Instructions for Tax Year 2024
Please Note: The following information is for 1099’s being issued by the Office of Accounting.
If you are trying to submit a 1099 or W2 to the State of Arkansas, please contact:
Dept. of Finance and Administration
Withholding Tax Branch
PO Box 8055
Little Rock, AR 72203
Phone 501-682-7290
(Mon thru Friday, 8:00am to 4:30pm Central)
For questions concerning unemployment 1099-G’s:
Visit https://atap.arkansas.gov/ to access your 1099-G for unemployment online or call 501-682-3200
| Other Contact Information | Phone |
|---|---|
| For questions about or a copy of a W2 | 501-682-1753 |
| For questions concerning lottery winning 1099-G’s | 501-683-1863 |
| For questions concerning income tax refund 1099-G’s | 501-682-1100 |
| For questions concerning 1099-MISC from DHS Medicaid Provider | 501-682-9200 |
| For questions concerning 1099-R from Ark Teachers Retirement | 501-682-1517 |
| For questions concerning 1099-R from Public Employee Retirement | 501-682-7800 |
| For questions concerning 1099-C Cancellation of Debt | 501-682-7290 |
| For questions concerning other 1099-MISC, 1099-NEC, 1099-G or 1099-S | 501-376-3121 |
Instructions for 1099 Processing for Calendar Year 2024
Increased security measures prevent emails with attachments from being received by many agencies. Therefore, information will be provided on the Department of Finance & Administration’s website to inform agencies of important information about 1099 processing listed in the Forms Section.
Overview of the 1099 Process:
1099 FORMS are produced to satisfy Sections 6041 through 6050N of the Internal Revenue Code, which requires states and state agencies to file informational returns on reportable payment types of non-wage compensation paid to reportable payees.
Responsibilities of the individual state agencies include but are not limited to the following:
- Determine which payments and payees must receive 1099’s.
- Ensure that reported amounts are correct.
- Provide corrected payment information to the DFA – Office of Accounting
- Provide corrected vendor information to the TSS – Office of State Procurement
- The Office of Accounting is responsible for the following:
- Accumulate tax reportable vendors/vendor payments
- Printing and mailing of the 1099-NEC, MISC, G, & S Forms
- Act as primary contact for vendor questions
- Printing and mailing of corrected 1099’s
- Electronic transmission of required 1099 Form reporting to the Internal Revenue Service (IRS).
- Processing of IRS “B Notices” for erroneous tax identification number/name matches.
Important notes to the 1099 process:
- 1099 forms for the period January 1, 2024 through December 31, 2024 will be produced by the Department of Finance and Administration – Office of Accounting (DFA-OA) for all agencies covered by the State of Arkansas single taxpayer identification number – 71-0847443.
- Printing and mailing of 1099’s is the responsibility of DFA-OA.
- Accuracy of vendor master data is the responsibility of the agency.
- The State of Arkansas is no longer exempt from the Internal Revenue Service (IRS) penalties associated with incorrect 1099 reporting. Penalties assessed by the IRS that are attributable to agency error will be charged to that agency.
- Agencies that have been using AASIS one-time vendors for tax reportable vendor payments must complete the Agency_1099_Data and return it via email to DFA-OA at [email protected] by January 17, 2025.
- User agencies vendor payments should be reviewed by using the AASIS 1099 vendor report ZFI_1099. Corrections should be completed in AASIS by January 17, 2025. Any changes made after January 17, 2025 must be made in AASIS and the agency must contact DFA-OA to have changes made in the 1099 data file.
- Service Bureau agency vendor payments should be reviewed by the agencies and changes should be submitted to DFA-OA no later than January 17, 2025. Any changes made after January 17, 2025 must be submitted to DFA-OA to be made in AASIS and the 1099 extract.
- If your agency has purchased property for the State without using an agent, broker, or title company, then the State must report those payments on form 1099-S. If your agency has any such payments, complete the Agency_Real_Estate and please email the spreadsheet to [email protected].
- Questions about the 1099 instructions found on this page should be submitted to [email protected].
- Requests for changes/additions to AASIS vendor should be submitted to the Department of Transformation and Shared Services – Office of State Procurement (OSP) at [email protected].
- Vendors calling in directly to agencies with questions regarding status of 1099’s should be referred to the DFA-OA answering service by calling the 1099 helpline at 1-501-376-3121.
- Agencies requesting correction/deletion of 1099’s for vendors after January 17, 2025 should submit requests to [email protected]. • Board member stipend payments are paid as wages and reported on a W-2. Travel reimbursements are not 1099 reportable. Any other payments to Board members should be reviewed to determine if a 1099 is necessary for the payments made. If you believe that you have 1099 reportable payments made to board members, please contact DFA-OA at 501-682-2583 and speak to Dylan Masterson.
- All vendor payments should be reviewed by user agencies using the AASIS 1099 vendor report ZFI_1099 or FBL1N (instructions are on this website). Corrections should be done by agencies with on-line access to AASIS. Service Bureau agencies must email corrected information to the DFA-OA via the 1099 email address [email protected] on the correction spreadsheet.
