Arkansas Fiduciary Estimated Tax Declaration Vouchers and Instructions

Fiduciary Estimated Tax Declaration Vouchers and Instructions
AR1002ESSTATE OF ARKANSAS
Fiduciary Estimated Tax Declaration Vouchers
and Instructions for Tax Year 2024
Click Here to Clear Entire Document

WHO MUST FILE A DECLARATION
OF ESTIMATED TAX (Voucher 1)

HOW TO COMPLETE DECLARATION
AND VOUCHERS

Every taxpayer subject to the Income Tax Act of 1987, as amended, must file
with the Department of Finance and Administration a Declaration of Estimated
Tax (Voucher 1) for the income year if the taxpayer can reasonably expect
their estimated tax to be more than one thousand dollars ($1,000).

2.
Exception: Fiduciary return filers whose income from farming for the income
year can reasonably be expected to amount to at least two thirds (2/3) of the
total gross income from all sources for the income year may file a declaration
and pay the estimated tax on or before the fifteenth (15th) day of the second
(2nd) month after the close of the income year. Instead of filing a declaration,
you may file an income tax return and pay the full amount of tax on or before
the fifteenth (15th) day of the third (3rd) month after the close of the income year.

WHEN TO FILE YOUR DECLARATION OF
ESTIMATED TAX (Voucher 1)
1.
2.

Calendar year 2024 filers must file their Declaration of Estimated Tax
on or before April 15th of the income year.
Fiscal year filers must file their Declaration of Estimated Tax on or before
the fifteenth (15th) day of the fourth (4th) month of the income year with
the subsequent payments being made on a quarterly installment basis
(see table on Vouchers 3 and 4).

3.
4.

Be sure to write your Federal Identification Number on your
check or money order.

WHERE TO FILE YOUR DECLARATION OF
ESTIMATED TAX (Voucher 1)
Mail your Declaration of Estimated Tax (Voucher 1) and subsequent payments
(with vouchers) to the following address:
Department of Finance and Administration
Income Tax Section
P.O. Box 9941
Little Rock, AR 72203-9941

IMPORTANT NOTICE
If the due date of a voucher falls on a Saturday, Sunday, or
legal holiday, the payment will be considered timely filed if it
is postmarked on the next succeeding business day.

Fill out the Estimated Tax Worksheet to figure your estimated tax for
2024. Consider all available facts that will affect items during the year.
It may be helpful to use last year’s tax return as a starting point, making
adjustments for 2024.
Enter one-fourth (1/4) of Line 7 of the worksheet on “Amount of This
Payment” space of voucher. Round payment to nearest whole dollar.
If previously requested on AR1002F/AR1002NR, the overpayment from
2023 will be credited to your estimated tax for 2024.
Attach to the voucher your check or money order payable to the Department of Finance and Administration.

Make checks or money orders payable to Department of Finance and Administration. Write your Employer Identification Number on your
check or money order.

UNDERESTIMATE OF TAX

If further instructions are needed, you may:

A taxpayer who makes a Declaration of Estimated Tax for the income year
must estimate an amount not less than ninety percent (90%) of the amount
actually due. If a taxpayer fails to make a Declaration of Estimated Tax and
pay on the quarterly due date the equivalent of at least ninety percent (90%)
of the amount actually due, a penalty of ten percent (10%) per annum shall
be added to the amount of the underestimate. The ten percent (10%) per
annum penalty will be assessed on a quarterly basis. A taxpayer who has
uneven income may compute the ten percent (10%) penalty on an annualized
basis. The Underestimate Penalty is computed on the lesser of the current
year’s tax liability or the previous year’s tax liability.

1.
2.

AR1002ES Instr. (R 9/26/2023)

Call us at (501) 682-1100, toll free at 1-800-882-9275, or
Come by our office, Room 2300, Joel Y. Ledbetter Building, 7th and
Wolfe, Little Rock, AR, or
Write us at P.O. Box 3628, Little Rock, AR 72203-3628.

2024 FIDUCIARY ESTIMATED TAX WORKSHEET (FOR YOUR RECORDS ONLY)
00
1. Enter adjusted income after distributions expected in 2024. ......................................................................................... 1
2,340 00
2. Standard Deduction. ..................................................................................................................................................... 2
00
3. Net Taxable Income (Subtract Line 2 from Line 1). ...................................................................................................... 3
00
4. Tax (Compute tax on the amount on Line 3 by using Tax Rate Schedule below.). ....................................................... 4
29 00
5. Tax Credit. ..................................................................................................................................................................... 5
00
6. Estimated amount of income tax to be withheld during 2024. ....................................................................................... 6
00
7. Estimated Tax (Subtract Lines 5 and 6 from Line 4). ..................................................................................................... 7

If $1,000 or more, file the Declaration Voucher.

