The Arkansas Department of Finance and Administration has released electronic file specifications for tax year 2025 W-2 and 1099 information returns.
Notably, the mandatory electronic filing threshold for W-2s decreased from 125 employees to 75 employees starting with tax year 2025 reporting. The due date for electronically filing 2025 W-2 information shifted from January 31, 2026 to February 2, 2026. For 1099 filings, the due date similarly moved from January 31, 2025 to February 2, 2026, and the mailing address for USB submissions changed to Corporate Tax Section, P.O. Box 919, Little Rock, AR 72203.
Arkansas’s 2025 Specifications for Filing Forms W-2/1099 Electronically can be found here.
