Arkansas Business Tax Extension

Arkansas Business Tax Extension LLC / Partnership – S Corporation – C Corporation – Fiduciary / Estate / Trust

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Arkansas Quick Reference
LLC / Partnership • Business Tax Extension
State Arkansas (AR)
Entity Type LLC / Partnership
Extension ✓ Auto with Federal
Federal Form IRS Form 7004
State Form Form AR1155 (payment only)
Original Deadline April 15, 2026
Extended Deadline October 15, 2026

Arkansas Business Tax Extension – LLC / Partnership

Form AR1155  •  LLC / Partnership
Original deadline: April 15, 2026 Extended to: October 15, 2026 Extension: 6 months automatic

Arkansas LLC & Partnership Tax Extension

Arkansas LLCs and partnerships file with the Arkansas Department of Finance and Administration. An extension requires filing IRS Form 7004 to obtain a federal extension – Arkansas then grants a corresponding state extension. Any balance owed must be submitted with Form AR1155-PET by the original due date.

Original DeadlineApril 15, 2026
Extended DeadlineOctober 15, 2026
Payment Must Be Timely – The state extension covers filing only. Any Arkansas pass-through entity tax owed is due by April 15, 2026 to avoid penalties and interest.

How the Extension Works

Arkansas LLCs and partnerships must have a valid federal IRS extension to qualify for the Arkansas state extension. Use Form AR1155-PET to remit any estimated Arkansas pass-through entity tax by April 15, 2026. The extended deadline for filing the completed return is October 15, 2026. No separate state extension application is submitted – the federal Form 7004 approval serves as your Arkansas extension.

Arkansas's Pass-Through Entity Tax (PET) allows eligible LLCs to pay and deduct state income tax at the entity level, which may provide federal tax benefits. Speak with a tax advisor to determine whether the Arkansas PET election is appropriate for your LLC or partnership.

Best Practices

  • File IRS Form 7004 before the April 15, 2026 original deadline to activate your Arkansas extension.
  • Remit Arkansas pass-through entity tax with Form AR1155-PET by April 15, 2026.
  • Pay electronically through ATAP (Arkansas Taxpayer Access Point) for speed and a payment record.
  • File your completed Arkansas LLC or partnership return by October 15, 2026.

Working with a Tax Professional

LLC / Partnership returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Arkansas return is filed accurately and on time.

  1. Get matched with a verified U.S.-based CPA or Enrolled Agent
  2. Upload your business documents via secure drag-and-drop
  3. Review your return with transparent, upfront pricing
  4. Your TaxPro files the Arkansas return by October 15, 2026

Connect with a TaxPro →

How to Pay

Arkansas requires online payment for tax amounts of $750 or more. Submit electronically via the Arkansas Online Tax Extension Payment portal. For amounts under $750, complete Form AR1155 and mail with your payment.

Online – Required $750+

Arkansas Online Payment Portal

Submit electronically through the Arkansas Online Tax Extension Payment system. Required for all payments $750 and above.

Mail – Under $750

Form AR1155 by Check

Download Form AR1155 and mail with your check or money order. Include your EIN and tax year on the check.

Department of Finance and Administration
P.O. Box 919
Little Rock, AR 72203-0919

Late Filing & Payment Penalties

Penalty TypeAmount
Failure to File5% of the amount of tax for each month or fraction of a month, up to a maximum of 35%
Failure to Pay5% of the amount of tax for each month or fraction of a month, up to a maximum of 35%

LLC / Partnership Quick Reference

State AbbreviationAR
Entity TypeLLC / Partnership
Extension StatusAutomatic with approved IRS Form 7004
Original Filing DeadlineApril 15, 2026
Extended Filing DeadlineOctober 15, 2026
Payment DueApril 15, 2026 (100% of tax owed)
Payment FormForm AR1155
Online PaymentArkansas Online Tax Extension Payment
State AgencyArkansas Department of Finance and Administration
Failure to File Penalty5% of the amount of tax for each month or fraction of a month, up to a maximum of 35%
Failure to Pay Penalty5% of the amount of tax for each month or fraction of a month, up to a maximum of 35%

Arkansas Business Tax Extension – S Corporation

Form AR1155  •  S Corporation
Original deadline: March 16, 2026 Extended to: September 15, 2026 Extension: 6 months automatic

Arkansas S Corporation Tax Extension

Arkansas S Corporations file with the Arkansas Department of Finance and Administration. Arkansas automatically honors your federal extension, granting an additional six months to file the state S Corporation return – provided IRS Form 7004 has been approved by the IRS.

Original DeadlineMarch 16, 2026
Extended DeadlineSeptember 15, 2026
Pay First, File Later – Your extension gives more time to file, not to pay. Any Arkansas S Corporation income tax owed is due by March 16, 2026 to avoid penalties.