Click Here to Clear Worksheet

If less than $1,000 no Declaration Voucher is required.

If you first become liable to file a declaration on April 15, 2024:

Enter on voucher one-fourth (1/4) of Line 7. (Make four (4) installments.)

If you first become liable to file a declaration on June 15, 2024:

Enter on voucher one-third (1/3) of Line 7. (Make three (3) installments.)

If you first become liable to file a declaration on September 15, 2024:

Enter on voucher one-half (1/2) of Line 7. (Make two (2) installments.)

If you first become liable to file a declaration on January 15, 2025:

Enter total tax due on voucher. (Line 7 must be paid in full.)
If the due date of a voucher falls on a Saturday, Sunday, or legal holiday, the payment will be considered timely filed if it is
postmarked on the next succeeding business day.
Clear Record of Estimated Tax Paid

RECORD ESTIMATED TAX PAYMENT HERE
1
2

VOUCHER
DATE

AMOUNT
OVERPAYMENT
TOTAL DUE

DATE PAID

TOTAL

TAX RATE SCHEDULE
If your NET TAXABLE INCOME is less than $5,300, your tax is zero percent (0%) of your net taxable income. [Example: If your net taxable income

is $4,000, your tax is zero percent (0%) of that amount ($0).]

IF YOUR NET
TAXABLE
INCOME IS:

BUT NOT
MORE THAN:

$ 10,599.99
15,099.99
24,999.99
29,999.99
39,999.99
49,999.99
59,999.99

5,300.00
10,600.00
15,100.00
25,000.00
30,000.00
40,000.00
50,000.00

YOUR
TAX IS:
$ 0.00
105.00
240.00
5
76.00
795.00
1,235.00
1,675.00

PLUS
%

OF THE
EXCESS OVER:

IF YOUR NET
TAXABLE
INCOME IS:

BUT NOT
MORE THAN:

2.0
3.0
3.4
4.4
4.4
4.4
4.4

$ 5,299.99
10,599.99
15,099.99
24,999.99
29,999.99
39,999.99
49,999.99

$ 60,000.00
70,000.00
80,001.00
89,601.00
93,701.00
100,000.00

$ 69,999.99
80,000.99
89,600.99
93,700.99
99,999.99
and over

YOUR
TAX IS:

PLUS
%

OF THE
EXCESS OVER:

$ 2,115.00
4.4
$ 59,999.99
2,555.00
4.4
69,999.99
2,995.00
4.4
80,000.99
See Table on Page

3
3,999.00
4.4
93,700.99
4,271.00
4.4
99,999.99

FIDUCIARY ESTIMATED TAX – INSTALLMENT PAYMENT DUE DATE
Twelve Month
Year Ended

1st 2nd 3rd 4th
Installment
Installment
Installment
Installment

January 31...................................... 5/15.......................................... 7/15........................................... 10/15........................................2/15
February 28.................................... 6/15.......................................... 8/15........................................... 11/15........................................3/15
March 31........................................ 7/15.......................................... 9/15........................................... 12/15........................................4/15
April 30........................................... 8/15......................................... 10/15........................................... 1/15.........................................5/15
May 31............................................ 9/15......................................... 11/15........................................... 2/15.........................................6/15
June 30.......................................... 10/15........................................ 12/15........................................... 3/15.........................................7/15
July 31............................................11/15......................................... 1/15 ........................................... 4/15.........................................8/15
August 31...................................... 12/15......................................... 2/15............................................ 5/15.........................................9/15
September 30................................. 1/15.......................................... 3/15............................................ 6/15........................................10/15
October 31...................................... 2/15.......................................... 4/15............................................ 7/15........................................11/15
November 30.................................. 3/15.......................................... 5/15............................................ 8/15........................................12/15
December 31.................................. 4/15.......................................... 6/15............................................ 9/15.........................................1/15
AR1002ES Worksheet (R 10/3/2023)

TAX RATE SCHEDULE (87,001.00 - 91,900.99)
IF YOUR NET
TAXABLE
INCOME IS:

BUT NOT
MORE THAN:

