Arkansas Corporation Income Tax Returns are due on or before the fifteenth day of the third month following the close of the corporation’s tax year. Corporations that cannot file on time may request a tax extension ― although this will not extend the amount of time to pay any tax due.

There are two ways to obtain a state business tax extension from the Arkansas Department of Finance and Administration (DFA):

1. If a corporation has received a Federal tax extension (IRS Tax Form 7004 ), the Arkansas DFA will automatically grant a state tax extension. If the corporation owes tax, it can be paid online via Electronic Funds Transfer (EFT) or by using Form AR1100ESCT (Extension Corporation Income Tax Payment ― Voucher 5). Remember that tax payment is due by the original filing deadline.,

2. To apply for an Arkansas-only business tax extension, corporations must complete and mail Form AR1155 (Request for Extension of Time for Filing Income Tax Returns) by the original due date of their return.

Most importantly, corporations must attach a copy of their approved tax extension to the face of their tax return when they do file, or else it will be considered delinquent.

For additional information, please visit the Arkansas Department of Finance and Administration website .

To request an Arkansas business tax extension, fill out and submit Form AR1155 (Extension Corporation Income Tax Payment) and mail it to the following address:
CORPORATION INCOME TAX SECTION
P.O. Box 919
Little Rock, AR  72203-0919

To make a tax payment with your extension request, use Form AR1100ESCT (Request for Extension of Time for Filing Income Tax Returns) and mail it to the same address (as above).