Arkansas Individual Estimated Tax Declaration Vouchers

Individual Estimated Tax Declaration Vouchers
Form AR1000ESSTATE OF ARKANSAS
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).

Exception: Individuals 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.

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. You must make an actual estimate of your income,
deductions, and credits for 2023. Consider all available facts that will
affect items during the year. It may be helpful to use last year’s income and
deductions as a starting point, making adjustments for 2024.
Enter one-fourth (1/4) of Line 8 of the worksheet on “Amount of
This Payment” space of voucher. Round payment to nearest whole
dollar. (Example: payment of $793.74 should be entered on voucher
as $794.00.)
If previously requested on AR1000F/AR1000NR, the
overpayment from 2023 will be credited to your estimated tax for 2024.
The overpayment will be credited to the primary Social Security Number
on Form AR1000F/AR1000NR.
Attach to the voucher your check or money order payable to the
Department of Finance and Administration.

Be sure to write your Social Security Number on your check
or money order.

WHERE TO FILE YOUR DECLARATION OF
ESTIMATED TAX (Voucher 1)
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:

UNDERESTIMATE OF TAX
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.

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

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
Make checks or money orders payable to Department of Finance and Administration. Write your Social Security Number on your check
or money order.
If further instructions are needed, you may:

AR1000ES Instr. (R 9/26/2023)

1.
2.

Call us at (501) 682-1100, 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 ESTIMATED TAX WORKSHEET (FOR YOUR RECORDS ONLY)

PRIMARY

1. Enter Adjusted Gross Income expected in 2024.......................................................................................... 1
2. If you expect to itemize deductions, enter the estimated total of those deductions. If you do not

expect to itemize deductions, enter the standard deduction of $2,340 per taxpayer................................... 2
3. Net Taxable Income (Subtract Line 2 from Line 1)....................................................................................... 3
4. Tax (Compute tax on the amount on Line 3 by using Tax Rate Schedule below.)....................................... 4
5. Total Tax (Add entries on Line 4). . .............................................................................................................................. 5
6. Tax Credits (See below for amount of each credit.)..................................................................................................... 6
7. Estimated amount of income tax to be withheld during 2023 from salaries, wages, commissions, etc....................... 7
8. Estimated Tax (Subtract Lines 6 and 7 from Line 5).................................................................................................... 8

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

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 8. (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 8. (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 8. (Make two (2) installments.)

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

Enter total tax due on voucher. (Line 8 must be paid in full.)

SPOUSE
00

00
00
00

00
00
00
00
00
00
00

Clear Worksheet

TAX CREDITS
1.
2.

3.
4.

Single or Married Filing Separate Forms.....................................................................................................................$29
Married Filing Joint Return, Head of Household, Married Filing Separately
on the Same Return, or Qualifying Widow(er) with Dependent Child.........................................................................$58
Dependent.......................................................................................................................................................... $29 each
Blind, Deaf, Over 65 and/or 65 Special.............................................................................................................. $29 each

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 which is not a Saturday, Sunday, or legal holiday.

RECORD
ESTIMATED
TAX
PAYMENT
HERE

VOUCHER
DATE

AMOUNT
OVERPAYMENT
TOTAL DUE

DATE PAID

TOTAL

Clear Record of Estimated Tax Paid
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

AR1000ES Worksheet (R 10/3/2023)

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

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

AR1000ES

Estimated Tax for Individuals (Declaration)

(R 8/28/2023)

Calendar Year 2024 or
Fiscal Year Ending_________________
(MM/DD/YYYY)

DFA WEB

Software ID

Your Social Security Number

Spouse’s Social Security Number
(if applicable)

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

Voucher
1

Due Date

Amount
of this
Payment

2024

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

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

IITSSN0000000000012312024ESTPYM00000000000000000000000

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 9/2/2022)

• 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

AR1000ES

Software ID

2024

Estimated Tax for Individuals

(R 8/28/2023)

Calendar Year 2024 or
Fiscal Year Ending_________________
(MM/DD/YYYY)

DFA WEB
Your Social Security Number

Spouse’s Social Security Number
(if applicable)

