Instructions for Form DWS-ARK-209B "Employer's Quarterly Contribution and Wage Report" - Arkansas

This document contains official instructions for Form DWS-ARK-209B, Employer's Quarterly Contribution and Wage Report - a form released and collected by the Arkansas Department of Workforce Services.

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Department of
DWS-ARK-209B Employer’s Quarterly Contribution And Wage Report
WORKFORCESERVICES
General Information And Instructions
Retain For Future Reference
The Department of Workforce Services Law, Arkansas Code Annotated § 11-10-101 et seq. requires all employers whose employ-
ees perform service in this state to complete the Employer’s Quarterly Contribution and Wage Report (Form DWS-ARK-209B).
Arkansas employers now have the option of filing their Quarterly Contribution and Wage
Report and paying their contributions due by Electronic Funds Transfer via the Internet. http://
workforce.arkansas.gov/Tax21 If this option is chosen, please do not file a paper report.
PART A.
ITEM 1.
Enter the number of employees who worked during the week which includes the 12th day of each calendar month
of the calendar quarter covered by this report.
ITEM 2.
Enter the total wages (excluding 125 Cafeteria Plan wages, but before any deductions) paid to all employees, includ-
ing part-time and temporary, during this calendar quarter. Total wages should agree with the total wages listed in
PART B. If the legal business is:
(A)
A corporation, the wages paid to all employees who performed services in Arkansas should be reported.
Cor-
porate officers are employees and their wages and/or draws are reportable.
(B)
A partnership, the draws or payments made to general partners should not be reported.
(C)
A sole proprietorship, the draws or payments made to the legal owner of the business (the proprietor) should
not be reported. Wages paid to minor (under the age of 21 years) children, spouse, or parents of the proprietor
should not be reported.
Special payments given in return for services performed, i.e., commissions, bonuses, fees, prizes, and back
pay awards are wages and reportable under Arkansas Department of Workforce Services Law. These
payments (or dollar value) should be reported by the employer in the calendar quarter(s) in which they
are given.
ITEM 3.
Only the first $10,000.00 paid each employee during the calendar year is taxable. Enter the wages paid this quarter
that are in excess of $10,000.00 (for each individual) for the year. For example, wages for employee John Doe would
be calculated as shown below and included in the total amount of the noted item. Item 3 on the report should
never be greater than Item 2.
ITEM 4.
If you have businesses in other states and have an employee(s) who transferred to AR and had wages
previously reported in the same calendar year to another state, you may use those wages previously
reported to meet the $10,000 wage limit. Calculate the excess out-of-state wage credits the same as shown
for Item 3. ITEM 4 (plus ITEM 3) should never be greater than ITEM 2.
1ST QTR
2ND QTR
3RD QTR
4TH QTR
TOTAL WAGES
$3,000.00
$3,500.00
$6,000.00
$3,500.00
EXCESS WAGES
-0-
-0-
$2,500.00
$3,500.00
TAXABLE WAGES
$3,000.00
$3,500.00
$3,500.00
-0-
ITEM 5.
Subtract Item 3 and Item 4 from Item 2 and enter the amount. (This cannot be a negative amount.)
ITEM 6
Experience (or Tax) rate to be used.
ITEM 7.
Multiply Item 5 by the experience (tax) rate in Item 6 and enter the amount.
ITEM 8.
Outstanding debits and credits should be shown here. Adjustments to prior quarters should be made on
adjustment Form DWS-ARK-223, which may be obtained by calling (501) 682-3798 or accessing our website
at www.dws.arkansas.gov.
ITEM 9.
Interest accrues at the rate of 1.5% per month on all unpaid contributions. Interest begins on the first
day of the second month after the calendar quarter ended and should be included with your remittence.
ITEM 10.
Penalties are determined as follows: during the first 20 days of delinquency, a penalty of 5% of the contri-
butions due, or $10.00 (whichever is greater); beginning with the 21st day of delinquency, the penalty
increases to 10% of the contribution due, or $20.00 (whichever is greater). Additional penalties shall be
imposed if it is necessary to estimate the report, subpoena records and/or for failure to properly submit all
information requested on the report.
ITEM 11 &12.
Self-explanatory.
PART B.
Enter the social security number, first name, middle initial, last name and total wages paid to each em-
ployee during the quarter. The total of all wages listed should agree with Item 2. If additional space is
needed, please copy continuation sheet.
