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Arkansas Payroll Tax Filing Requirements

Understand Arkansas payroll tax filing requirements to ensure your business stays compliant with state regulations. Learn about employer withholding and unemployment insurance (UI) taxes, so you can file accurately, meet deadlines, and avoid costly penalties.

Arkansas State Tax Filings

In Arkansas, employers are required to file both withholding tax forms and unemployment insurance (UI) tax reports. Below are the key forms and filing details to help you stay compliant.

Employer Payroll tax forms:

Form AR-NHR

New Hire Reporting

All employers who hire or rehire employees in Arkansas.

Within 20 days of the employee’s hire or rehire date.

20 Days

Form AR941M

Employer’s Monthly Withholding Tax Report

Employers who withhold Arkansas income tax and have a monthly filing frequency as assigned by DFA.

15th day of the following month

15th day

Form AR941Q

Employer’s Quarterly Withholding Tax Report

Employers who withhold Arkansas income tax and have a quarterly filing frequency.

  • Q1: April 15
  • Q2: July 15
  • Q3: October 15
  • Q4: January 15

Form AR3MAR

Employers Annual Reconciliation of Income Tax Withheld

All employers who file monthly or quarterly withholding reports must reconcile total wages and taxes withheld for the year.

February 28

Form AR941A

Employers Annual Report for Income Tax Withheld

Annual withholding report filed by employers who are required to submit an annual reconciliation to the DFA.

January 31

Information return:

AR Form W-2

Wage and Tax Statement

Employers paying wages subject to Arkansas withholding

January 31

AR Form 1099-NEC

Nonemployee Compensation

Businesses pay $600 or more to non-employees in Arkansas.

January 31

Arkansas Unemployment Tax (SUI)

In Arkansas, employers must pay State Unemployment Insurance (SUI) taxes to provide benefits to eligible unemployed workers. These taxes are administered by the Arkansas Division of Workforce Services (ADWS).

Arkansas UI Tax Rates (2025)
Taxable Wage Base$7000
Experienced employer rates0.20% to 10.10%
New employer rate 2.00%

UI Tax Form and Due Dates

Form NameDue Date
Form DWS-ARK-209BQ1: April 30
Q2: July 31
Q3: October 31
Q4: January 31
How TaxZerone Can Help You?

How does TaxZerone help you file?

TaxZerone simplifies your payroll tax filing by supporting federal forms and providing guidance for Arkansas state filings. We help you stay compliant and avoid penalties.

Frequently Asked Questions

1. Who needs to register for Arkansas withholding tax?

Any employer who pays wages to employees working in Arkansas must register for a withholding tax account through the DFA before withholding taxes.

2. How do I determine liability for Arkansas Unemployment Insurance (UI) tax?

If any of the following conditions are applicable, you are liable for the Arkansas UI tax:
  • You pay $1,500 or more in wages during any calendar quarter
  • You employ at least one worker for 20 or more weeks a year.

3. What if I have no payroll for a quarter?

If you have no employees or wages for a quarter to report, you must file a “Zero Return” to stay compliant with the state laws.

4. Can I amend a previously filed Arkansas return?

Yes, you can file an amended return for previously submitted forms through the ATAP (Arkansas Taxpayer Access Point) portal.

5. What are the penalties for late filing or payment?

The penalty for Arkansas state is as follows:

  • Late Filing Penalty: 5% of the unpaid tax per month (maximum up to 35%).
  • Late Payment Penalty: 10% of the unpaid balance.
  • Late Payment Penalty: Accrues on unpaid taxes from the due date until paid in full.