Due Date

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

Voucher
2

Amount
of this
Payment

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

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

IITSSN0000000000012312024ESTPYM00000000000000000000000

Pay Online

(R 9/2/2022)

• 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

AR1000ES

Software ID

2024

Estimated Tax for Individuals

(R 8/28/2023)

Calendar Year 2024 or
Fiscal Year Ending_________________
(MM/DD/YYYY)

DFA WEB

Your Social Security Number

Spouse’s Social Security Number
(if applicable)

Due Date

09/15/2024
09/15/2024
Primary Name
Spouse Name
Address
City, State, Zip
Telephone #

Voucher
3

Amount
of this
Payment

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

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

IITSSN0000000000012312024ESTPYM00000000000000000000000

Pay Online

(R 9/2/2022)

• 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

AR1000ES

Software ID

2024

Estimated Tax for Individuals

(R 8/28/2023)

Calendar Year 2024 or
Fiscal Year Ending_________________
(MM/DD/YYYY)

DFA WEB

Your Social Security Number

Spouse’s Social Security Number
(if applicable)

Due Date

01/15/2025
01/15/2025
Primary Name
Spouse Name
Address
City, State, Zip
Telephone #

Voucher
4

Amount
of this
Payment

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

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

IITSSN0000000000012312024ESTPYM00000000000000000000000

Extracted from PDF file 2024-arkansas-form-ar1000es.pdf, last modified October 2023

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More about the Arkansas Form AR1000ES Individual Income Tax Estimated TY 2024

Individuals who do not have income tax automatically deducted from their paycheck may be required to send quarterly income tax payments using Form AR1000ES to the Arkansas Department of Finance and Administration.

We last updated the Individual Estimated Tax Declaration Vouchers in January 2024, so this is the latest version of Form AR1000ES, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form AR1000ES directly from TaxFormFinder. You can print other Arkansas tax forms here.

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Other Arkansas Individual Income Tax Forms:

TaxFormFinder has an additional 39 Arkansas income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Form AR1000F	Full Year Resident Individual Income Tax Return Tax Return
Tax Instruction Booklet	Arkansas Income Tax Instruction Booklet
Form ARDD	Direct Deposit Information for Paper Returns (OBSOLETE)
Form AR1000NR	Part Year or Non-Resident Individual Income Tax Return Tax Return
Form AR1000ES	Individual Estimated Tax Declaration Vouchers Estimated

Download all AR tax forms View all 40 Arkansas Income Tax Forms

Form Sources:

Arkansas usually releases forms for the current tax year between January and April. We last updated Arkansas Form AR1000ES from the Department of Revenue in January 2024.

Show Sources >

Form AR1000ES is an Arkansas Individual Income Tax form. While most taxpayers have income taxes automatically withheld every pay period by their employer, taxpayers who earn money that is not subject to withholding (such as self employed income, investment returns, etc) are often required to make estimated tax payments on a quarterly basis. Failure to make correct estimated payments can result in interest or penalties.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Arkansas Form AR1000ES

We have a total of fourteen past-year versions of Form AR1000ES in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2024 Form AR1000ES

2023 Form AR1000ES

2022 Form AR1000ES

2021 Form AR1000ES

2020 Form AR1000ES

2019 Form AR1000ES

2018 Form AR1000ES

2017 Form AR1000ES

2016 Form AR1000ES

Individual Estimated Tax Declaration Vouchers

2015 Form AR1000ES

AR1000ES

2014 Form AR1000ES

AR1000ES

2013 Form AR1000ES

AR1000ES

2012 Form AR1000ES

PDF Form Pack

2011 Form AR1000ES

TaxFormFinder Disclaimer:

While we do our best to keep our list of Arkansas Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

Arkansas Individual Estimated Tax Declaration Vouchers

Individual Estimated Tax Declaration VouchersForm AR1000ES

More about the Arkansas Form AR1000ES Individual Income Tax Estimated TY 2024

eFile your Arkansas tax return now

Other Arkansas Individual Income Tax Forms:

Form Sources:

Historical Past-Year Versions of Arkansas Form AR1000ES

TaxFormFinder Disclaimer:

Individual Estimated Tax Declaration Vouchers
Form AR1000ES