Arkansas

Corporate income tax

Form AR1100CT due on or before the 15th day of the 4th month following the close of the tax year (ACA 26-51-806; April 15 for calendar year, adopted for tax years beginning on/after 1/1/2016).

Extension. A federal automatic extension (Form 7004) is honored

Partnerships and S corporations

Arkansas Elective Pass-Through Entity Tax (PET, Act 362 of 2021) is available for tax years beginning on/after 1/1/2022 to partnerships, S corps and LLCs; rate equals the top individual rate (capital gains at half rate); the PET return is due April 15 for calendar-year filers, and the election must be made by the extended due date. S corps electing the PET do not file AR1100S.

Sales and use tax

Due date. Monthly report and payment due the 20th of the month following the reporting period (quarterly returns due the 20th after quarter end; annual return January 20).

Filing frequency. Assigned by DFA. Published thresholds were found only for consumer use tax: monthly if tax > $100/month, quarterly if $25-$100/month, annual if < $25/month. Business sales-tax frequency thresholds were not confirmed from an official page.

Thresholds. Consumer use tax: > $100/month monthly; $25-$100 quarterly; < $25 annual. Business sales tax thresholds: null (unconfirmed).

Prepayments. DFA's official due-date calendar shows two sales & use tax prepayments each month (1st prepayment about the 12th, 2nd about the 24th) for taxpayers subject to prepayment, in addition to the monthly report on the 20th. The dollar threshold triggering prepayment was not confirmed from an official page.

Annual report

Due May 1 (the Annual Franchise Tax Report doubles as the annual report) (Arkansas Secretary of State, Business and Commercial...)

Notes

Arkansas S-corporation returns are due April 15 (15th day of 4th month), unlike most states' March 15. Act 719 of 2025 (SB 567) modernized the corporate income tax (details not reviewed).