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26-51-909. Annual withholding statement.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-909. Annual withholding statement.
(a) Every employer shall file an annual statement of withholding for each employee.
(b)(1) The annual statement of withholding shall be in the form prescribed by the Secretary of the Department of Finance and Administration.
(2)(A) The statement from the employer shall be filed with the secretary on or before January 31 following the close of the income year.
(B) For tax years beginning on or after January 1, 2006, an employer who has two hundred fifty (250) or more employees during the employer's income year shall file the statement either:
(i) Electronically;
(ii) On magnetic media; or
(iii) In any other machine-readable form approved by the secretary.
(3)(A) The employer shall provide two (2) copies of the statement to the employee on or before January 31 following the close of the income year.
(B) However, if the employment of the employee is terminated during the calendar year, the employer shall furnish the statement to the employee at the time of the termination of employment.
(c) The statement shall show:
(1) The name and withholding account number of the employer;
(2) The name of the employee and his or her Social Security account number;
(3) The total compensation paid the employee;
(4) The total amount withheld by the employer pursuant to this subchapter for the year or part of a calendar year when the employee worked for less than a full calendar year; and
(5) Such other information as the secretary shall require by rule.
(d) An annual withholding statement shall not be required for wages less than six hundred dollars ($600) for services rendered as agricultural labor.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-909
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:26-51-909
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 40ef3f499c9f39610c29416e464a7a265b8d219cd5821533581f288521fe4a58
Source location: content.xml paragraph 14885
Stored source content
26-51-909. Annual withholding statement.
(a) Every employer shall file an annual statement of withholding for each employee.
(b)(1) The annual statement of withholding shall be in the form prescribed by the Secretary of the Department of Finance and Administration.
(2)(A) The statement from the employer shall be filed with the secretary on or before January 31 following the close of the income year.
(B) For tax years beginning on or after January 1, 2006, an employer who has two hundred fifty (250) or more employees during the employer's income year shall file the statement either:
(i) Electronically;
(ii) On magnetic media; or
(iii) In any other machine-readable form approved by the secretary.
(3)(A) The employer shall provide two (2) copies of the statement to the employee on or before January 31 following the close of the income year.
(B) However, if the employment of the employee is terminated during the calendar year, the employer shall furnish the statement to the employee at the time of the termination of employment.
(c) The statement shall show:
(1) The name and withholding account number of the employer;
(2) The name of the employee and his or her Social Security account number;
(3) The total compensation paid the employee;
(4) The total amount withheld by the employer pursuant to this subchapter for the year or part of a calendar year when the employee worked for less than a full calendar year; and
(5) Such other information as the secretary shall require by rule.
(d) An annual withholding statement shall not be required for wages less than six hundred dollars ($600) for services rendered as agricultural labor.
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