Starting with the 2024 tax year, the threshold for filing W2’s electronically is 125 or more. 2024 State of Arkansas W-2 / 1099 information must be submitted on or before January 31st 2025.
W2 Mate 2024 supports the latest Arkansas W2 and 1099 electronic filing requirements including EFW2 format (W2s) and IRS Publication 1220 (1099s).
Accepted media for the transmission of electronic W-2 information will be either ATAP (under the Businesses tile, search for “Submit a W2 Bulk File” ) or a USB Drive.
Accepted media for the transmission of electronic 1099 information will be either ATAP (under the Businesses tile, search for “Submit a 1099 Bulk File” ) or a USB Drive.
Any file name can be used but end with the file extension .TXT. Data must be recorded in the ASCII-1 character set.
The Code RS record is required for electronic W-2 transmissions to the Arkansas Department of Finance and Administration (DFA). Here are the key points:
- Arkansas follows the data formats outlined in the MMREF-1 (EFW2) specifications for W-2 submissions to the Social Security Administration.
- Not all fields in the Code RS record are required by Arkansas.
- The submission will not be rejected if non-required fields contain data.
- Supplemental Data Field 1 (positions 338-412) is required. Should contain the FEIN of the submitting company. Left-justify the number and space-fill the rest. Do not include hyphens
- Supplemental Data Field 2 (positions 413-487) is required. Should contain the 11-digit Arkansas State ID number. Left-justify the number and space-fill the rest. Do not include hyphens,
Arkansas is one of the states participating in the Combined Federal/State Filing (CF/SF) program for 1099 forms. Because it is a participant in the CF/SF program, if you are filing your 1099 forms with the IRS electronically under this program, the IRS will automatically transmit to the Arkansas Department of Finance and Administration all information needed to fulfill state filing requirements for those forms. A separate submission to the state is not required for those forms. Threshold dollar amount for filing, if no Arkansas income tax is withheld, is 2,500.00. If Arkansas taxes are withheld, then threshold amount or current residence is irrelevant and filing is required.