Every employer shall file with the Director an annual statement of withholding (Federal Form W-2) for each employee along with an Arkansas Annual Withholding Tax Reconciliation (Form AR-3MAR).
Every employer shall also file with the Director a copy of all Federal Form 1099's issued during the year. The 1099's must be accompanied by a copy of the Federal Transmittal(Federal Form 1096).
1.26 Ark. Code R. 51-909(a)