DWS-ARK-209 BI (Rev. 08-18)
Department of
DWS-ARK-209B Employer’s Quarterly Contribution And Wage Report
WORKFORCESERVICES
General Information And Instructions
Retain For Future Reference
The Department of Workforce Services Law, Arkansas Code Annotated § 11-10-101 et seq. requires all employers whose employ-
ees perform service in this state to complete the Employer’s Quarterly Contribution and Wage Report (Form DWS-ARK-209B).
Arkansas employers now have the option of filing their Quarterly Contribution and Wage
Report and paying their contributions due by Electronic Funds Transfer via the Internet. http://
workforce.arkansas.gov/Tax21 If this option is chosen, please do not file a paper report.
PART A.
ITEM 1.
Enter the number of employees who worked during the week which includes the 12th day of each calendar month
of the calendar quarter covered by this report.
ITEM 2.
Enter the total wages (excluding 125 Cafeteria Plan wages, but before any deductions) paid to all employees, includ-
ing part-time and temporary, during this calendar quarter. Total wages should agree with the total wages listed in
PART B. If the legal business is:
(A)
A corporation, the wages paid to all employees who performed services in Arkansas should be reported.
Cor-
porate officers are employees and their wages and/or draws are reportable.
(B)
A partnership, the draws or payments made to general partners should not be reported.
(C)
A sole proprietorship, the draws or payments made to the legal owner of the business (the proprietor) should
not be reported. Wages paid to minor (under the age of 21 years) children, spouse, or parents of the proprietor
should not be reported.
Special payments given in return for services performed, i.e., commissions, bonuses, fees, prizes, and back
pay awards are wages and reportable under Arkansas Department of Workforce Services Law. These
payments (or dollar value) should be reported by the employer in the calendar quarter(s) in which they
are given.
ITEM 3.
Only the first $10,000.00 paid each employee during the calendar year is taxable. Enter the wages paid this quarter
that are in excess of $10,000.00 (for each individual) for the year. For example, wages for employee John Doe would
be calculated as shown below and included in the total amount of the noted item. Item 3 on the report should
never be greater than Item 2.
ITEM 4.
If you have businesses in other states and have an employee(s) who transferred to AR and had wages
previously reported in the same calendar year to another state, you may use those wages previously
reported to meet the $10,000 wage limit. Calculate the excess out-of-state wage credits the same as shown
for Item 3. ITEM 4 (plus ITEM 3) should never be greater than ITEM 2.
1ST QTR
2ND QTR
3RD QTR
4TH QTR
TOTAL WAGES
$3,000.00
$3,500.00
$6,000.00
$3,500.00
EXCESS WAGES
-0-
-0-
$2,500.00
$3,500.00
TAXABLE WAGES
$3,000.00
$3,500.00
$3,500.00
-0-
ITEM 5.
Subtract Item 3 and Item 4 from Item 2 and enter the amount. (This cannot be a negative amount.)
ITEM 6
Experience (or Tax) rate to be used.
ITEM 7.
Multiply Item 5 by the experience (tax) rate in Item 6 and enter the amount.
ITEM 8.
Outstanding debits and credits should be shown here. Adjustments to prior quarters should be made on
adjustment Form DWS-ARK-223, which may be obtained by calling (501) 682-3798 or accessing our website
at www.dws.arkansas.gov.
ITEM 9.
Interest accrues at the rate of 1.5% per month on all unpaid contributions. Interest begins on the first
day of the second month after the calendar quarter ended and should be included with your remittence.
ITEM 10.
Penalties are determined as follows: during the first 20 days of delinquency, a penalty of 5% of the contri-
butions due, or $10.00 (whichever is greater); beginning with the 21st day of delinquency, the penalty
increases to 10% of the contribution due, or $20.00 (whichever is greater). Additional penalties shall be
imposed if it is necessary to estimate the report, subpoena records and/or for failure to properly submit all
information requested on the report.
ITEM 11 &12.
Self-explanatory.
PART B.
Enter the social security number, first name, middle initial, last name and total wages paid to each em-
ployee during the quarter. The total of all wages listed should agree with Item 2. If additional space is
needed, please copy continuation sheet.
DWS-ARK-209 BI (Rev. 08-18)