$ 89,700.99
$ 89,601.00
89,701.00
89,800.99
89,801.00
89,900.99
89,901.00
90,000.99
90,001.00
90,100.99
90,101.00
90,200.99
90,201.00
90,300.99
90,301.00
90,400.99
90,401.00
90,500.99
90,501.00
90,600.99
90,601.00
90,700.99
90,701.00
90,800.99
90,801.00
90,900.99
90,901.00
91,000.99
91,001.00
91,100.99
91,101.00
91,200.99
91,201.00
91,300.99
91,301.00
91,400.99
91,401.00
91,500.99
91,501.00
91,600.99
91,601.00
91,700.99
91,701.00
91,800.99
91,801.00
91,900.99
91,901.00
92,000.99
92,001.00
92,100.99

YOUR
TAX IS:

PLUS
%

OF THE
EXCESS OVER:

3,438.00
3,453.00
3,467.00
3,481.00
3,496.00
3,500.00
3,515.00
3,529.00
3,543.00
3,558.00
3,572.00
3,587.00
3,601.00
3,615.00
3,620.00
3,634.00
3,649.00
3,663.00
3,677.00
3,692.00
3,706.00
3,721.00
3,735.00
3,749.00
3,764.00

4.4
4.4
4.4
4.4
4.4
4.4
4.4
4.4
4.4
4.4
4.4
4.4
4.4
4.4
4.4
4.4
4.4
4.4
4.4
4.4
4.4
4.4
4.4
4.4
4.4

$ 89,600.99
89,700.99
89,800.99
89,900.99
90,000.99
90,100.99
90,200.99
90,300.99
90,400.99
90,500.99
90,600.99
90,700.99
90,800.99
90,900.99
91,000.99
91,100.99
91,200.99
91,300.99
91,400.99
91,500.99
91,600.99
91,700.99
91,800.99
91,900.99
92,000.99

IF YOUR NET
TAXABLE
INCOME IS:
$ 92,101.00
92,201.00
92,301.00
92,401.00
92,501.00
92,601.00
92,701.00
92,801.00
92,901.00
93,001.00
93,101.00
93,201.00
93,301.00
93,401.00
93,501.00
93,601.00

BUT NOT
MORE THAN:
$ 92,200.99
92,300.99
92,400.99
92,500.99
92,600.99
92,700.99
92,800.99
92,900.99
93,000.99
93,100.99
93,200.99
93,300.99
93,400.99
93,500.99
93,600.99
93,700.99

YOUR
TAX IS:

PLUS
%

$ 3,778.00
3,793.00
3,807.00
3,821.00
3,836.00
3,850.00
3,865.00
3,879.00
3,893.00
3,908.00
3,922.00
3,937.00
3,951.00
3,965.00
3,980.00
3,994.00

4.4
4.4
4.4
4.4
4.4
4.4
4.4
4.4
4.4
4.4
4.4
4.4
4.4
4.4
4.4
4.4

OF THE
EXCESS OVER:
$ 92,100.99
92,200.99
92,300.99
92,400.99
92,500.99
92,600.99
92,700.99
92,800.99
92,900.99
93,000.99
93,100.99
93,200.99
93,300.99
93,400.99
93,500.99
93,600.99

(R 9/25/2023)

Click Here to Print Vouchers

Click Here to Clear Voucher Information

NOTE: Please cut each voucher as straight as possible along the dotted line.
You must cut along the dotted line or the processing of your payment will be delayed.
STATE of ARKANSAS

AR1002ES
Software ID

DFA WEB

Federal Identification Number

Fiscal Year Ending_________________
(MM/DD/YYYY)

2024

Due Date

Mail To:
Department of Finance and Administration
Income Tax Section
P.O. Box 9941
Little Rock, AR 72203-9941

04/15/2024
Name
Address
City, State, Zip
Telephone #

Voucher
1
Tax Year

Fiduciary Estimated Tax Payment

(R 11/8/2021)

Amount
of this
Payment

$
Include Cents
(ex. 1,234,567.00)

FITEIN0000000000012312024ESTPYM00000000000000000000000

Pay Online

Paying online is convenient, secure, and helps make sure we get your payments on time. Please visit our
secure site ATAP (Arkansas Taxpayer Access Point) at www.atap.arkansas.gov. ATAP allows taxpayers
or their representatives to log on, make payments, and manage their account online.
Additional ATAP features are:

(R 9/26/2023)

• Make name and address changes
• View account letters
• Available 24 hours

Click Here to Print Vouchers

Click Here to Clear Voucher Information

NOTE: Please cut each voucher as straight as possible along the dotted line.
You must cut along the dotted line or the processing of your payment will be delayed.
STATE of ARKANSAS

AR1002ES
(R 11/8/2021)

