Arkansas Subchapter S Corporation Income Tax Return

Subchapter S Corporation Income Tax Return
2023_AR1100S_DFA WEB_Draft.pdfPRINT FORM

2023 AR1100S

ARKANSAS S CORPORATION
INCOME TAX RETURN
Tax Year beginning

______/______/______ and ending

INITIAL Return

AMENDED Return

FEIN

CLEAR FORM

Software ID

DFA WEB
______/______/______

Check If Using Three Factor Apportionment Alternative

Name

Date of Incorporation

Address

Check if Cooperative Association

FINAL Arkansas Return(Going Out of Business)

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NAICS Code

S

CTSC231

Type of Corporation

(See Instructions)

Check only one box below

Check this box if name has changed from prior year

Check this box if address has changed from prior year

5

Domestic

6

Foreign

(in state)

(out of state)

Date Began Business in AR City
FILING STATUS:
(CHECK ONLY

State or Province

Zip

Check if address is outside U.S.

Foreign Country

1

S Corporation operating only in Arkansas

3

Multistate S Corporation - Direct Accounting

2

Multistate S Corporation - Apportionment

4

S Corporation with QSSS Entities

(Prior written approval required for Direct Accounting)

ONE BOX)

(Attach schedule of QSSS entities)

TOTAL

Note: Attach completed copy of Federal Return and Sign Arkansas Return

ARKANSAS
00

7. Gross Sales: (Less returns and allowances) ...............................................................7.
8. Cost of goods sold and/or operations: (Attach schedule) .......................................... 8.
  *URVVSUR¿W(Subtract Line 8 from Line 7) .................................................................. 9.
10.
11.
12.

14.
15.
16.
17.
18.

00
00

19.
20.
21.

Depletion: (Do not deduct oil and gas depletion) ....................................................... 21.

00
00
00
00
00

17.

00
00
00
00
00

22.
23.

00
00
00
00
00
00
00
00
00
00
00

18.
19.
20.

24.
25.
26.

00
00
00
00
00
00

00 27.

00

ATTACH ALL AR K-1 FORMS
Excess net passive income tax: (See Instructions) .......................................................................................................28.
Income tax on Capital gains/Built in gains: (from Schedule D, page 2, A7+B6) .............................................................. 29.

00

22. Advertising: ............................................................................................................. 22.
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25. Other deductions: (Attach schedule / Except IRC 179D) ............................................. 25.
26. TOTAL DEDUCTIONS: (Add Lines 13 through 25 and enter here) ............................ 26.
27. NET INCOME (LOSS) (Subtr. Line 26 from Line 12 or Schedule A, C3 if multistate) ... 27.

30.
31.
32.
33.
34.
35.
36.
37.

9.

00 10.
Net gain (or loss) from Federal Form 4797: ............................................................10.
00 11.
Other income: (Attach schedule) ...............................................................................11.
00 12.
TOTAL INCOME (LOSS): (Add Lines 9 through 11 and enter here) ............................12.
00 13.
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00 14.
Salaries and wages: (See Instructions) .....................................................................14.
00 15.
Repairs: ...................................................................................................................15.
00 16.
Bad Debts: (Attach schedule) ...................................................................................16.
Rent: ........................................................................................................................17.
Taxes: (See Instructions) ...........................................................................................18.
Deductible interest expense not claimed or reported elsewhere: ............................19.
Depreciation: (Attach Federal Form 4562 / Except IRC 179D) ..................................... 20.

28.
29.

00
00
00

7.
8.

21.

00
00
00
00
00
00
00

Total Tax: (Add Lines 28 and 29) (If Amended Return Checked, Enter Amended Total Tax) .................... 30.
Estimated Tax Paid: (Including estimate carryforward from prior year) ................................................................... 31.
Withholding Payment: (Attach AR1100-WH) .......................................................................................................... 32.
Amended Return Only: (Enter Net Tax paid (or refunded) on previous returns for this tax year) ............................... 33.
Tax Due: (If Line 31 plus Line 32 is less than Line 30, enter the amount due) ............................................................... 34.
Overpayment: ,I/LQHSOXV/LQHLVJUHDWHUWKDQ/LQHHQWHUWKHGLႇHUHQFH .................................................... 35.
Amount of refund to be credited to be applied to next tax year: ................................................................................. 36.
Refund: (Line 35 less Line 36) ..................................................................................................................................... 37.

