Arkansas I Business State Tax Extension I S Corporations Filing Guide
Overview
Arkansas S Corporations are subject to state business tax filing 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 S-Corporations return is March 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 September 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 March 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 March 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 S-Corporations return by September 15, 2026.
Final Thoughts
Arkansas’s business tax extension is straightforward once your federal extension is approved. Pay 100% of any tax due by March 15, 2026 and file your S-Corporations return by September 15, 2026.
Quick Reference Table
| State Abbreviation | AR |
| State Name | Arkansas |
| Business Entity Type | S-Corporations |
| Extension Status | Approved with Federal Extension |
| Return Due Date | March 15, 2026 |
| Extended Due Date | September 15, 2026 |
| Other Information | Arkansas 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 Payment | Arkansas | Online Tax Extension Payment |
| Payment Voucher Form | Form AR1155 | Request for Extension of Time for Filing Income Tax Returns |
| State Payment Agency | Arkansas Department of Revenue |
| Mailing Address with Payment | Department of Finance and Administration Corporation Income Tax Section P.O. Box 919 Little Rock, AR 72203-0919 |
| Failure to File Penalties | 5% of the amount of tax for each month or fraction of a month, up to a maximum of 35%. |
| Failure to Pay Penalties | 5% of the amount of tax each month, up to a maximum of 35%. |
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