Arkansas Corporation Income Tax Return Form

An Arkansas-based corporation must use this form when filing for its annual income tax. Accomplished version of the form must be sent to this address: Corporation Income Tax, PO Box 919, Little Rock, AR 72203-0919.Download

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Tax Year year beginning     _______/_______/________   and ending      _______/_______/________ 
 9. Gross Sales: (Less returns and allowances) ...........................................................................................................9.
  10.  Less Cost of Goods Sold: ......................................................................................................................................10.
 11. Gross Profi t: (Line 9 less Line 10) .......................................................................................................................... 11.
 12. Dividends: (See Instructions) .................................................................................................................................12.
 13. Taxable Interest: (Attach AR1100REC) ..................................................................................................................13.
  14.  Gross Rents/Gross Royalties: (See Instructions) ..................................................................................................14.
  15.  Gains or Losses: ....................................................................................................................................................15.
 16. Other Income: ........................................................................................................................................................16.
 17. TOTAL INCOME: (Add Lines 11 through 16) .........................................................................................................17.
  18.  Compensation of Offi cers/Other Salaries and Wages: (See Instructions) .............................................................18.
 19. Repairs: ..................................................................................................................................................................19.
 20. Bad Debts: .............................................................................................................................................................20.
  21.  Rent on Business Property: ...................................................................................................................................21.
 22. Taxes: (Attach AR1100REC) ..................................................................................................................................22.
 23. Interest: ..................................................................................................................................................................23.
 24. Contributions: .........................................................................................................................................................24.
 25. Depreciation: (Attach AR1100REC) .......................................................................................................................25.
 26. Depletion: ...............................................................................................................................................................26.
 27. Advertising: ............................................................................................................................................................27.
  28.  Other Deductions: (Attach schedule) .....................................................................................................................28.
 29. TOTAL DEDUCTIONS: (Add Lines 18 through 28) ...............................................................................................29.
  30.  Taxable Income Before Net Operating Losses: (Line 17 less Line 29) ..................................................................30.
  31.  Net Operating Losses: (Adjust for Non-taxable Income) .......................................................................................31.
 32. Net Taxable Income: (Line 30 less Line 31 or Schedule A C4 page 2)   (If Amended Return Box Checked, Enter    
    Amended Net Taxable Income).............................................................................................................................. 32.
 33. Tax from Table: (Instruction Booklet, pages 17 and 18) .........................................................................................33.
  34.  Business Incentive Credits: (Attach all original certifi cates and Schedule AR1100BIC) ........................................34.
 35. Tax Liability: (If Amended Return Box Checked, Enter Amended Tax Liability) .....................................................35.
 36. Estimated Tax Paid: (Including estimate carryforward from prior year) .................................................................36.
  37.  Payment with Extension Request: .........................................................................................................................37.
  38.  Amended Return Only: (Enter Net tax paid (or refunded) on previous returns(s) for this tax year) .......................38.
 39. Overpayment: (Line 36 plus line 37 less line 35; plus or minus Line 38, if applicable) ..........................................39.
  40.  Amount Applied to 2013 Estimated Tax ...................................................................... 40. 
  41. Amount Applied to Check Off Contributions: (Attach AR1100CO)...............................41.
42. Amount to be Refunded: (Line 39 less Lines 40 and 41) ......................................................................................	
42.
 43. Tax Due: (Line 35 less Line 36 and 37; plus or minus Line 38, if applicable) ........................................................43.
  44.  Interest on Tax Due: ...............................................................................................................................................44.
  45.  Penalty for Late Filing or Payment: (See Instructions) ...........................................................................................45. 
  46.  Penalty for Underpayment of Estimated Tax: (Attach AR2220) Enter exception checked in Part 3 ......................46. 
 47. Amount Due: (Add Lines 43 through 46) ...............................................................................................................47. FILING STATUS: 1 CORPORATION OPERATING ONLY IN ARKANSAS   3  MULTISTATE CORPORATION - DIRECT ACCOUNTING	
(CHECK ONLY	     (Prior written approval required for Direct Accounting)	ONE BOX)	 2  MULTISTATE CORPORATION - APPORTIONMENT  4  CONSOLIDATED RETURN: # of corp.entities in AR___	
INCOME DEDUCTIONS TAX COMPUTATION
AR1100CT (R 6/12/12)
If you are a pass-through entity and are electing the 	“Check the Box”	 provision for state income tax purposes, check the type of entity and check one of
the fi ling status boxes below:  7  LIMITED LIABILITY COMPANY  8   	
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See Instructions, page 4	
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FINAL Arkansas Return (	Going Out of Business	)	INITIAL Return	AMENDED Return	Cooperative Association	
PARTNERSHIP	
Type of  Corporation 
 	
