006.05.307-26-51-806. FILING RETURNS -- TIME AND PLACE - FORMS
AR ADC 006.05.307-26-51-806Arkansas Administrative Code
Ark. Admin. Code 006.05.307-26-51-806
006.05.307-26-51-806. FILING RETURNS -- TIME AND PLACE - FORMS
1.26-51-806(a) Due Date and What Constitutes Filing
The due date for the filing of Arkansas individual income tax returns shall be as follows:
A tax return is “filed” with the Department at the time and date it is actually received by the Department. However, there is one exception to this rule for tax returns mailed to the Department through the United States Postal Service. ACA 26-18-105. This statute states that the postmark date on the envelope containing the tax return (or returns) shall be considered the return's filing date with the Department. Only tax returns mailed through the United States Postal Service qualify for this filing break. Tax returns sent through private carriers such as United Parcel Service or Federal Express will be considered “filed” when such returns are actually received by the Department. If the due date falls on a Saturday, Sunday or legal holiday for which the Department is closed in observance of, the due date shall be the next working day that the Department is open for business.
1.26-51-806(b)(1) Responsibility for Obtaining and Filing Returns
When a taxpayer requests that the Department send the taxpayer a tax return or related form, such as through the mail or via facsimile transmission, the Department must make a good faith effort to comply with all such requests that are reasonable, even though the Department has no legal obligation or duty to deliver tax returns or forms to taxpayers via public or private carrier. However, it is ultimately the taxpayer's responsibility to obtain, properly complete and file all Arkansas individual income tax returns and related forms required by Arkansas law to be completed and filed. A taxpayer may not avoid responsibility for any tax, penalty or interest properly due the State of Arkansas merely because the Department did not send the taxpayer the appropriate return or forms, even where personnel of the Department advised the taxpayer that such return or forms would be sent by the Department to the taxpayer.
1.26-51-806(c) Signing Returns
Every taxpayer filing an Arkansas individual income tax return must sign and date the return. Where a married couple files a joint return or files separately on the same return, both taxpayers must sign the return. Tax returns that have not been signed will not be processed although otherwise complete. If the taxpayer paid someone else to complete the return, the paid preparer must also sign and date the return (in addition to the taxpayer).
Arkansas individual income tax returns that are filed electronically by computer or by telephone must still be signed by the taxpayer. However, the signature can be entered electronically by keystroke or spoken over the telephone for such alternative filing options.
Any taxpayer who files an Arkansas individual income tax return that has been fraudulently prepared is guilty of a Class D felony. ACA 26-18-203.
Current with amendments received through February 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.307-26-51-806, AR ADC 006.05.307-26-51-806
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