(a) Filing requirement — Arkansas Code § 26-51-909(a).

1. (1) Every employer shall file with the Secretary of the Department of Finance and Administration an annual statement of withholding (federal Form W-2) for each employee along with an Arkansas Annual Withholding Tax Reconciliation (Form AR-3MAR).

2. (2)

   1. (A) Every employer shall also file with the secretary a copy of all federal Form 1099s issued during the year.
   2. (B) The 1099s must be accompanied by a copy of the federal transmittal (federal Form 1096).

(b) Filing requirement — Due date — Arkansas Code § 26-51-909(b).

1. (1) The annual withholding tax reconciliation statement with attached W-2s shall be filed with the Department of Finance and Administration on or before February 28 following the close of the income year.

2. (2)

   1. (A) The statement from the employer for the employee (Form W-2) shall be provided to the employee on or before January 31 following the close of the income year.
   2. (B) However, if the employment of the employee is terminated during the calendar year, the employer shall furnish the W-2 to the employee at the time of termination of the employment.
3. (3) The Form 1096 transmittal with attached Form 1099s shall be filed with the department on or before February 28 following the close of the income year.