USA State Taxes

ARKANSAS (AR)

STATE INCOME TAX (SIT)

Description	Amount	Effective Date	Website	Deposit Method / Frequency / Threshold	Forms
Wage Withholding	Tables		Arkansas Department of Finance and Administration -Withholding Tax Branch Combined Business Tax Registration (AR-1R)	Monthly - EFT required if average -$20,000 or more per month. Due on or before the 15th day following the reporting period. File and pay online at ATAP - Arkansas Taxpayer Access Point	Withholding Tax Instructions for Employers, Tables and Forms Monthly Payment voucher AR941M Annual Report for Income Tax Withheld - AR941A Arkansas Withholding Exemption Certificate - AR4EC or Federal W4 Texarkana Withholding Exemption Cert.- AR4EC-TX
Supplemental Wage / Bonus Rate	4.40%	Deceased from 2023

Description

Amount

Effective Date

Website

Deposit Method / Frequency / Threshold

Forms

Wage Withholding

Tables

Arkansas Department of Finance and Administration -Withholding Tax Branch

Combined Business Tax Registration (AR-1R)

Monthly - EFT required if average -$20,000 or more per month. Due on or before the 15th day following the reporting period.

File and pay online at ATAP - Arkansas Taxpayer Access Point

Withholding Tax Instructions for Employers, Tables and Forms

Monthly Payment voucher AR941M

Annual Report for Income Tax Withheld - AR941A

Arkansas Withholding Exemption Certificate - AR4EC or Federal W4

Texarkana Withholding Exemption Cert.- AR4EC-TX

Supplemental Wage / Bonus Rate

4.40%

Deceased from 2023

Notes:

All new registrations are classified as “monthly filers”. A zero payment voucher is required for any month that no taxes are withheld.

Texarkana, Arkansas employers are not required to withhold Arkansas taxes on these employees as long as a form AR-TX is completed stating that the employee actually lives within the city limits of Texarkana, Texas and reports the amount of exempt wages.

STATE UNEMPLOYMENT INSURANCE (SUI)

Description	Amount	Effective Date	Website	Deposit Method / Frequency / Threshold	Forms
Maximum Taxable Earnings	$7,000	Unchanged from 2023	Arkansas Department of Workforce Services Application for ADWS Employer Account	Quarterly - EFT File and pay at DWS online.	Forms and Handbook Quarterly Contribution and Wage Report - DWS-ARK-209B
Employee Deduction	None	2024
Employer Tax Rate (Includes 0.125% administrative assessment)	0.225 – 10.125%	Decrease from 2023
New Employment Rate - Standard (Includes 0.125% administrative assessment)	2.025%	Decreased from 3.10% in 2023
Voluntary Contribution Permitted	Yes

NEW HIRE REPORTING

Website	Frequency / Method	Forms
New Hire	Same as federal requirements. Register

Website

Frequency / Method

Forms

New Hire

Same as federal requirements.

WEBSITES

State Agencies, Employment and Business

Disclaimer: This information is for reference only. To ensure accurate set up, we highly recommend that the information is verified with the applicable federal and state/provincial agencies. TimeTrex makes no claims, guarantees, or promises about the accuracy, current status, or completeness of the information provided. In no event shall TimeTrex be liable for any errors or omissions with respect to any resource information.

Last updated Jan 2024