Arkansas Extension of Time For Filing Income Tax Returns Form

If you want to request an extension for the time that you have for submitting your income tax returns in the State of Arkansas, you have to use this form. Complete the form and send the completed copy along with any necessary filing fees.

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ARKANSAS CORPORATION INCOME TAX	
REQUEST FOR ARKANSAS EXTENSION OF TIME FOR	
FILING INCOME TAX RETURNS	
 1. 	Indicate type of  return for which extension is being requested:
   
 
 	
                
                
                
2.  CHECK ONLY ONE BOX BELOW (BOX A 	OR	 BOX B) TO REQUEST AN ARKANSAS EXTENSION	
 
    A  Check this box if requesting an additional 	60 day 	extension 	from the	 Federal	 Extended return due date	 to file the Arkansas return for	  	
  
    	tax year beginning ___________________, 20______ and ending ____________\
_____, 20______.	
                          	              (Tax year beginning and ending dates are required fields)	
     B Check this box if requesting a 	180 day	 extension	 from the 	Arkansas	 original return due date	 to file the Arkansas return for 	   	
    
    	
tax year beginning _____________________, 20 ______ and ending _________\
__________, 20______.	
                 	(Tax year beginning and ending dates are required fields)	
  	File this request ON OR BEFORE THE DUE DATE OF RETURN.  A copy of the approved request must be attached to the face of the return when filed. A re	-	quest for an extension which is postmarked AFTER the due date of the tax return will NOT be considered.  (This also applies to an additional extension.)	 
 	NOTE:	
 	An Arkansas corporation income tax return filed after the original due date of two and one-half (2	1/2) months after the close of the tax year will be as	-	sessed interest and failure to file and/or failure to pay penalty from the original return due date until the date the return is filed and the tax is paid. This will include the assessment of interest and penalty on a return filed on a federal or Arkansas extension, if the tax due as reflected on the return is not paid on or before the original Arkansas return due date. Therefore, to avoid interest and penalty, any tax due reflected on the return must be paid on or before the 15	th day of the 3	rd month after the close of the tax year. An exempt organization that is required to file a return shall file its return on or before 	
the expiration of four and one-half (4	1/2) months after the close of the tax year (May 15 if filing on a calendar basis).	    	
              
      	        	Please mail the Corporation Income Tax Extensions to the following address:	 CORPORATION INCOME TAX SECTION  P.O. Box 919
 Little Rock, AR 72203-0919	 	
AR1155	
APPROVED EXTENSION TO BE RETURNED TO:
___________________________________________________
___________________________________________________
___________________________________________________
CONTACT TELEPHONE NUMBER:	 ______________________	 	
NAME AND ADDRESS OF TAXPAYER:
___________________________________________________
___________________________________________________
___________________________________________________
FEIN:	  ______________________________________________	 	
File only if  you are requesting a 60 or 180 day Arkansas extension as referenced in Item 2 below	
AR1155 (R 11/9/12)	
FOR TAX SECTION USE	
  APPROVED:
 Your payment has been credited to your account.
 Federal extension honored. If you filed an Automatic Federal Extension (Federal Form 4868 or 7004), check the appropriate box 
 	on the face of the Arkansas return when filed.	
 INCOMPLETE:  Please complete and return to address above.
 DENIED: Extension request not filed on time.
 DENIED: Inability to pay is not valid reason for requesting extension.
 DENIED: Other	 ___________________________________________________________	
S CORPORATION (AR1100S) - 	If the entity is the Parent Corporation, the Parent must request the ext\
ension, include a schedule 	of Q Subs under the Parent and the Parent files the Arkansas Return, apportioning the income of the Q Sub having the activity in Arkansas.
C CORPORATION (AR1100CT) -	 If requesting for (a) member(s) of a group filing an Arkansas consolidated return, request 	
extension for the parent corporation and list the subsidiaries in the federal group eligible to file in the  Arkansas consoli	-	
dated group.
COOPERATIVE ASSOCIATION (AR1100CT)	EXEMPT ORGANIZATION (AR1100CT)	
(See Instructions for additional information)

FILING
Please note that all federal extensions will be honored as 
valid state extensions. If  you have filed for and received 
a Federal Extension of  time to file, it is not necessar y 
to  complete  an  Ar kansas  Extension  Request  (For m 
AR1155) unless you want an Arkansas Extension beyond 
the Federal Extended due date.
Attach a copy of your approved AR1155 extension to the face of 
your tax return 	WHEN YOU FILE. 	 IF YOU DO NOT ATTACH 	
YOUR EXTENSION, YOUR RETURN WILL BE CONSIDERED 
DELINQUENT AND  PENALTIES  WILL  BE ASSESSED.   	In	-	
ability  to  pay  is  not  a  valid  reason  to  request  an 
Arkansas Extension.
Interest  and/or  Failure  to  Pay  Penalty  will  be  due  if  any  tax 
due is not paid by the original due date; March 15 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.	
Instructions for Completion	
and Filing of  Extension Request	
Extension of  Time to File Clarified (Act 369 of  2007): 	This act provides for an extension of time up to 180 days to 	
file certain tax returns. The Act amends ACA 26-18-505(a)(3) to change the maximum extension for filing any return from 120 
days to 180 days. The Act amends ACA 26-51-807(c) to allow a maximum extension of 60 days if a corporation has a federal 
extension of 180 days. Effective for tax years on or after January 1, 2007.
AR1155 Instr. (R 11/08)	
COMPLETION OF FORM AR1155
If your request for extension is approved, an approved copy 
will be returned to the address indicated on the request and 
a copy will be retained by the Tax Section. Please use the 
latest Revision of the AR1155 form that reflects changes 
made in 2012. No other version of the form will be accepted	.	
CORPORATION INCOME TAX FILERS
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 Arkan	-	
sas 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.
Corporation Income Tax Due Dates:
1. Subchapter S or C are due on or before the expiration of two   
 and one half (2	1/2) months after the close of the tax year.    	
 (March 15 for calendar year filers).
2. Cooperative Associations are due on or before the expiration of  
 eight and one half months after the closing date of the tax year.  
 (September 15 for calendar year filers).
3. Exempt Organizations are due on or before the expiration of four   
 and one half months after the closing date of the tax year (May  
 15 for calendar year filers).