AR — Arkansas

Arkansas Business Tax Extension — LLC & Partnership, S Corporation, C Corporation, Fiduciary

Arkansas is unusually straightforward in one respect and unusually generous in another. The simple part: every one of these four entity types files on April 15, 2026. Arkansas moved all of them to the 15th day of the fourth month, so there is no March deadline to worry about — if you find a calendar showing March 15 for an Arkansas partnership or S corporation, it is out of date.

The generous part is what a federal extension buys you. Under ACA 26-51-807, amended by Act 629 of 2021, anyone who requests a federal extension gets an Arkansas extension until one month after the due date of the federal return. DFA administers that as one month past the federal extended date, which is where the extra month comes from — the statute itself says only “the due date.” It applies to “any person” rather than just corporations, and needs no Arkansas paperwork.

DFA also no longer wants a copy of your federal extension attached — you simply check the extension box on the face of the Arkansas return. That is administrative policy rather than statute: ACA 26-51-807 still refers to attaching a copy of the federal request, and has never been conformed. And interest here is a flat 10% a year by statute, rather than a rate that moves with the federal one.

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Arkansas Business Tax Extension — LLC & Partnership

Arkansas partnerships and LLCs file Form AR1050 by April 15, 2026 — not March, which is what catches filers coming from other states. The federal Form 1065 is due March 16, 2026; Arkansas gives you a month past that before the original return is even late.

With a federal extension, the Arkansas return is due October 15, 2026: the federal extended date of September 15 plus Arkansas’s automatic extra month. DFA is explicit that no Arkansas form is needed — “all filed and accepted federal extensions will be honored as valid state extensions” — and that a copy of the federal form no longer has to be attached, as long as you check the box on the return.

If you did not file a federal extension, use Form AR1055-PE, which also runs to October 15. Note the specific form: AR1050 filers use AR1055-PE, not the generic AR1055 or the corporate AR1155.

LLC & Partnership — 2026 Extension Checklist

Two dates, six months apart.

Arkansas Late Filing & Late Payment Penalties — LLC & Partnership

Arkansas penalties are steeper than most states — 5% per month rather than the more typical 0.5% to 1%, running to a 35% cap rather than 25%. There is also a flat $50 charge for a late return on top of the percentages.

Arkansas LLC & Partnership — Quick Reference

Arkansas Business Tax Extension — S Corporation

Arkansas S corporations file Form AR1100S by April 15, 2026, extended to October 15, 2026 with a federal extension. Check the extension box at the top of the return; the federal Form 7004 no longer needs to be attached.

The instruction booklet phrases the extended date oddly — it says to file “on or before the Federal due date for a US domestic corporation,” which is the Form 1120 extended date of October 15, 2026 rather than the Form 1120-S date of September 15. Act 629’s one-month rule gets you to the same place from the other direction: September 15 plus one month is October 15. Both readings agree, so October 15 is the date.

There is a trap for anyone skipping the federal extension. Form AR1155 offers two options, and one of them is shorter than the automatic route. Box B gives 180 days from the Arkansas original due date — October 12, 2026, three days earlier than the federal-based date. Box A runs the other way: 60 days beyond the federal extended date, which for an S corporation reaches November 16, 2026 and is the longest option available.

S Corporation — 2026 Extension Checklist

Two dates, six months apart.

Arkansas Late Filing & Late Payment Penalties — S Corporation

Arkansas runs a 5% monthly penalty to a 35% cap on both late filing and late payment — among the steeper regimes in the country. The flat $50 charge applies on top.

Arkansas S Corporation — Quick Reference

Arkansas Business Tax Extension — C Corporation

Arkansas C corporations file Form AR1100CT by April 15, 2026, and get the longest window of any Arkansas entity: November 16, 2026 with a federal extension. That is seven months, and it lands a full month after the federal October 15 date.

The instructions are direct about it: if you have an automatic federal extension, the Arkansas return “shall be extended until 30 days after the due date of your federal return.” Thirty days past October 15 is November 14, a Saturday; Act 629’s “one month” formulation gives November 15, a Sunday. Either way the working deadline is Monday, November 16, 2026.

You do not need Form AR1155 for this. DFA says so plainly: “If you have an automatic federal extension and do not want to request an additional 60 day Arkansas extension, you do not fill out the Form AR1155.” Note also that while the federal extension form need not be attached, a complete copy of the federal return still must be.

C Corporation — 2026 Extension Checklist

Pay in April. File as late as November.

Arkansas Late Filing & Late Payment Penalties — C Corporation

Seven months of filing time makes the April payment date the thing to watch. Arkansas’s 5% monthly failure-to-remit penalty reaches its 35% cap after seven months — exactly the length of the extension.

Arkansas C Corporation — Quick Reference

Arkansas Business Tax Extension — Fiduciary / Estate / Trust

Arkansas estates and trusts file Form AR1002F (or AR1002NR for nonresidents) by April 15, 2026. With a federal extension, the fiduciary booklet gives “the same extension on your state return plus one month” — and because the federal Form 1041 extension is five and a half months rather than six, that means September 30 plus one month: October 30, 2026.

Arkansas’s own extension form disagrees with its booklet here. Form AR1055-FE says the extended date is November 15, which in 2026 falls on a Sunday and would move to November 16. That November 15 figure appears to be borrowed from Arkansas’s individual extension form, where it is correct — individuals get six months federally, so October 15 plus a month genuinely is November 15. Fiduciaries do not.

We publish October 30, 2026 because it is the earlier of the two and therefore safe under either reading. If you have actually filed Form AR1055-FE, you may well have until November 16 — but nothing is lost by working to October 30, and a filer who relies on November 16 without having filed the state form is exposed.

Fiduciary / Estate / Trust — 2026 Extension Checklist

Two dates, six and a half months apart.

Arkansas Late Filing & Late Payment Penalties — Fiduciary / Estate / Trust

One open question worth knowing: Arkansas’s statute writes a 1% monthly failure-to-pay rate for “individual” income tax returns and 5% for everything else, and DFA has not clarified which side fiduciary returns fall on. The table below shows the higher rate.

Arkansas Fiduciary / Estate / Trust — Quick Reference

Arkansas Business Tax Extensions — Frequently Asked Questions

Ready to Extend Your Arkansas Business Return?

Arkansas honors your federal extension automatically, and adds a month on top. File once and cover both returns.

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