Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-908 - FILING OF EMPLOYER'S WITHHOLDING RETURN AND PAYMENT OF INCOME TAXES WITHHELD
Rule 1.26-51-908(a) - Filing Schedule for Employer's Withholding Returns

All employers, resident or nonresident, are initially set-up as monthly filers when their registration for a withholding account (via Form AR4ER) is first processed. Monthly withholding returns are to be filed on or before the fifteenth (15th) day of each month and should include with the return payment in full of all income tax withheld for the preceding (i.e. prior) month.

All employers will remain on a monthly filing schedule regardless of the amount of Arkansas income tax they are withholding. At the request of the employer or on the Department's own initiative, the Department can change the employer's filing schedule from once each month to once each year if the full amount of Arkansas income tax that the employer was required to withhold for the preceding (i.e. prior) year was $199.00 or less. Yearly withholding returns must be filed on or before January 31 for the preceding year.

Withholding returns are no longer processed on a quarterly basis by the Department. Therefore, employers should not attempt to file withholding returns on a quarterly basis.