TAX YEAR 2026 · 1099-NEC & 1099-MISC
Arkansas 1099 Filing Requirements
Check whether a 1099-NEC or 1099-MISC report may require separate state filing, even if it was submitted to the IRS through IRIS.
Check Arkansas requirements →Arkansas: what to know
Arkansas 2026 instructions apply a $2,500 threshold without Arkansas withholding to NEC/MISC (per payee), and no threshold when Arkansas income tax was withheld. Arkansas describes participation in federal/state sharing but still gives Publication 1220 legacy specifications; confirm 2027 format and state acceptance.
1099-NEC reporting
Arkansas 2026 employer guidance: $2,500 without withholding; any amount when Arkansas withholding occurred. Verify state nexus, payee aggregation, whether eligible CF/SF actually satisfied the requirement, and 2027 file format.
1099-MISC reporting
Arkansas 2026 employer guidance: $2,500 without withholding for 1099-MISC; any amount if Arkansas tax withheld. Verify source, threshold, CF/SF eligibility, and filing method.
State filing method: Arkansas ATAP state upload or other state-approved format; Arkansas participates in CF/SF for eligible submissions; verify 2027 accepted file formats
Deadline guidance: January 31 statutory; January 31, 2027 is Sunday—verify agency-observed deadline before submitting.
Official source: Arkansas Department of Finance & Administration — 2026 Withholding Tax Employer Instructions →
Source reviewed November 3, 2026. Additional facts and agency updates may change filing requirements and formats. Confirm before filing or ordering managed state filing.