006.05.307-26-51-807. FILING RETURNS - EXTENSIONS OF TIME
AR ADC 006.05.307-26-51-807Arkansas Administrative Code
Ark. Admin. Code 006.05.307-26-51-807
006.05.307-26-51-807. FILING RETURNS - EXTENSIONS OF TIME
1.26-51-807(a) Extension of Time - Generally
A taxpayer who requests an automatic extension of time for filing his or her federal income tax return (by filing Form 4868 with the IRS) shall be entitled to receive the same extension of time to file the taxpayer's corresponding Arkansas income tax return. However, in order to take advantage of the federal automatic extension for state purposes, the taxpayer must check the appropriate box on the corresponding Arkansas return indicating that he or she has already requested an automatic federal extension. Beginning with the 1997 tax year, the Department will no longer require that a copy of Form 4868 be attached to a taxpayer's state return. The federal extension provided by Form 4868 extends the due date for filing a federal individual income tax return by four (4) months from April 15 to August 15 (for a calendar year taxpayer). This federal extension is provided automatically and need not be approved by the IRS provided Form 4868 is properly completed and filed. Assuming the box on the taxpayer's Arkansas income tax return indicating that the taxpayer has already requested an automatic federal extension has been checked, the return must be filed with the Department on or before August 15 (for a calendar year taxpayer).
“Corresponding” means the same type of state and federal income tax return. For example, a properly completed Form 4868 for a federal individual income tax return will also apply to an Arkansas individual income tax return. However, this automatic extension cannot be used to obtain an extension of time to file a noncorresponding Arkansas income tax return, such as a fiduciary or partnership return.
A taxpayer who requests and is granted an extension of time for filing his or her federal income tax return beyond the automatic four (4) month extension period and who attaches a copy of the document granting the additional federal extension to the taxpayer's corresponding Arkansas income tax return, shall automatically receive an additional extension of time until the due date of the federal income tax return to file the corresponding Arkansas income tax return. Federal Form 2688 is used to request an extension beyond the four (4) month period that is automatically available. In undue hardship cases, an extension of up to six (6) months from the original due date of the return will be granted. For a calendar year taxpayer, a six (6) month extension would push the filing due date for the taxpayer's federal and Arkansas individual income tax returns to October 15.
As set forth in 1.26-18-505, a taxpayer who does not obtain any type of federal extension may nonetheless request an extension of the due date for filing his or her Arkansas individual income tax return. Moreover, an extension can be requested from the Department even when a federal extension (4 or 6 months) has been taken. However, such a request must be submitted before the federal extension period expires. Arkansas Form AR1055 must be properly completed for such requests and filed with the Department. When no federal extension has been taken, Form AR1055 must be filed before the due date for filing Arkansas individual income tax returns, which is May 15 for calendar year taxpayers. The extension request (up to ninety (90) days), will be granted for good cause shown. An additional extension of up to another ninety (90) days may be granted under extraordinary circumstances. The request for an additional extension of time must be requested in the form of a letter setting forth in detail the reasons why the additional extension is needed, along with a copy of the approved initial (i.e. good cause) extension. The request for an additional extension of time, along with a copy of the approved initial extension and any other supporting documentation, should be sent to:
Mr. Clarence Collins, Manager
Individual Income Tax Section
Arkansas Dept. of Finance & Administration
P. O. Box 3628
Little Rock, AR 72203-3628
Arkansas individual income tax returns filed after the original due date (i.e. late) without the appropriate box checked or without the appropriate state or federal extension documents, will be considered delinquent and thus subject to a “failure to file” penalty.
1.26-51-807(b) Payment of Tax, Penalty and Interest
Although an Arkansas taxpayer receives an extension of time to file his or her Arkansas individual income tax return, this extension does not extend to the payment of any income tax due the State of Arkansas. A taxpayer should file a “tentative” return in the form of estimated tax voucher #5 on or before the original due date for filing the return (May 15 for calendar year taxpayers) and include with the return payment in full of any tax estimated to be due the State of Arkansas. Interest at the rate of ten percent (10%) per annum will be assessed on all unpaid tax due the State of Arkansas from the original due date for filing the return (May 15 for calendar year taxpayers). A “failure to pay” penalty will also be assessed on all unpaid tax due the State of Arkansas from the original due date for filing the return. However, no “failure to file” penalty will be assessed where the taxpayer has properly requested an extension of time to file his or her Arkansas individual income tax return.
Current with amendments received through August 15, 2023. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.307-26-51-807, AR ADC 006.05.307-26-51-807
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