cancel
Showing results for 
Search instead for 
Did you mean: 
Highlighted
Intuit
6 helpful votes

Arkansas Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
ESD-ARK-209C (Filing) UI Continuation Sheet For Form 209B
Effective Date
Subform of
ESD-ARK-209B
Form Name
Continuation Sheet For Form 209B
Filing Frequency
Quarterly
Filing Due Dates
Filed with Form ESD-ARK-209B when needed.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
ESD-ARK-209B (Filing) UI Employer's Quarterly Contribution and Wage Report
Effective Date
Form Name
Employer's Quarterly Contribution and Wage Report
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31)
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
Check
New Hire Report (Filing) UI Report for New Hire
Effective Date
Form Name
Report for New Hire
Filing Frequency
As required
Filing Due Dates
Due within 20 days after the employee is hired, rehired or returns to work. Employers who submit reports magnetically or electronically should submit the reports in two monthly transmissions not more than sixteen (16) days apart.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
AR-941A (Filing and Payment) WH Annual Withholding Report
Effective Date
Form Name
Annual Withholding Report
Filing Frequency
Annual
Filing Due Dates
Due on or before January 31 of the following year.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency. or Worksheet to be used to assist with the filing and/or payment submission to the agency.
Payment Methods
ACH Credit
AR3MAR (Filing) WH Employer's Annual Reconciliation Of Income Tax Withheld
Effective Date
Form Name
Employer's Annual Reconciliation Of Income Tax Withheld
Filing Frequency
Annual
Filing Due Dates
Due on or before January 31st of the following year. Due within 30 days of employer termination of the business. NOTE: Form shows Feb 28th W-2 due date if filed by Magnetic media is stated to be filed by January 31st (If magnetic media is used for filing then all other forms are filed accordingly)
W2's sent with Annual Filing?
Yes
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Worksheet to be used to assist with the filing submission to the agency.
Payment Methods
N/A
AR-941M (Filing and Payment) WH Monthly Withholding Report
Effective Date
Form Name
Monthly Withholding Report
Filing Frequency
Monthly
Filing Due Dates
Due on or before the 15th of the following month.
W2's sent with Annual Filing?
NA
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Payment Methods-DIY
Check with Coupon

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit or Check
ARW-3 (Filing) WH Transmittal of Wage and Tax Statements
Effective Date
Form Name
Transmittal of Wage and Tax Statements
Filing Frequency
Annual
Filing Due Dates
January 31st Due on or before January 31st of the following year. Due within 30 days of employer termination of the business. NOTE: Some Annual Forms shows Feb 28th W-2 due date if filed by Magnetic media is stated to be filed by January 31st (If magnetic media is used for filing then all other forms are filed accordingly)
W2's sent with Annual Filing?
Yes
File Zero Wages Rule
No
File Zero Liability Rules
No
State W2 (Filing) WH Wage and Tax Statement
Effective Date
Form Name
Wage and Tax Statement
Filing Frequency
Annual
Filing Due Dates
January 31st Due on or before January 31st of the following year. Due within 30 days of employer termination of the business. NOTE: Some related Forms show Feb 28th W-2 due date if filed by Magnetic media is stated to be filed by January 31st (If magnetic media is used for filing then all other forms are filed accordingly)
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Create File and Upload

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A

Agency contact information

Effective Date
Agency Name
Arkansas Department of Finance & Administration
Vendor Payable Name
Department of Finance & Administration
Mailing Address
For Payments: Income Tax Section P.O. Box 9941 Little Rock, AR 72203-9941 For W-2's and 1099's Only: Income Tax Section P.O. Box 8055 Little Rock, AR 72203
Phone Numbers
Withholding Tax Questions 501-682-7290
Support Email
Withholding@dfa.arkansas.gov
Support Website URL
https://www.dfa.arkansas.gov/contact-info/form/
Agency Website URL
http://www.dfa.arkansas.gov/offices/incomeTax/withholding/Pages/default.aspx

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare State Observed Holidays that are not shared by a Federal Holiday: Christmas Eve Day - December 24th