How the Extension Works

With an approved federal Form 7004, your Arkansas S Corporation filing deadline is automatically extended to September 15, 2026. Pay any estimated Arkansas tax using Form AR1155 by the original March 15 deadline. No separate Arkansas extension form is required – the IRS approval is all you need. Mail payments to: Department of Finance and Administration, Corporation Income Tax Section, P.O. Box 919, Little Rock, AR 72203-0919.

Arkansas imposes income tax on S Corporation income flowing through to Arkansas resident shareholders. Review your overall Arkansas tax position before the March 15 payment deadline to ensure your estimated payment reflects your actual liability.

Best Practices

  • File IRS Form 7004 before March 16, 2026 to secure your Arkansas extension through September 15.
  • Estimate and pay any Arkansas S Corporation tax balance by March 16, 2026 to avoid penalties.
  • Pay via ATAP electronically or mail Form AR1155 with your payment.
  • Submit the completed Arkansas S Corporation return by September 15, 2026.

Working with a Tax Professional

S Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Arkansas return is filed accurately and on time.

  1. Get matched with a verified U.S.-based CPA or Enrolled Agent
  2. Upload your business documents via secure drag-and-drop
  3. Review your return with transparent, upfront pricing
  4. Your TaxPro files the Arkansas return by September 15, 2026

Connect with a TaxPro →

How to Pay

Arkansas requires online payment for tax amounts of $750 or more. Submit electronically via the Arkansas Online Tax Extension Payment portal. For amounts under $750, complete Form AR1155 and mail with your payment.

Online – Required $750+

Arkansas Online Payment Portal

Submit electronically through the Arkansas Online Tax Extension Payment system. Required for all payments $750 and above.

Mail – Under $750

Form AR1155 by Check

Download Form AR1155 and mail with your check or money order. Include your EIN and tax year on the check.

Department of Finance and Administration
P.O. Box 919
Little Rock, AR 72203-0919

Late Filing & Payment Penalties

Penalty TypeAmount
Failure to File5% of the amount of tax for each month or fraction of a month, up to a maximum of 35%
Failure to Pay5% of the amount of tax for each month or fraction of a month, up to a maximum of 35%

S Corporation Quick Reference

State AbbreviationAR
Entity TypeS Corporation
Extension StatusAutomatic with approved IRS Form 7004
Original Filing DeadlineMarch 16, 2026
Extended Filing DeadlineSeptember 15, 2026
Payment DueMarch 16, 2026 (100% of tax owed)
Payment FormForm AR1155
Online PaymentArkansas Online Tax Extension Payment
State AgencyArkansas Department of Finance and Administration
Failure to File Penalty5% of the amount of tax for each month or fraction of a month, up to a maximum of 35%
Failure to Pay Penalty5% of the amount of tax for each month or fraction of a month, up to a maximum of 35%

Arkansas Business Tax Extension – C Corporation

Form AR1155  •  C Corporation
Original deadline: April 15, 2026 Extended to: October 15, 2026 Extension: 6 months automatic

Arkansas C Corporation Tax Extension

Arkansas C Corporations pay corporate income tax and file returns with the Arkansas Department of Finance and Administration. Arkansas extends the filing deadline in step with the IRS – an approved federal Form 7004 gives you until October 15, 2026 to file the state corporate return.

Original DeadlineApril 15, 2026
Extended DeadlineOctober 15, 2026
Taxes Are Still Due April 15 – An extension only postpones filing. Arkansas corporate income tax owed must be paid by April 15, 2026 or late-payment penalties will begin to accrue.

How the Extension Works

Arkansas C Corporations receive a 6-month state filing extension automatically when IRS Form 7004 is approved. Submit estimated Arkansas corporate tax using Form AR1155 by April 15, 2026. Mail payments to: Department of Finance and Administration, Corporation Income Tax Section, P.O. Box 919, Little Rock, AR 72203-0919. File the completed return by October 15, 2026.

Arkansas corporate income tax is based on Arkansas net income. If your federal return reflects significant adjustments, recalculate your Arkansas-specific taxable income before making your April 15 estimated payment to avoid underpaying.

Best Practices

  • File IRS Form 7004 before the April 15, 2026 due date to lock in your Arkansas extension.
  • Calculate and remit your estimated Arkansas corporate income tax by April 15, 2026.
  • Pay online via ATAP (Arkansas Taxpayer Access Point) or mail Form AR1155 with a check.
  • Complete and submit your Arkansas C Corporation return by October 15, 2026.

Working with a Tax Professional

C Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Arkansas return is filed accurately and on time.

  1. Get matched with a verified U.S.-based CPA or Enrolled Agent
  2. Upload your business documents via secure drag-and-drop
  3. Review your return with transparent, upfront pricing
  4. Your TaxPro files the Arkansas return by October 15, 2026

Connect with a TaxPro →

How to Pay

Arkansas requires online payment for tax amounts of $750 or more. Submit electronically via the Arkansas Online Tax Extension Payment portal. For amounts under $750, complete Form AR1155 and mail with your payment.

