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TaxSlayer Pro Knowledgebase Arkansas Articles
Arkansas Forms and Instructions
Individual Corporation S Corporation Partnership Fiduciary
E-file Info ● General Tax Return Info ● Filing Status Info ● Residency Info ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Electronic Filing Information
Electronic Filing Mandate - N/A
E-File Registration Requirements - Acceptance in the Arkansas e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Current year and 2 prior years.
State Only Return Requirements – Arkansas state returns must be transmitted as a linked return with the Federal Return.
Amended Returns - Arkansas supports electronic filing for amended returns.
Electronic Signatures – Currently, TaxSlayer Pro does not support electronic signatures on Arkansas forms.
General Tax Return Information
Due Date - Individual Returns - April 15, or same as IRS
Extensions - Taxpayers that have requested an extension of time to file their federal income tax return (by filing federal Form 4868 with the IRS) are entitled to receive the same extension on their Arkansas income tax return. The federal automatic extension extends the deadline to file until November 15th.
Taxpayers who do not file a federal extension, can file an Arkansas extension using Form AR1055 before the filing due date of April 15th. Inability to pay is not a valid reason to request an Arkansas extension. The Arkansas Extension of Time to File can be accessed from the main menu of the Arkansas return by selecting Arkansas Extension of Time to File.
Driver’s License/Government Issued Photo Identification: Providing taxpayer identity information can help process the tax return quicker, however Arkansas does not require this information to file the tax return.
Unemployment Compensation and PPP Loan Forgiveness
Update: On March 1, 2021, the Governor signed 2021 AR SB 236 into law. The following changes affect the 2020 tax year.
Unemployment compensation. This law exempts unemployment compensation benefits from tax for:
- Unemployment compensation benefits paid from federal unemployment funds for calendar years 2020 and 2021, and
- Unemployment benefits paid under Title IV of the Social Security Act for calendar years 2020 and 2021.
On March 2, 2021, the Governor signed 2021 AR HB 1361 into law. The following changes affect the 2020 tax year.
Arkansas amended its income tax laws to conform to the federal tax treatment of Paycheck Protection Program loan forgiveness and other coronavirus 2019 (COVID-19) relief, as clarified by the recent enactment of the Consolidated Appropriations Act, 2021 on December 27, 2020 and also to provide similar tax treatment to payments made under the Coronavirus Food Assistance Program.
Filing Status Information
Arkansas does not require the same filing status used on the federal return. Taxpayers who file a joint federal tax return are not required to file a joint Arkansas tax return. Taxpayers may file a joint return or file using one of the methods for filing separately.
If the taxpayer and his or her spouse had separate incomes, they might save money by figuring their tax separately and using one of the following two methods.
- Method A: Married Filing Separately on the same return. List the taxpayer’s income in column A and the spouse’s income separately in column B. Figure each spouse’s tax separately and add the two amounts together. The result will be either a combined refund or a combined tax due. If one spouse had a total negative income, the couple must file Married Filing Jointly. See Married Filing Jointly, above.
- Method B: Married Filing Separately on separate returns. File separate individual income tax returns. If using Method B, one of the spouses may owe tax and one may get a refund. The tax due must be paid with the proper tax return and the refund will be due on the other return. The tax due may not be offset against the refund.
Residency Status Information for Arkansas Returns
Residents: A person who lived in Arkansas all year or is domiciled in Arkansas.
Part-year resident: Any person who established a domicile in Arkansas or moved out of the state during the year.
Nonresidents: A person who is not domiciled in Arkansas.
Military Personnel/Military Spouses
Residents: If Arkansas is the taxpayer’s home of record, he or she is an Arkansas resident even if stationed outside the state.
Nonresidents: Military personnel stationed in Arkansas with a home of record in another state are treated as nonresidents. Their military wages are not reported anywhere on the Arkansas return.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse.
