Highlighted

posted

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.

Tax Forms

Agency Form Detail

Form ID	Tax Code	Form Name
ESD-ARK-209C (Filing)	UI	Continuation Sheet For Form 209B	view
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	view
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	view
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	view
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	view
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	view
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	view
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	view
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

Withholdings

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	view
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	view
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.

Unemployment Tax

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	view
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

Employer Registration

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