- If your agency has purchased real estate for the State without using a title agent, broker, or title company, the state must report this transaction on the form 1099-S. Call 501-682-2583 and speak to Dylan Masterson.
- Frequently asked questions (FAQ) will be compiled and placed on the DFA-OA website.
Timeline:
- Current day – January 17, 2025 – Review and correct 1099 reportable vendor payments in AASIS by user agencies
- Current day – January 17, 2025 – Review of reports by Service Bureau agencies and correction of 1099 reportable vendor payments for Service Bureau agencies by the DFA- Service Bureau
- January 1, 2025 – January 17, 2025 – Submission of spreadsheets for One-Time vendors by user agencies
- January 1, 2025 – January 17, 2025 – Submission of spreadsheets for One-Time vendors by Service Bureau agencies
- January 1, 2025 – January 17, 2025 – Submission of Real Estate purchased by a State Agency not through a broker or title company.
- January 17, 2025 – Submission of Department of Human Services, Department of Health, Office of Personnel Management and Racing Commission 1099 information
- January 20, 2025 – Extract of 1099 reportable payments by AASIS/DFA-OA
- January 20 – January 24, 2025 – Consolidation by federal tax identification number and preparation of Form 1099-G, 1099-MISC and 1099-NEC for mailing by DFA-OA
- January 30, 2025 – Initial mailing of 1099-G, 1099-MISC 1099-S and 1099-NEC
- January 30, 2025 – Submission of the initial IRS 1099-NEC Electronic file
- February 3, 2025 – Correction of mailed 1099-G, 1099-NEC, 1099-S and 1099-MISC begins
- February 15, 2025 – Submission of initial IRS 1099-NEC corrections
- February 28, 2025 – Submission of subsequent IRS 1099-NEC corrections
- March 31, 2025 – Submission of the initial IRS 1099-G, MISC, S & 1099-NEC Corrections
- April 30, 2025 – Submission of monthly IRS 1099 Corrections: G, Misc, NEC and S
- May 30, 2025 – Submission of monthly IRS 1099 Corrections: G, Misc, NEC and S • June 30, 2025 – Submission of monthly IRS 1099 Corrections: G, Misc, NEC and S
- July 30, 2025 – Submission of final monthly IRS 1099 Correction file without major increase in penalties.
1099 Forms
User and Service Bureau Agencies included within the Statewide Federal Tax Identification Number 71-0847443 are responsible for providing accurate information for vendors and vendor payments for those vendors who must be reported on IRS Forms 1099-G, 1099-MISC and 1099-NEC to the Department of Finance and Administration-Office of Accounting (DFA-OA). This includes reportable vendors and vendor payments, regardless of the book of record on which the information is maintained. Any penalties or assessments arising from inaccurate information provided by the agency will be charged back to the individual agency’s records. DFA-OA is responsible for the consolidation of vendor payments by payee tax identification number, printing, mailing and reporting of IRS Form 1099-MISC.
Additional detailed information for processing vendors/vendor payments may be found on the AASIS website.
User and Service Bureau Agencies that operate Independent Programs with their own individually assigned tax identification number are responsible for all tasks necessary to report IRS Form 1099’s under that assigned program Tax Identification Number.
Reporting Agencies cannot use the Statewide Federal Identification Number and are responsible to create and report IRS Form 1099 under their own assigned Tax Identification Number. Reporting Agencies may use statewide vendor numbers, but these payments and vendors will automatically be excluded from statewide reporting for 1099 purposes by agency.
- Questions about the 1099 process may be submitted by e-mail to: [email protected]
- Agency changes should be submitted by e-mail to: [email protected]
- Requests for changes or additions to AASIS Vendor Master Data should be submitted using the appropriate E-Form which may be found at TSS-Office of State Procurement.
- Questions may be addressed to [email protected]
- Vendors that call ageVendors that call agencies with questions concerning 1099’s should be referred to our answering service 1099 hot line phone number 1-501-376-3121.
- Agencies requesting correction to or deletion of 1099’s for vendors after January 17, 2025, should submit their request by e-mail to: [email protected]
- Frequently asked questions (FAQ’S) are currently available at DFA Office of Accounting.
- E-mail addresses for all other items are contained within the appropriate section of the instructions.
1099 forms for the period January 1, 2024, through December 31, 2024, will be produced centrally by DFA-OA for all agencies covered by the state of Arkansas Taxpayer Identification Number 71-0847443.
| Title | Date Posted |
|---|---|
| 1099 Training | 01/03/2024 |
| 1099 FAQs | 09/04/2024 |
| Reportable Real Estate Transactions Spreadsheet | 12/16/2009 |
| Service Bureau Agency AASIS Vendor Correction Spreadsheet | 12/16/2009 |
| User Agency AASIS Vendor Online Correction Process | 05/21/2020 |
| User Agency AASIS Vendor Report Running Instructions | 01/12/2012 |
| User Agency One-Time Vendor Correction Spreadsheet | 01/03/2024 |
