkansas income tax, file at any amount regardless of the recipient's current residence.
Wage and Tax Statement
Arkansas Form W-2 is filed electronically by employers with 75 or more employees during the income year. For tax years starting on or after January 1, 2026, employers subject to an electronic annual-statement requirement must also file their Arkansas withholding returns electronically.
Arkansas requires recipient and state copies of Forms 1099 and W-2 to be filed and furnished by January 31. That applies whether you file on paper or electronically. If a due date falls on a weekend or a legal holiday, the deadline is moved to the next business day.
Paper Forms 1099: Send Copy 1 of each required form with a photocopy of federal Form 1096.
Paper Forms W-2: Send the state copies with Form ARW-3. Form ARW-3 is a transmittal, not an annual reconciliation.
Annual reconciliations: Form AR3MAR covers employer wage withholding. Form AR3PAR covers pension and annuity withholding.
Prepare your federal and Arkansas information returns in one place. Send eligible records through CF/SF, then use the supported direct-state workflow wherever Arkansas needs its own copy.
Arkansas takes part in the IRS Combined Federal/State Filing Program for Forms 1099-B, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, and 1099-R.
Do not assume that CF/SF satisfies the state filing requirement if no state tax was withheld. First, decide whether Arkansas reporting applies at all, using the $100 threshold, the $2,500 threshold, or the withholding rule. Then confirm that the eligible record was actually transmitted for Arkansas, and file directly wherever it was not. A small amount or an absence of withholding does not by itself remove the direct state filing obligation.
Direct filing is required for an Arkansas-only return, records that are not transmitted through CF/SF, and a state-only correction.
Forms W-2G, W-2, and 1099-DA are absent from the current IRS CF/SF form list. Use the direct Arkansas filing route for Forms W-2G and W-2.
For tax year 2026 returns filed in 2027, federal electronic information returns are submitted through IRIS.
The One Big Beautiful Bill Act (OBBBA) raised the federal threshold for Form 1099-NEC and Form 1099-MISC from $600 to $2,000.
For Form 1099-K, a third-party settlement organization generally reports only when gross payments exceed $20,000, and transactions exceed 200. Payment card transactions remain reportable at any amount.
However, Arkansas has not adopted the updated federal thresholds. DFA still publishes $100 for Forms 1099-INT and 1099-DIV where no Arkansas tax was withheld, and $2,500 for every other Form 1099 on the same basis. State filing is also required regardless of the payment amount when state income tax was withheld.
OBBBA does not change the rest of Arkansas reporting rules involving state-copy deadline, reconciliation deadline, the paper transmittal requirements, and CF/SF eligibility.
Arkansas requires every federally required Form 1099 type if its own filing criteria are met. In practice that means Forms 1099-MISC, 1099-NEC, 1099-K, 1099-B, 1099-R, 1099-INT, 1099-DIV, 1099-G, and W-2G reporting may be required. Arkansas also requires Forms W-2 under its wage reporting rules.
File Form 1099-INT or 1099-DIV once the reportable amount reaches $100. Every other Form 1099 uses $2,500 as its minimum reporting threshold. If you withheld Arkansas income tax, file at any amount, regardless of where the recipient lives now.
Usually no. If the return was accepted through the IRS Combined Federal/State Filing Program and coded for Arkansas, direct filing is not required. File directly only when the Arkansas record never went through CF/SF, the filing is Arkansas-only, you are correcting state information only, or the form is not CF/SF eligible.
Arkansas uses January 31 for recipient copies and for state copies, on paper or electronically. Since January 31, 2027, falls on a Sunday, the tax year 2026 deadline for Forms 1099 and W-2 is February 1, 2027.
Attach a photocopy of federal Form 1096 to paper Forms 1099 and attach Form ARW-3 to paper Forms W-2. Form ARW-3 is a transmittal for paper wage statements, separate from the annual withholding reconciliation. Electronic Forms 1099 need no Form 1096.
No. Form AR3MAR is the employer's annual reconciliation of wage income tax withheld. Pension and annuity payers file Form AR3PAR instead. Both reconciliations are due March 1, 2027.
Employers with 75 or more employees during the income year must file Forms W-2 electronically. For tax years starting on or after January 1, 2026, those same employers must also file their Arkansas withholding returns electronically.
OBBBA changed federal thresholds. Certain Form 1099-NEC and 1099-MISC payments have a reporting threshold of $2,000, and the restored Form 1099-K reporting threshold for third-party settlement organizations returns to more than $20,000 and more than 200 transactions. Arkansas still uses $100 as the minimum reporting threshold for Forms 1099-INT and 1099-DIV, $2,500 for other Forms 1099, and any amount where Arkansas tax was withheld.
Send the applicable paper package to the Withholding Tax Section, P.O. Box 8055, Little Rock, AR 72203-8055. Paper Forms 1099 travel with a photocopy of federal Form 1096. Paper Forms W-2 travel with Form ARW-3.
Yes. Tax1099 offers support for federal filing, CF/SF filing, and supports Arkansas direct-state and Form W-2 filing workflows.
Prepare, validate, and eFile the federal and Arkansas Forms 1099 and W-2 that apply to you, all in one Tax1099 workflow.