An Overview of Arkansas State Business Income Tax Extension Forms

- Updated Feb 27, 2021 - 8.00 AM by Admin, ExpressExtension

Does Arkansas support tax extension for business income tax returns?

Q

Yes. The state of Arkansas requires businesses to file a Federal Form 7004 rather than requesting a separate state tax extension.

State Tax extension Form can be filed only if the federal tax extension
Form 7004 was rejected.

What Form does the state of Arkansas require to apply for
an extension?

Q
For Corporations

The businesses operating (as Corporation & S Corporation) in Arkansas need to file Form AR1155 with the state to obtain a 6-month extension of time to file their business income tax return with the state.

  • Form AR1155 - Application for extension of time for filing state income tax return
For Partnership

The businesses operating (as Partnership) in Arkansas need to file Form AR1055PE with the state to obtain a 6-month extension of time to file their Partnership income tax return with
the state.

  • Form AR1055PE - Application for extension of time for filing state Partnership income
    tax return
For Fiduciaries

Businesses operating (as Fiduciaries) in Arkansas are required to file Form AR 1055FE to obtain a 6-month extension of time to file their Partnership income tax return with the state.

  • Form AR 1055FE - Application for extension of time for filing state Fiduciary
    income tax return

What is the deadline to file Form AR 1155, AR 1055PE, and AR 1055FE with the State of Arkansas?

Q
Arkansas Corporation Tax Extension

Arkansas State General Corporation tax return Form AR1100CT is due by the 15th day of the 4th month following the end of the corporation
reporting period.

For corporations operating on a calendar year, this deadline is on
April 15.

To file an extension for Form AR1100CT, apply for an extension using Form AR1155 on or before the same date the business tax return is due. (Not required when you have approved federal extension)

Form AR1155 grants an automatic 6-month extension of time to file the
Form AR1100CT.

Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.

Arkansas S-Corporation Tax Extension

Arkansas State S-Corporation tax return
Form AR1100S is due by the 15th day of the 4th month following the end of the corporation reporting period.

For S-Corporations operating on a calendar year, this deadline is on
April 15.

To file an extension for Arkansas Form AR1100S, apply for an extension using Form AR1155 on or before the same date the business tax return is due. (Not required when you have approved federal extension)

Form AR1155 grants an automatic 6-month extension of time to file
Form AR1100S.

Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.

Arkansas Partnership Tax Extension

Arkansas State Partnership tax return
Form AR1050 is due by the 15th day of the fourth month after the end of the partnership reporting period.

For partnership operating on the calendar year, this deadline is on
April 15.

To file an extension for Arkansas Form AR1050, apply for an extension using Form AR-1055PE on or before the same date the partnership tax return is due.

Form AR-1055PE grants an automatic 6-month extension of time to file Arkansas Form AR1050.

Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.

Arkansas Fiduciary Tax Extensions

The Arkansas Partnership tax return Form AR 1002F is due by the 15th day of the fourth month after the end of the Fiduciaries’
reporting period.

For Fiduciaries operating on a calendar year, this deadline is on April 15.

To apply for an extension of time to file Arkansas Form AR 1002F, file Form AR 1055FE on or before the original deadline that the fiduciary tax return is due.

Form AR-1055FE grants an automatic 6-month extension of time to file the Arkansas
Form AR 1002F.

Note: Pay any taxes due when filing the extension Form to avoid penalties
and interest.

How do I pay my balance due along with the extension Form?

Q

You can choose to pay your balance due along with your return by using any one of the following options:

  • ACH Credit Payment- Visit: www.dfa.arkansas.gov.
  • EFT Payment method
  • Return payments must be made by check or through ATAP at www.atap.arkansas.gov.
  • Pay Your payment with the Estimated Corporation Income Tax Payment Voucher -
    AR-1100ESCT

Where do I mail the extension Form AR 1155 & AR 1055PE
& AR 1055FE?

Q

Mail Form AR1155 to the
following address

Corporation Income Tax Section,
P.O. Box 919,
Little Rock, AR 72203-0919.

Mail Form AR-1055PE to the following address

Individual Income Tax Section,
P.O. Box 8149,
Little Rock, AR 72203-8149.

Mail Form AR-1055FE to the following address

Individual income tax Section,
P. O. Box 8149,
Little Rock, AR 72203.