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Arkansas Corporation Income Tax Return
Extracted from PDF file 2023-arkansas-form-ar1100ct.pdf, last modified November 2023Corporation Income Tax Return
PRINT FORM CLEAR FORM 2023 AR1100CT ARKANSAS CORPORATION INCOME TAX RETURN Tax Year beginning _______/_______/________ and ending INITIAL Return AMENDED Return FEIN Software ID DFA WEB _______/_______/________ FINAL Arkansas Return (Going Out of Business) &KHFNWKLVER[LI$UNDQVDV([WHQVLRQ)RUP$5¿OHG Name Date of Incorporation Address Cooperative Association Check if Using Three Factor Apportionment Alternative &KHFNWKLVER[LI$XWRPDWLF)HGHUDO([WHQVLRQ)RUP¿OHG NAICS Code C CTCT231 (See Instructions) Type of Corporation Check this box if name has changed from prior year Check only one box Check this box if address has changed from prior year Date Began Business in AR City State or Province Zip 5 Domestic 6 Foreign (out of state) (in state) Check if address is outside U.S. Foreign Country If you are a pass-through entity and are electing the “Check the Box” provision for state income tax purposes, check the type of entity and check one of PARTNERSHIP WKH ¿OLQJ VWDWXV ER[HV EHORZ /,0,7(' /,$%,/,7< &203$1< See Instructions FILING STATUS: 1 Corporation Operating only in Arkansas 3 Multistate Corporation - Direct Accounting 2 Multistate Corporation - Apportionment 4 Consolidated return: # of corp.entities in AR___ (CHECK ONLY ONE BOX) (Prior written approval required for Direct Accounting) TAX COMPUTATION DEDUCTIONS INCOME Note: Attach completed copy of Federal Return and Sign Arkansas Return. (See Important Reminders) 7. Gross Sales: (Less returns and allowances)...............................................................................................................7. 8. Less Cost of Goods Sold:.........................................................................................................................................8. *URVV 3UR¿W (Line 7 less Line 8).................................................................................................................................9. 10. Dividends: (See Instructions)...................................................................................................................................10. 11. Taxable Interest: (Attach AR1100REC)......................................................................................................................11. 12. Gross Rents/Gross Royalties: (See Instructions).....................................................................................................12. 13. Gains or Losses:.....................................................................................................................................................13. 14. Other Income:.........................................................................................................................................................14. 15. TOTAL INCOME: (Add Lines 9 through 14)..............................................................................................................15. &RPSHQVDWLRQ RI 2ႈFHUV2WKHU 6DODULHV DQG :DJHV (See Instructions)...............................................................16. 17. Repairs:...................................................................................................................................................................17. 18. Bad Debts:..............................................................................................................................................................18. 19. Rent on Business Property:....................................................................................................................................19. 20. Taxes: (Attach AR1100REC)......................................................................................................................................20. 21. Interest:...................................................................................................................................................................21. 22. Contributions:..........................................................................................................................................................22. 23. Depreciation: (Attach AR1100REC/Except IRC 179D))................................................................................................23. 24. Depletion:................................................................................................................................................................24. ARKANSAS 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 25. Advertising:.............................................................................................................................................................25. 