City State Zip  FEIN
NAICS Code
Date of Incorporation
Date Began Business in AR
Name
Address	
Check if Single Weighting Sales	 Factor	
 Check this box if Automatic Federal Extension Form 7004 fi led	
Check only one box below	
 Check this box if Arkansas Extension Form AR1155 fi led	
Check this box if Address has changed from prior year	
(See Instructions) 	
5
6Domestic
Foreign	
Check this box if Name has changed from prior year	
Check if Filing as Financial Institution	
2012 AR1100CT
ARKANSAS CORPORATION 
INCOME TAX RETURN	
ARKANSAS	
Telephone Number
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Note:	 Attach completed copy of Federal Return and Sign Arkansas Return.	 (See Important Reminders)

B. APPORTIONMENT FACTOR: 	(A) (B) (C)
   1.  Property Used in Business:        Amounts in Arkansas      Total Amounts            Percentage (A) 	
÷ (B)  
    a.  Tangible Assets Used in Business and Inventories
      Less Construction in Progress:
    1. Amount Beginning of Year: ................................... .1.
    2. Amount End of Year: ............................................. .2.
    3. Total: (Add Lines a1 and a2) ................................. .3.
    4. Average Tangible Assets: (Line 3 	
÷ 2) ................. .4.
  b. Rental Property: (8 times annual rent) ....................... .b.
    c.  Average Value of Intangible Property: ........................c.
   	
(For Financial Institutions Only - Attach schedule)	   	
  d. TOTAL PROPERTY: (Add Lines a4, b, and c) ....... ...d.
  2.  Salaries, Wages, Commissions and Other Compensation
    Related to the Production of Business  Income:
  a. TOTAL: ................................................................... ...a.
  
 3. Sales/Receipts:
    a.  Destination Shipped From Within Arkansas: .............. .a.
    b.  Destination Shipped From Without Arkansas: ........... .b.
    c.  Origin Shipped From Within Arkansas to U.S. Govt: . .c.
    d.  Origin Shipped From Within Arkansas to 
    Other Non-taxable Jurisdictions: ................................ .d.
    e.  Other Gross Receipts: (Attach schedule) .................. .e.
     f.  TOTAL SALES / RECEIPTS: 
   (Add Lines 3a through 3e) ..................................... .....f.
  g. DOUBLE WEIGHTED: (Applies to tax years beginning on or after January  1, 1995) 
      (Financial Institutions must use Single Weighted Factor) (Column C, Line 3f X 2) ................................................ .....g. 
 
  4.  Sum of Percentages:(Single Weighted: Add Column C, Lines 1d, 2a and 3f) 
          (Double Weighted: Add Column C, Lines 1d, 2a and 3g) ............................................................ .....4.
  *5.  Percentage Attributable to Arkansas: ...................Line 4    Divided By*            	
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules, statements and documents, and to the best of my knowledge and belief, it is true, 
correct, and complete.  Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
May the Arkansas Revenue Agency 
discuss this return with the preparer 
shown above?	
No Ye s	
FOR OFFICE USE ONLY	SIGNATURE OF OFFICER
DATETITLE
PREPARER’S SIGNATURE
AREA CODE AND TELEPHONE NUMBER OF PREPARERPREPARER’S FEIN/PIN DATE	
Mail completed form to: Corporation Income Tax, P O Box 919, Little Rock, AR 72203-0919	
AR1100CT Back (R 6/12/12)	
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%
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the right of the decimal.
 Fill in all spaces.)
999.999999
(EXAMPLE)	
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C.  ARKANSAS TAXABLE INCOME:
  1.  Income Apportioned  to Arkansas: (Part A, Line 4) x (Part B, Line 5,Column C) .......................................................... ..1.
  2.  Add: Direct Income Allocated to Arkansas:  (Attach schedule) .................................................................................... ..2.
  3.  Less:  Apportioned NOL to Arkansas:  (See NOL Instructions, page 7) ....................................................................... ..3.
  4.  TOTAL INCOME TAXABLE TO ARKANSAS:  (Enter here and on Line 32, page 1) .................................................... ..4. 
*For Part B, Line 5, Divide Line 4 by number of entries other than zero which you make on Part B, Column B, Lines (1d), (2a), and (3f).     
NOTE: An entry other than zero in Part B, Column B, Line (3f), counts as two (2) entries unless using Single Weighted Factor.	
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PREPARER’S PRINTED NAME	
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NOTE: If all factors in Section B are 100%, do not complete Columns (A), (B), or (C). The return should be fi led as a status 1, CORPORATION  
    OPERATING ONLY IN ARKANSAS and complete all appropriate lines on page 1 of Form AR1100CT.
SCHEDULE A 	       	       
Apportionment of  Income             
for Multistate Corporation
  A.  INCOME TO APPORTION:	
  1.  Income per Federal Return: (Federal Form 1120, Line 28) ............................................  ................................................ 1.
 2. Add Adjustments: (Attach schedule)...............................................................................2.
 3. Deduct Adjustments: (Attach schedule)..........................................................................3.
 4. TOTAL APPORTIONABLE INCOME: .............................................................................  ................................................ 4. 	
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FEIN:	
A
B
C	
d.d. 1.
2.
3.
4.
b.
c.
a. a.
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 5. =