Filing of employer’s withholding return and payment of income taxes withheld — Arkansas Code § 26-51-908

# (a) Filing schedule for employer’s withholding returns — Arkansas Code § 26-51-908

(a) Filing schedule for employer’s withholding returns — Arkansas Code § 26-51-908.
(1)(A) All employers, resident or nonresident, are initially set up as monthly filers when their registration for a withholding account (via Form AR4ER) is first processed.

(B) Monthly withholding returns:

(i) Are to be filed on or before the fifteenth day of each month; and

(ii) Should include with the return payment in full of all income tax withheld for the preceding (i.e., prior) month.
(2)(A) All employers will remain on a monthly filing schedule regardless of the amount of Arkansas income tax they are withholding.

(B) At the request of the employer or on the Department of Finance and Administration’s own initiative, the department can change the employer's filing schedule from once each month to once each year if the full amount of Arkansas income tax that the employer was required to withhold for the preceding (i.e., prior) year was one hundred ninety-nine dollars ($199) or less.

(C) Yearly withholding returns must be filed on or before January 31 for the preceding year.
(3)(A) Withholding returns are no longer processed on a quarterly basis by the department.

(B) Therefore, employers should not attempt to file withholding returns on a quarterly basis.

# (b) Transient employer — Arkansas Code § 26-51-908(b)

(b) Transient employer — Arkansas Code § 26-51-908(b).
(1)(A) All transient employers shall complete and submit a withholding return (AR941M) to the Individual Income Tax Section of the Department of Finance and Administration once each month.

(B) The full amount of Arkansas income tax required to be deducted and withheld from the employee's wages for the preceding (i.e., prior) calendar month shall be submitted along with the withholding return for such month.

(2) Transient employers shall file their withholding returns (along with payment in full of all income tax due) with the Department of Finance and Administration on or before the last day of the month following the month for which the income taxes were deducted and withheld from the wages of the employees.

(3) See also 26 CAR § 100-154(e).

# (c) Employers engaged in a seasonal business — Arkansas Code § 26-51-908(c)

(c) Employers engaged in a seasonal business — Arkansas Code § 26-51-908(c).

(1) All employers engaged in any business that is seasonal in nature shall nonetheless be required to complete and file a withholding return on or before the last day of each month for wages paid to employees the preceding (i.e., prior) calendar month.

(2) The employer shall remit payment in full of all income taxes required to be deducted and withheld along with the withholding return.

# (d) Filing requirements when employer no longer withholds income tax — Arkansas Code § 26-51-908(g)

(d) Filing requirements when employer no longer withholds income tax — Arkansas Code § 26-51-908(g). An employer on a monthly or annual filing schedule who correctly no longer withholds and remits income tax to the department must continue to file monthly or annual reports until such time that the employer gives the department written notice that the employer:

(1) No longer has any employees; or

(2) Has no employees based within or regularly working within Arkansas.