Arkansas Business State Tax Extension | Fiduciaries Filing Guide

Form AR1055-FE  ·  Fiduciaries  ·  Business Filing Guide

Arkansas fiduciaries—including estates and trusts—are subject to state fiduciary 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 8868.

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

Arkansas automatically grants an extension to file, provided you have obtained an approved federal extension from the IRS by filing IRS Form 8868. 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.

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 AR1055-FE | Request For Extension Of Time For Filing Fiduciary Tax Returns and send to: Department of Finance and Administration Individual Income Tax Section P.O. Box 8149 Little Rock, AR 72203-8149

• 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%.

• Estimate and pay your Arkansas fiduciary tax by April 15, 2026 to avoid interest and penalties.
• File IRS Form 8868 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 Fiduciaries return by October 15, 2026.

Arkansas's extension for fiduciaries is straightforward once your federal extension is approved. Pay 100% of any tax due by April 15, 2026 and file your Fiduciaries return by October 15, 2026.

Business tax returns are complex—a licensed CPA or Enrolled Agent can maximize deductions, ensure accurate calculations, and handle filing on your behalf. Here's how working with a TaxPro typically goes:

1. 1Get matched with a verified U.S.-based CPA or Enrolled Agent
2. 2Upload your business documents via secure drag-and-drop
3. 3Review and approve your return with upfront, transparent fees
4. 4Your TaxPro files your Arkansas return by October 15, 2026

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