Arkansas Business Tax Extension 2026: 2025 Tax-Year Filing Guide
LLC & Partnership · S Corporation · C Corporation · Fiduciary
This guide explains how to file an Arkansas (AR) business tax extension for each entity type. For federal filing details, see our IRS Form 7004 business tax extension guide. For example, Arkansas extensions vary by entity; federal extensions and Arkansas-specific requests may apply. Payment remains due by the original deadline. However, estimated tax remains due by the original deadline.
Need a pro? Connect with a U.S.-based CPA or EA to prepare and file your AR return.
due date
Remember, payment is still due by the original deadline. In other words, extensions only extend filing time.
Arkansas (AR) rules depend on entity type. Next, confirm the entity’s classification, file the required extension or retain federal proof when applicable, and pay required tax by the original deadline.
Arkansas LLC Tax Extension: Filing Details
A calendar-year partnership or LLC taxed as a partnership generally files Form AR1050, as applicable, when a Arkansas filing obligation applies. For the 2025 calendar-year return, the extended filing deadline is September 15, 2026.
In addition, the extension applies to filing time only. Therefore, pay required Arkansas tax by the original deadline to limit penalties and interest.
The extension applies to filing time only. Pay required Arkansas tax by the original deadline to limit penalties and interest.
Arkansas S Corporation Tax Extension: Filing Details
For an S corporation, a calendar-year business generally files Form AR1100S when it has a Arkansas filing obligation. For the 2025 calendar-year return, the extended filing deadline is September 15, 2026.
Arkansas C Corporation Tax Extension: Filing Details
For a C corporation, a calendar-year business generally files Form AR1100CT and must follow Arkansas corporate-income-tax extension rules. For the 2025 calendar-year return, the extended filing deadline is November 16, 2026.
The extension applies to filing time only. Pay required Arkansas tax by the original deadline to limit penalties and interest.
The extension applies to filing time only. Pay required Arkansas tax by the original deadline to limit penalties and interest.
Fiduciary, Estate, and Trust Filing Details
Finally, a calendar-year estate or trust generally files Form AR1002F / AR1002NR when it has a Arkansas fiduciary filing obligation. For the 2025 calendar-year return, the extended filing deadline is October 30, 2026.
Quick Reference: Deadlines and Forms
The table below provides a quick reference to Arkansas business tax extensions.
| Entity Type | AR Return Form | Extension Method | Extended Deadline |
|---|---|---|---|
| LLC / Partnership | AR1050 | Federal 5-month; Form 7004 / AR1155 | Sept. 15, 2026 |
| S Corporation | AR1100S | AR1155 | Sept. 15, 2026 |
| C Corporation | AR1100CT / AR1100CT | AR1155 | Nov. 16, 2026 |
| Fiduciary / Estate / Trust | AR1002F / AR1002NR | Form AR1002F / AR1002NR | Oct. 30, 2026 |
Frequently Asked Questions
Quick answers about Arkansas business tax extensions – but always confirm the current rules with the Arkansas Department of Finance and Administration.
Visit Arkansas Department of Finance and AdministrationYes. However, the applicable entity-specific requirements listed above must be satisfied. Arkansas grants extensions to LLCs, partnerships, S corporations, C corporations, and fiduciaries, but the rules – including which form to file, how long the extension lasts, and the payment threshold – vary by entity type. If you need an individual rather than business extension, see our Arkansas individual tax extension page.
Generally no. In other words, pay required tax by the original deadline and confirm the current state payment rules. An extension of time to file does not extend the time to pay – failing to pay by the original deadline can result in penalties and interest, even if the return is filed within the extended window.
No. In practice, partnerships, S corporations, C corporations, and fiduciaries can use different original dates, extension periods, or forms. For 2025 calendar-year returns filed in 2026, partnerships and LLCs taxed as partnerships get a five-month extension (Sept. 15), while the others generally get a six-month extension (Oct. 15).
Review the Arkansas Department of Finance and Administration guidance for the entity’s return. Additionally, the DOR publishes the most current forms (AR1155, Form 7004, AR1002F / AR1002NR, etc.) and any changes to extension periods or payment thresholds.
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