26. Other Deductions: (Attach schedule/Except IRC 179D).............................................................................................26. 27. TOTAL DEDUCTIONS: (Add Lines 16 through 26)...................................................................................................27. 00 00 28. Taxable Income Before Net Operating Losses: (Line 15 less Line 27).....................................................................28. 29. Net Operating Losses: (Adjust for Non-taxable Income)...........................................................................................29. 30. Net Taxable Income: (Line 28 less Line 29 or Schedule A C4 page 2) (If Amended Return Box Checked, Enter 00 00 00 Amended Net Taxable Income)...................................................................................................................................30. 00 31. Tax from Table: (See Instructions)............................................................................................................................31. 32. Business Incentive Credits: $WWDFKDOORULJLQDOFHUWL¿FDWHVDQG6FKHGXOH$5%,& ...............................................32. 33. Tax Liability: (If Amended Return Box Checked, Enter Amended Tax Liability)............................................................33. 00 00 34. Estimated Tax Paid: (Including estimate carryforward from prior year)......................................................................34. 35. Payment with Extension Request:..........................................................................................................................35. :LWKKROGLQJ 3D\PHQW (Attach AR1100-WH)..............................................................................................................36. 00 00 00 37. Amended Return Only: (Enter Net tax paid (or refunded) on previous returns(s) for this tax year)...............................37. 38. Overpayment: (Line 34 plus Line 35 plus Line 36 plus or minus Line 37; less Line 33)................................................38. 00 00 00 39. Amount Applied to next tax year..................................................................................39. 00 $PRXQW $SSOLHG WR &KHFN 2ႇ &RQWULEXWLRQV (Attach AR1100CO)..................................40. 41. Amount to be Refunded: (Line 38 less Lines 39 and 40)...........................................................................................41. 00 00 42. Tax Due: (Line 33 less Line 34 and 35 and Line 36, plus or minus Line 37)................................................................. 42. 43. Interest on Tax Due:................................................................................................................................................43. 00 44. Penalty for Late Filing or Payment: (See Instructions).............................................................................................44. ............45. 45. Penalty for Underpayment of Estimated Tax: (Attach AR2220-CT) Enter exception checked in Part 3 46. Amount Due: (Add Lines 42 through 45)...................................................................................................................46. 00 AR1100CT (R 8/28//2023) DO NOT STAPLE RETURNS, SCHEDULES OR ATTACHMENTS 00 00 00 SCHEDULE A Apportionment of Income for Multistate Corporation CTCT232 FEIN: A. INCOME TO APPORTION: 1. Income per Federal Return: (Federal Form 1120, Line 28)...............................................................................................1. 2. 3. Add Adjustments: (Attach schedule)...............................................................................2. Deduct Adjustments: (Attach schedule)..........................................................................3. 4. TOTAL APPORTIONABLE INCOME:........................................................................................................................... 4. 00 00 00 00 If all factors in Section BDUHGRQRWFRPSOHWH&ROXPQV $ % RU & 7KHUHWXUQVKRXOGEH¿OHGDVDVWDWXV&25325$7,21 OPERATING ONLY IN ARKANSAS and complete all appropriate lines on page 1 of Form AR1100CT. Property and payroll factors are RQO\DSSOLFDEOHXQGHUVSHFLDOLQGXVWU\UHJXODWLRQVDOORWKHU¿OHUVPXVWXVHWKHVLQJOHVDOHVIDFWRURQO\5HIHUWRWKHLQVWUXFWLRQVIRULQGXVWU\ VSHFL¿FGHWDLOV NOTE: B. APPORTIONMENT FACTOR: (A) Amounts in Arkansas (B) Total Amounts (C) Percentage (A) ÷ (B) 1. Property Used in Business: a. Tangible Assets Used in Business and Inventories (Calculate to 6 places to the right of the decimal. Fill in all spaces.) 