Ark. Code § 26-51-909

Current with legislation from 2024 Fiscal and Special Sessions.

Section 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) 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.

Ark. Code § 26-51-909

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.