A military spouse’s income is exempt from Arkansas tax if the service member’s home of record is not Arkansas and the spouse’s domicile is the same as the service member’s home of record. Write “military spouse” at top of tax return and attach a completed Form AR-MS and a copy of service member’s LES to verify home of record. For future tax purposes, the nonmilitary spouse must submit a new payroll withholding form, ARW-4MS to his or her employer each year to exempt future withholding.
Business Return Electronic Filing Information
Business Electronic Filing Mandate - N/A
Business Return General Information
Due Dates for Arkansas Business Returns
Corporations - April 15, or same as IRS
S-Corporations - April 15
Partnerships- April 15
Fiduciary & Estate - April 15, or same as IRS
Business Extensions
Corporation - If the corporation has received an automatic Federal extension (Form 7004), the time for filing their Arkansas Corporation Income Tax Return shall be extended until the due date of the federal return. When filing the Arkansas AR1100CT, check the box at the top indicating that the Federal Extension Form 7004 and/or Arkansas Extension Form AR1155 has been filed and file the Arkansas return on or before the extended due date. To mark the box indicating that a Federal or Arkansas extension has been filed, from the main menu of the Arkansas return select Heading Information > Federal Extension Filed. If there is an amount due, or an expected amount due, mail the extension payment voucher to the appropriate mailing address (See Mailing Addresses below).
S-Corporation - If the corporation has received an automatic Federal extension (Form 7004), the time for filing their Arkansas Corporation Income Tax Return shall be extended until the due date of the federal return. When filing the Arkansas AR1100S, check the box at the top indicating that the Federal Extension Form 7004 and/or Arkansas Extension Form AR1155 has been filed and file the Arkansas return on or before the extended due date. To mark the box indicating that a Federal or Arkansas extension has been filed, from the main menu of the Arkansas return select Heading Information > Automatic Extension Filed (Form 7004) or Arkansas Extension Filed.
Partnership - If the partnership requests an extension of time to file their federal partnership tax return (with federal Form 7004) it can receive the same 5- month extension on their state return. If the partnership does not file a federal extension, request a 180 day Arkansas extension using Form AR1055 before the filing date of April 15th (for calendar year filers).
Fiduciary/Estate - If the fiduciary/estate requests an extension of time to file its federal fiduciary tax return (with federal Form 7004) it can receive the same 5-month extension on their state return. If the fiduciary/estate does not file a federal extension, request a 180 day Arkansas extension using Form AR1055 before the filing date of April 15th (for calendar year filers).
Amended Business Returns:
Corporation - Business taxpayers must complete an amended Arkansas return (Form AR1100CT) with the amended return box checked. The amended return can be electronically filed or mailed to the appropriate mailing address. (See Mailing Addresses below). To mark the Arkansas return as an amended return, from the main menu of the Arkansas return, select Heading Information > Amended Return.
S-Corporation - Business taxpayers must complete an amended Arkansas return (Form AR1100S) with the amended return box checked. The amended return can be electronically filed or mailed to the appropriate mailing address. (See Mailing Addresses below). To mark the Arkansas return as an amended return, from the main menu of the Arkansas return, select Heading Information > Amended Return.
Partnership - Business taxpayers must complete an amended Arkansas return (Form AR1050) with the amended return box checked. The amended return can be electronically filed or mailed to the appropriate mailing address. (See Mailing Addresses below). To mark the Arkansas return as an amended return, from the main menu of the Arkansas return, select Heading Information > Amended Return.
Fiduciary / Estate - Taxpayers must complete an amended Arkansas return (Form AR1002F) and mail it to the appropriate mailing address with the amended return box checked. (See Mailing Addresses below). To mark the Arkansas return as an amended return, from the main menu of the Arkansas return, select Heading Information > Type of Return > Amended Return.
Mailing Addresses
Individual Income Tax Mailing Addresses
Business Mailing Addresses
Corporation Income Tax Mailing Addresses
S-Corporation Mailing Addresses
Federal Tax Links
e-Services for Tax Professionals
Disclaimer
While TaxSlayer Pro strives to make the information and links contained on this page as timely and accurate as possible, TaxSlayer Pro makes no promise or guarantee about the timeliness, accuracy or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.