00 1. 00 00 2. 00 3. 00 4. Average Tangible Assets: (Line 3 ÷ 2) .....................4. 00 4. 00 b. Rental Property: (8 times annual rent) ..........................b. 00 b. 00 c. TOTAL PROPERTY: (Add Lines a4 and b)...................c. 00 c. 00 c. % 6DODULHV:DJHV&RPPLVVLRQVDQG2WKHU&RPSHQVDWLRQ Related to the Production of business Income: a. Total:............................................................................a. 00 a. 00 a. % 00 f. % Multiply Column C, Line 3f by 2 to Doubleweight the Sales Factor (If Sales Factor only, do not doubleweight)...........g. % Sum of Percentages:(Double Weighted: Add Column C, Lines 1c, 2a and 3g) .....................................................................4. % = 5. % 1. Amount Beginning of Year: ....................................1. 2. Amount End of Year:..............................................2. 3. Total: (Add Lines a1 and a2) ....................................3. 00 % 999.999999 (EXAMPLE) 3. Sales/Receipts: D E F G e. f. 00 'HVWLQDWLRQ6KLSSHG)URP:LWKLQ$UNDQVDV D 'HVWLQDWLRQ6KLSSHG)URP:LWKRXW$UNDQVDV E 2ULJLQ6KLSSHG)URP:LWKLQ$UNDQVDVWR86*RYW F 2ULJLQ6KLSSHG)URP:LWKLQ$UNDQVDVWR Other Non-taxable Jurisdictions:................................d. Other Gross Receipts: (Attach schedule).......................e. 00 00 00 00 TOTAL SALES / RECEIPTS: 00 f. (Add Lines 3a through 3e).............................................f. g. 4. % *5. Percentage Attributable to Arkansas:............Line 4 Divided By* *For Part B, Line 5, Divide Line 4 by number of entries other than zero which you make on Part B, Column B, Lines (1c), (2a), and (3f). NOTE: An entry other than zero in Part B, Column B, Line (3f), counts as two (2) entries unless using Single Sales Factor. C. ARKANSAS TAXABLE INCOME: 1. 2. 3. 4. 00 00 Income Apportioned to Arkansas: (Part A, Line 4) x (Part B, Line 5,Column C) ..................................................................1. Add: Direct Income Allocated to Arkansas: (Attach schedule) ........................................................................................2. Less: Apportioned NOL to Arkansas: (See NOL Instructions, Attach AR1100NOL form)...................................................3. TOTAL INCOME TAXABLE TO ARKANSAS: (Enter here and on Line 30, page 1)...........................................................4. 00 00 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules, statements and documents, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. 2ႈFHU¶V6LJQDWXUH Date Title 3UHSDUHU¶V6LJQDWXUH Date 3UHSDUHU¶V)(,137,1 3UHSDUHU¶V3ULQWHG1DPH Area Code and Telephone Number of Preparer Telephone Number May the Arkansas Revenue Agency discuss this return with the preparer shown above? MAIL RETURN TO: Corporation Income Tax, P O Box 919, Little Rock, AR 72203-0919 Yes No For Department Use Only A B C AR1100CT Back (R 9/8/2021) DO NOT STAPLE RETURNS, STATEMENTS OR ATTACHMENTS
2023_AR1100CT_DFA WEB.pdf
More about the Arkansas Form AR1100CT Corporate Income Tax TY 2023
We last updated the Corporation Income Tax Return in January 2024, so this is the latest version of Form AR1100CT, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form AR1100CT directly from TaxFormFinder. You can print other Arkansas tax forms here.
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File Now with TurboTaxRelated Arkansas Corporate Income Tax Forms:
TaxFormFinder has an additional 39 Arkansas income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Arkansas Form AR1100CT.
| Form Code | Form Name |
|---|---|
| Form AR1100CTV | Corporation Income Tax Payment Voucher |
| Form AR1100CTX | Corporation Income Tax Amended Return |
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 AR1100CT from the Department of Revenue in January 2024.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Arkansas Form AR1100CT
We have a total of thirteen past-year versions of Form AR1100CT in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form AR1100CT
2023_AR1100CT_DFA WEB.pdf
2022 Form AR1100CT
2022_AR1100CT_web_BC_FI.pdf
2021 Form AR1100CT
2021_AR1100CT_BC.pdf
2020 Form AR1100CT
2020_AR1100CT_BC.pdf
2019 Form AR1100CT
2019_AR1100CT_BC.pdf
2018 Form AR1100CT
2018_AR1100CT_DFA WEB_BC.pdf
2017 Form AR1100CT
2017_Final_AR1100CT_BC_12
2016 Form AR1100CT
D_AR1100CT_2016_BC.pdf
2015 Form AR1100CT
2015AR1100CT.indd
2014 Form AR1100CT
2014AR1100CT.indd
2013 Form AR1100CT
2013AR1100CT.indd
2012 Form AR1100CT
2012AR1100CT.indd
2011 Form AR1100CT
2011_AR1100CT (2).indd
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