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
AR Dept of Finance Admin Account ID No.
QuickBooks Employer Account Number Format(s)
99999999-ZZZ

Agency Withholding Details

Effective Date
WH Supported?
Yes
Allowance Amount Detail
$2,200 standard deductions $26 per claimed exemption
Supplemental Rate Detail
6.9% regardless of how paid. See page 5 of WHtables

W4 Requirements

Effective Date
Can Use Federal W4?
No

Agency Tax Payment Details

Effective Date
Tax Payment Name
AR Withholding

Verification Tracking

Last Verified Date
01-29-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Monthly AR Withholding
Effective Date
Tax Payment Name
AR Withholding
Frequency
Monthly
Liability Accrual Period
Calendar Month
Due Date
Due on the 15th day of the month following the month the taxes were withheld
Threshold Requirement
Monthly filer if the total income tax withheld for the calendar year is greater than or equal to $1,000
Annual AR Withholding
Effective Date
Tax Payment Name
AR Withholding
Frequency
Annual
Liability Accrual Period
Annual - Calendar Year
Due Date
Annual Due January 31st of the year following in which the liabilities occurred
Threshold Requirement
Annual filer if the total income tax withheld for the calendar year is less than $1,000

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
W-2: Employers that report 250 or more employees have to file electronically.
Employer Payment Requirements
All withholding tax payments of $20,000 or more each month must be filed electronically.

Agency contact information

Effective Date
Agency Name
Arkansas Department of Workforce Services
Vendor Payable Name
Arkansas Department of Workforce Services
Mailing Address
P.O. Box 2981 Little Rock, AR 72203
Phone Numbers
General UI Tax Questions - Employer Accounts 1-855-225-4440 501-682-2121
Support Email
ADWS.Info@arkansas.gov
Support Website URL
http://www.dws.arkansas.gov/contact-adws/
Agency Website URL
https://www.dws.arkansas.gov/employers/

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare State Observed Holidays that are not on a Federal Reserve Holiday: Christmas Eve Day - December 24th

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
AR Depart of Workforce Services ID No.
QuickBooks Employer Account Number Format(s)
999999999

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
0.4%
Maximum Rate
14.3%
New Employer Rate
3.2%

Employer Wage Base

Effective Date
Wage Base Amount
$10,000.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Surcharge Detail

Effective Date
Surcharge Name
Stabilization Tax
Creditable to FUTA
Yes
Fixed Rate
0.3%
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A
Wage Base Amount
$10,000.00

Verification Tracking

Last Verified Date
07-30-2019

Agency Tax Payment Details

Effective Date
Tax Payment Name
AR UI and Stabilization Tax

Verification Tracking

Last Verified Date
01-29-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly AR UI and Stabilization Tax
Effective Date
Tax Payment Name
AR UI and Stabilization Tax
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
Threshold Requirement
NA

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
UI Filing: Employers with 250 or more employees are required to file electronically.
Employer Payment Requirements
No Mandate

Withholding Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://atap.arkansas.gov/
Is there a registration fee?
No
What is the name of the form to use for registration?
Arkansas Combined Business Registration Form, AR-1R
What is the link to the form for registration?
https://www.dfa.arkansas.gov/images/uploads/exciseTaxOffice/ar1r.pdf
Additional information about the registration for this state.
This is a 'combined' registration form but is NOT used for registering for UI taxes. Online registration, or faxing a paper registration form, will issue an account number in 3-5 business days.

Unemployment Insurance Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://www.workforce.arkansas.gov/Tax21/Home.aspx
Is there a registration fee?
No
What is the name of the form to use for registration?
Report to Determine Liability DWS-ARK-201
What is the link to the form for registration?
https://www.dws.arkansas.gov/wp-content/uploads/2017/02/DWS-ARK-201.pdf
Additional information about the registration for this state.
Online registration will issue an account number immediately. Fax or mail the application and the account number will be received in 5-7 business days.

Was this helpful?

You must sign in to vote, reply, or post