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AR HB1932
Bill
Status
4/24/2019
Primary Sponsor
Michelle Gray
Click for details
AI Summary
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Tax practitioners who prepare at least 11 Arkansas individual income tax returns in a tax year must electronically file all returns they prepare in the following two tax years.
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Employers with 25 or more employees during their income year must file annual statements of withholding, Form W-2, Form ARW-3, Form 1096, and Form 1099 electronically, on magnetic media, or in another machine-readable form approved by the director.
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The threshold for employer filing requirements changed from 250 employees to 25 employees, effective for tax years beginning on or after January 1, 2019.
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Annual withholding statements are not required for wages less than $600 for agricultural labor services.
Legislative Description
To Require The Electronic Filing Of Income Tax Returns By Certain Tax Practitioners; And To Require Certain Employers To File Annual Statements Of Withholding And Certain Tax Forms In A Machine-readable Form.
Last Action
Sine Die adjournment
4/24/2019