# Ark. Code Ann. § 26-51-909: Annual withholding statement > Arkansas · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-909 ## Section - **Citation:** Ark. Code Ann. § 26-51-909 - **Heading:** Annual withholding statement - **Jurisdiction:** Arkansas - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** AR Code / Title 26 / Chapter 51 / Subchapter 9 / Section 26-51-909 ## Text (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) An employer who has one hundred twenty-five (125) or more employees during the employer's income year shall file the statement: (C) The secretary may waive the requirement in subdivision (b)(2)(B) of this section if the secretary determines, on the basis of an application by the employer, that filing the statement electronically would cause an undue hardship on the employer. (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. Amended by Act 2023, No. 644,§ 1, eff. 1/1/2024. Amended by Act 2019, No. 315,§ 2976, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3759, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3758, eff. 7/1/2019. Amended by Act 2017, No. 433,§ 1, eff. 8/1/2017. Acts 1965, No. 132, § 7; 1967, No. 636, § 2; A.S.A. 1947, § 84-2077; Acts 1993, No. 785, § 15; 2005, No. 1309, § 2. (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) An employer who has one hundred twenty-five (125) or more employees during the employer's income year shall file the statement: (C) The secretary may waive the requirement in subdivision (b)(2)(B) of this section if the secretary determines, on the basis of an application by the employer, that filing the statement electronically would cause an undue hardship on the employer. (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. (1) The annual statement of withholding shall be in the form prescribed by the Secretary of the Department of Finance and Administration. mployee 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. (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) An employer who has one hundred twenty-five (125) or more employees during the employer's income year shall file the statement: (C) The secretary may waive the requirement in subdivision (b)(2)(B) of this section if the secretary determines, on the basis of an application by the employer, that filing the statement electronically would cause an undue hardship on the employer. (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) An employer who has one hundred twenty-five (125) or more employees during the employer's income year shall file the statement: (C) The secretary may waive the requirement in subdivision (b)(2)(B) of this section if the secretary determines, on the basis of an application by the employer, that filing the statement electronically would cause an undue hardship on the employer. (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. (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. (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. Amended by Act 2023, No. 644,§ 1, eff. 1/1/2024. Amended by Act 2019, No. 315,§ 2976, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3759, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3758, eff. 7/1/2019. Amended by Act 2017, No. 433,§ 1, eff. 8/1/2017. Acts 1965, No. 132, § 7; 1967, No. 636, § 2; A.S.A. 1947, § 84-2077; Acts 1993, No. 785, § 15; 2005, No. 1309, § 2. ## Nearby sections - [Ark. Code Ann. § 26-51-901 Title](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-901.md) - [Ark. Code Ann. § 26-51-902 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-902.md) - [Ark. Code Ann. § 26-51-903 Subchapter supplemental](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-903.md) - [Ark. Code Ann. § 26-51-904 Rules - Forms](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-904.md) - [Ark. Code Ann. § 26-51-905 Withholding of tax](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-905.md) - [Ark. Code Ann. § 26-51-906 Withholding state income taxes of federal employees by federal agencies](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-906.md) - [Ark. Code Ann. § 26-51-907 Withholding tables](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-907.md) - [Ark. Code Ann. § 26-51-908 Employer's return and payment of taxes withheld - Definition](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-908.md) - [Ark. Code Ann. § 26-51-909 Annual withholding statement](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-909.md) - [Ark. Code Ann. § 26-51-910 Refunds to employer for overpayment](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-910.md) - [Ark. Code Ann. § 26-51-911 Declaration of estimated tax](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-911.md) - [Ark. Code Ann. § 26-51-912 Minimum estimated tax](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-912.md) - [Ark. Code Ann. § 26-51-913 Payment of estimated tax](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-913.md) - [Ark. Code Ann. § 26-51-914 Furnishing exemption certificate to employer](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-914.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-909. Check the current official text before relying on it. Not legal advice.