Ark. Code R. 26-51-909 - 1(a) (1997) - Filing Requirement

Every employer shall file with the Director an annual statement of withholding (Federal Form W-2) for each employee along with an Arkansas Annual Withholding Tax Reconciliation (Form AR-3MAR).

Every employer shall also file with the Director a copy of all Federal Form 1099's issued during the year. The 1099's must be accompanied by a copy of the Federal Transmittal(Federal Form 1096).