Arkansas State Tax Extensions: Business, Personal, Information and Nonprofit Tax Returns

Extension of Time:

This act provides for an extension of time up to 180 days to file certain tax returns. To change the maximum extension for filing any return from 120 days to 180 days. A maximum extension of 60 days if a corporation has a federal extension of 180 days. For calendar year exempt organizations that are required to file a return shall file on or before May 15, if fiscal year, on or before the expiration of 4 and one half months after the close of the period. Effective for tax years on or after January 1, 2007.

To request an initial Arkansas extension of 180 days from the original Arkansas return due date or an Arkansas extension of 60 days beyond the Automatic Federal extension due date, complete and mail Arkansas Form AR1155, Request for Extension of Time for Filing Income Tax Returns, by the federal extended due date or, if applicable, the Arkansas extended due date to the Corporation Income Tax Section.

Note that this is not an extension of time to pay corporate income tax. Interest at 10% per annum is due on all returns (including those with extensions) if the tax is not paid by the original return due date. Interest will be computed on a daily rate of .00027397. To avoid interest and/or penalty, any tax due payment must be made on or before the 15th day of the 3rd month following the close of the Corporation's tax year. Attach your check to Extension Voucher 5 unless paying by EFT method and submit payment and, if applicable, Voucher 5 by the original due date of the AR1100CT.

Remember, it is not necessary to file a copy of the Federal Extension, Form 7004 with the Arkansas Corporation Income Tax Section prior to filing your Arkansas Tax Return. If you have an Automatic Federal Extension (Form 7004) simply check the box on the face of the Arkansas Return (AR1100CT) when you file.

If it is determined that more time is needed to complete the AR1100CT, or AR1100S in addition to the Automatic Federal Extension (Form 7004, a sixty (60) day State extension can be requested on the Arkansas Form AR1155 by checking the box on line 2A. It is not necessary to send a copy of the Approved Federal Extension with Form AR1155. If you are requesting a State Extension for 180 days, and do not have an Automatic Federal Extension, check Box 2B only.

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An extension of time for filing an Arkansas income tax return of not more than 120 days, and in extraordinary circumstances, an additional extension of 60 days.

File this request (AR-1055) in triplicate ON OR BEFORE THE DUE DATE OF RETURN. A request for an extension which is postmarked AFTER the due date of the tax return will NOT be considered. Attach original copy of the approved request to Form AR1000F, AR1000NR, or AR1000S when filed and check the box on the front of the return.

If you have already filed a federal extension, you do not have to file a state extension. The State of Arkansas will honor an accepted federal extension and your due date will be the same as the federal return.

Interest & Penalty:

Interest and Failure To Pay Penalty will be due if any tax due is not paid by the original due date, April 15 for individual filers and March 16 for calendar year corporate filers. The date of the postmark stamped by the U.S. Postal Service is the date you filed your return or request for extension.

Payment Options:

Pay by Credit Card:
Arkansas accepts payment by credit card through Official Payments Corporation. You can do this either on the web or by telephone.

Official Payments Corporation will accept Discover/NOVUS, MasterCard, Visa or American Express card to pay your personal income taxes. There is a convenience fee for this service equal to 2.5% of the tax amount being charged. The minimum fee is $1.00.

Information you will need to make your credit card payment:

• The amount you are paying in dollars and cents
• Your social security number
• Your spouse's social security number (if applicable)
• The first four letters of your last name
• The first four letters of your spouse's last name, if different from yours
• Tax year
• Your home telephone number (including area code)
• Credit card number
• Credit card expiration date (MM/YYYY)
• ZIP Code for the address where your credit card bills are sent

On the Web:
Make your payment at the Official Payments Corp. web site.

By Telephone:
Use your touch-tone phone to call toll-free (800) 272-9829. At the end of your call you will be given a confirmation number. Write down and save this confirmation number for your records.

If You Do Not Owe...

The Arkansas Department of Finance and Administration requires that you file for an extension whether or not you owe Arkansas taxes. However, Arkansas does not assess a late filing penalty for refund or zero balance returns filed before October 15.

Filing for a Federal Extension:

If you are filing for a federal extension, there is nothing to be filed with the Arkansas Department of Finance and Administration at this time.
If you are NOT filing for a Federal Extension, prepare 3 copies of Form AR1055. Mail 2 copies to:
Individual Income Tax Section
PO Box 3628
Little Rock, AR 72203-3628

Retain 1 copy for your records

To use your federal filing extension: File for a federal extension (IRS Form 4868)

You do not need to mail a copy of the federal extension to the Arkansas Department of Revenue, the Arkansas extension is automatic. When you file, be sure to check the extension box at the top of your Arkansas tax return. Do not attach a copy of your federal extension to your return

Why should I use ExpressExtension?

ExpressExtension has an experienced and competent team to meet all your individual and business tax solutions. We provide a complete and easy solution to all your tax needs.