Arkansas Business State Tax Extension I C Corporations Filing Guide

Modified on Thu, 11 Jun at 12:31 PM


Arkansas Business State Tax Extension I C Corporations Filing Guide


Overview

Arkansas C Corporations are subject to state corporate income tax requirements, administered by the Arkansas Department of Revenue. Arkansas grants an automatic extension tied to an approved IRS extension, making the process simple for businesses that have already filed IRS Form 7004.


Original Filing Deadline

The original due date for the Arkansas Corporations return is April 15, 2026. File or remit full payment by this date to remain in good standing.


Extension Period & Extended Deadline

Arkansas automatically grants an extension to file, provided you have obtained an approved federal extension from the IRS by filing IRS Form 7004. With a valid IRS extension, the Arkansas extended deadline becomes October 15, 2026. No separate state extension form is required—the federal extension serves as your Arkansas extension.


Payment Is Still Due by Original Deadline

The extension applies to filing only—it is not an extension to pay taxes owed. Any outstanding tax liability must be paid by the original due date of April 15, 2026 to avoid penalties and interest. Use the Arkansas | Online Tax Extension Payment to pay electronically. For mail-in payments, use Form AR1155 | Request for Extension of Time for Filing Income Tax Returns and send to:
Department of Finance and Administration Corporation Income Tax Section P.O. Box 919 Little Rock, AR 72203-0919


Late Filing and Payment Penalties

  • Failure to File: 5% of the amount of tax for each month or fraction of a month, up to a maximum of 35%.
  • Failure to Pay: 5% of the amount of tax each month, up to a maximum of 35%.


Best Practices

  • Estimate and pay your Arkansas business tax by April 15, 2026 to avoid interest and penalties.
  • File IRS Form 7004 with the IRS to secure your federal extension, which Arkansas automatically honors.
  • Use the state online payment portal for fast, convenient electronic payment.
  • Set a reminder to file your completed Arkansas Corporations return by October 15, 2026.


Final Thoughts

Arkansas’s business tax extension is straightforward once your federal extension is approved. Pay 100% of any tax due by April 15, 2026 and file your Corporations return by October 15, 2026.

Quick Reference Table

State AbbreviationAR
State NameArkansas
Business Entity TypeCorporations
Extension StatusApproved with Federal Extension
Return Due DateApril 15, 2026
Extended Due DateOctober 15, 2026
Other InformationArkansas grants your business an automatic 6-month extension provided you have obtained an approved IRS extension. The extension is NOT an extension to pay any taxes you may have due. Tax payments are due by the original return due date.
Online PaymentArkansas | Online Tax Extension Payment
Payment Voucher FormForm AR1155 | Request for Extension of Time for Filing Income Tax Returns
State Payment AgencyArkansas Department of Revenue
Mailing Address with PaymentDepartment of Finance and Administration Corporation Income Tax Section P.O. Box 919 Little Rock, AR 72203-0919
Failure to File Penalties5% of the amount of tax for each month or fraction of a month, up to a maximum of 35%.
Failure to Pay Penalties5% of the amount of tax each month, up to a maximum of 35%.

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