Software ID

DFA WEB

Federal Identification Number

Fiscal Year Ending_________________
(MM/DD/YYYY)

2024

Due Date

Mail To:
Department of Finance and Administration
Income Tax Section
P.O. Box 9941
Little Rock, AR 72203-9941

06/15/2024
Name
Address
City, State, Zip
Telephone #

Voucher
2
Tax Year

Fiduciary Estimated Tax Payment

Amount
of this
Payment

$
Include Cents
(ex. 1,234,567.00)

FITEIN0000000000012312024ESTPYM00000000000000000000000

Pay Online

(R 9/26/2023)

• Make name and address changes
• View account letters
• Available 24 hours

Click Here to Print Vouchers

Click Here to Clear Voucher Information

NOTE: Please cut each voucher as straight as possible along the dotted line.
You must cut along the dotted line or the processing of your payment will be delayed.
STATE of ARKANSAS

AR1002ES
(R 11/8/2021)

Software ID

DFA WEB

Federal Identification Number

Fiscal Year Ending_________________
(MM/DD/YYYY)

2024

Due Date

Mail To:
Department of Finance and Administration
Income Tax Section
P.O. Box 9941
Little Rock, AR 72203-9941

Name

City, State, Zip
Telephone #

3
Tax Year

09/15/2024

Address

Voucher

Fiduciary Estimated Tax Payment

Amount
of this
Payment

$
Include Cents
(ex. 1,234,567.00)

FITEIN0000000000012312024ESTPYM00000000000000000000000

Pay Online

(R 9/26/2023)

• Make name and address changes
• View account letters
• Available 24 hours

Click Here to Print Vouchers

Click Here to Clear Voucher Information

NOTE: Please cut each voucher as straight as possible along the dotted line.
You must cut along the dotted line or the processing of your payment will be delayed.
STATE of ARKANSAS

AR1002ES
Software ID

DFA WEB

Federal Identification Number

Fiscal Year Ending_________________
(MM/DD/YYYY)

2024

Due Date

Mail To:
Department of Finance and Administration
Income Tax Section
P.O. Box 9941
Little Rock, AR 72203-9941

Name

City, State, Zip
Telephone #

4
Tax Year

01/15/2025

Address

Voucher

Fiduciary Estimated Tax Payment

(R 11/8/2021)

Amount
of this
Payment

$
Include Cents
(ex. 1,234,567.00)

FITEIN0000000000012312024ESTPYM00000000000000000000000

Extracted from PDF file 2024-arkansas-ar1002es.pdf, last modified October 2023

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More about the Arkansas AR1002ES Other Voucher TY 2024

This Arkansas tax form contains vouchers and instructions for Fiduciary Estimated Tax Declarations. Every taxpayer subject to the Income Tax Act of 1987, as amended, must file with the Department of Finance and Administration a Declaration of Estimated Tax (Voucher 1) for the income year if the taxpayer can reasonably expect their estimated tax to be more than one thousand dollars ($1,000).

We last updated the Fiduciary Estimated Tax Declaration Vouchers and Instructions in March 2024, so this is the latest version of AR1002ES, fully updated for tax year 2023. You can download or print current or past-year PDFs of AR1002ES directly from TaxFormFinder. You can print other Arkansas tax forms here.

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Other Arkansas Other Forms:

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Form Code	Form Name
AR1002ES	Fiduciary Estimated Tax Declaration Vouchers and Instructions Voucher

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Form Sources:

Arkansas usually releases forms for the current tax year between January and April. We last updated Arkansas AR1002ES from the Department of Revenue in March 2024.

Show Sources >

AR1002ES is an Arkansas Other form. Payment vouchers are provided to accompany checks mailed to pay off tax liabilities, and are used by the revenue department to record the purpose of the check and the SSN/EIN of the taxpayer who sent it. Many states recommend that taxpayers also write their social security number and the purpose of the payment on the check itself, in case the accompanying payment voucher is misplaced or destroyed.

Historical Past-Year Versions of Arkansas AR1002ES

We have a total of five past-year versions of AR1002ES in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2024 AR1002ES

2023 AR1002ES

2022 AR1002ES

2020 AR1002ES

2019 AR1002ES

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Arkansas Fiduciary Estimated Tax Declaration Vouchers and Instructions

Fiduciary Estimated Tax Declaration Vouchers and InstructionsAR1002ES

More about the Arkansas AR1002ES Other Voucher TY 2024

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Other Arkansas Other Forms:

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Historical Past-Year Versions of Arkansas AR1002ES

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Fiduciary Estimated Tax Declaration Vouchers and Instructions
AR1002ES