Online – Required $750+

Arkansas Online Payment Portal

Submit electronically through the Arkansas Online Tax Extension Payment system. Required for all payments $750 and above.

Mail – Under $750

Form AR1155 by Check

Download Form AR1155 and mail with your check or money order. Include your EIN and tax year on the check.

Department of Finance and Administration
P.O. Box 919
Little Rock, AR 72203-0919

Late Filing & Payment Penalties

Penalty TypeAmount
Failure to File5% of the amount of tax for each month or fraction of a month, up to a maximum of 35%
Failure to Pay5% of the amount of tax for each month or fraction of a month, up to a maximum of 35%

C Corporation Quick Reference

State AbbreviationAR
Entity TypeC Corporation
Extension StatusAutomatic with approved IRS Form 7004
Original Filing DeadlineApril 15, 2026
Extended Filing DeadlineOctober 15, 2026
Payment DueApril 15, 2026 (100% of tax owed)
Payment FormForm AR1155
Online PaymentArkansas Online Tax Extension Payment
State AgencyArkansas Department of Finance and Administration
Failure to File Penalty5% of the amount of tax for each month or fraction of a month, up to a maximum of 35%
Failure to Pay Penalty5% of the amount of tax for each month or fraction of a month, up to a maximum of 35%

Arkansas Business Tax Extension – Fiduciary / Estate / Trust

Form AR1155  •  Fiduciary / Estate / Trust
Original deadline: April 15, 2026 Extended to: October 15, 2026 Extension: 6 months automatic

Arkansas Fiduciary Tax Extension

Estates and trusts subject to Arkansas income tax file with the Arkansas Department of Finance and Administration. A valid federal fiduciary extension gives you an automatic Arkansas extension as well – extending your filing deadline to October 15, 2026.

Original DeadlineApril 15, 2026
Extended DeadlineOctober 15, 2026
Fiduciary Tax Still Due April 15 – Extensions cover the filing deadline, not the payment deadline. Any Arkansas fiduciary tax owed must be paid by April 15, 2026 or penalties will accrue.

How the Extension Works

Arkansas fiduciary returns are extended automatically when a valid federal extension is in place. File the appropriate federal fiduciary extension, then pay any Arkansas fiduciary tax owed using Form AR1055-FE by April 15, 2026. The extended deadline to file your completed Arkansas fiduciary return is October 15, 2026.

Arkansas fiduciary income tax applies to income earned by estates and trusts with Arkansas nexus. Accurate computation of distributable net income and the Arkansas deduction for amounts distributed to beneficiaries can significantly affect the fiduciary tax liability.

Best Practices

  • Secure your federal fiduciary extension before the April 15, 2026 original deadline.
  • Submit Form AR1055-FE with any Arkansas fiduciary tax owed by April 15, 2026.
  • Pay electronically through ATAP for fast confirmation and a digital payment record.
  • File the completed Arkansas fiduciary return by October 15, 2026.

Working with a Tax Professional

Fiduciary / Estate / Trust returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Arkansas return is filed accurately and on time.

  1. Get matched with a verified U.S.-based CPA or Enrolled Agent
  2. Upload your business documents via secure drag-and-drop
  3. Review your return with transparent, upfront pricing
  4. Your TaxPro files the Arkansas return by October 15, 2026

Connect with a TaxPro →

How to Pay

Arkansas requires online payment for tax amounts of $750 or more. Submit electronically via the Arkansas Online Tax Extension Payment portal. For amounts under $750, complete Form AR1155 and mail with your payment.

Online – Required $750+

Arkansas Online Payment Portal

Submit electronically through the Arkansas Online Tax Extension Payment system. Required for all payments $750 and above.

Mail – Under $750

Form AR1155 by Check

Download Form AR1155 and mail with your check or money order. Include your EIN and tax year on the check.

Department of Finance and Administration
P.O. Box 919
Little Rock, AR 72203-0919

Late Filing & Payment Penalties

Penalty TypeAmount
Failure to File5% of the amount of tax for each month or fraction of a month, up to a maximum of 35%
Failure to Pay5% of the amount of tax for each month or fraction of a month, up to a maximum of 35%

Fiduciary / Estate / Trust Quick Reference

State AbbreviationAR
Entity TypeFiduciary / Estate / Trust
Extension StatusAutomatic with approved IRS Form 7004
Original Filing DeadlineApril 15, 2026
Extended Filing DeadlineOctober 15, 2026
Payment DueApril 15, 2026 (100% of tax owed)
Payment FormForm AR1155
Online PaymentArkansas Online Tax Extension Payment
State AgencyArkansas Department of Finance and Administration
Failure to File Penalty5% of the amount of tax for each month or fraction of a month, up to a maximum of 35%
Failure to Pay Penalty5% of the amount of tax for each month or fraction of a month, up to a maximum of 35%

Extended? Your Arkansas Business Return Deadline Is Coming Up.

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