Arkansas Releases 2023 W-2 and 1099 Electronic Reporting Specifications

Jesse Rooney
January 11, 2024

Arkansas has released its electronic filing specifications for W-2 and 1099 forms submitted to the state for tax year 2023.

There are no changes to the electronic specifications themselves.

There are some important changes to filing direction.  First, Arkansas has lowered it electronic filing threshold for form W-2 from 250 to 125, meaning those filing at least 125 W-2 forms with the state must file electronically.

Secondly, DVDs appear to be no longer supported as an acceptable magnetic medium for filing with Arkansas, but now the state will accept flash and USB drives for W-2 submittals.  CD-ROMs are still an acceptable means of submitting both W-2 and 1099 records via that medium.

To review Arkansas’s electronic filing specifications for the forms, follow this link.

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Author

Jesse Rooney

Jesse Rooney is regulatory counsel for Sovos. His research focuses on tax information reporting. He is a member of the Massachusetts bar.
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