00
00

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief,
they are true, correct and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Telephone Number

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Date

Title

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Date

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May the Arkansas Revenue Agency discuss this
return with the preparer shown at left?

Area Code and Telephone Number of Preparer

Yes

MAIL RETURN TO: Corporation Income Tax, P O Box 919, Little Rock, AR 72203-0919
AR1100S (R 8/25/2023)

Check if
Self-Employed

No

For Department Use Only

A
B
C

DO NOT STAPLE RETURNS, SCHEDULES OR ATTACHMENTS

SCHEDULE A

Apportionment Of Income
For Multistate Corporation

CTSC232
FEIN:

A. INCOME TO APPORTION:

1.
2.
3.
4.

B.

00
00
00
00

Income: (Enter amount from page 1, Line 27, Total Column) ............................................................ 1.
Add Adjustments: (Attach schedule) ................................................................................................2.
Deduct Adjustments: (Attach schedule) ........................................................................................ 3.
TOTAL APPORTIONABLE INCOME: ......................................................................................... 4.

APPORTIONMENT FACTOR:

1. Property used in the Production of Business Income:
a. Tangible Assets used in Business and Inventories
1. Amount at the Beginning of Year ................................................. 1.
2. Amount at the End of Year ...........................................................2.
3. Total: (Add Lines a1 and a2) ...........................................................3.
4. Average Tangible Assets: (Line a3 divided by 2) ........................... 4.
b. Rented Property: (8 X net annual rent) ..............................................b.
c. TOTAL PROPERTY: (Add Lines a4 and b) .......................................c.

(A)
Amounts in Arkansas

00
00
00
00
00

(B)
Total Amounts

1.
2.
3.

4.
b.
00 c.

(C)
Percentage (A)÷(B)
(Calculate to 6 places
to the right of decimal.
Fill in all spaces)

00
00
00
00
00

999.999999

%

(EXAMPLE)

00 c.

%

00 a.

%

2. Salaries, Wages, Commissions and Other Compensation Related to the Production of Income:
a. TOTAL: ...........................................................................................a.
3. Sales / Receipts:
a. Destination Shipped From Within Arkansas: .................................. a.
b. Destination Shipped From Without Arkansas: ................................ b.

00 a.
00
00

c. Origin Shipped From Within Arkansas to U. S. Govt: ..................... c.
d. Origin Shipped From Within Arkansas to
Other Non-taxable Jurisdictions: .................................................... d.

00

e. Other Business Gross Receipts: .................................................... e.

00

00

(Interest, Dividends, Rents, Gains, etc. Attach Schedule)

00
00 f.
f. TOTAL SALES: (Add Lines 3a through 3e) ....................................... f.
g. Multiply Column C, Line 3f by 2 to Doubleweight the Sales Factor (If Sales Factor only, do not doubleweight) ..................
4. Sum of the Percentages: (Double Weighted: Add Column C, Lines 1c, 2a and 3g) ...................................................................
%
=
Divided by
*5. Percentage Attributable to Arkansas: ......................................... Line 4

f.
g.
4.

%
%

5.

%

%

*For Part B, Line 5, divide Line 4 by the 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. Property and payroll factors are only applicable under
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C.

ARKANSAS TAXABLE INCOME:

1. Income Apportioned to Arkansas: (Multiply Part A, Line 4 by Part B, Line 5) ............................................................................ 1.
2. Add: Direct Income Allocated to Arkansas: (Attach schedule) ................................................................................................ 2.
3. TOTAL INCOME TAXABLE TO ARKANSAS: (Enter here and on page 1, line 27, Arkansas Column) ........................................ 3.

00
00
00

SCHEDULE D - Capital Gains Tax
A.

TAX IMPOSED ON CERTAIN CAPITAL GAINS:

1.
2.
3.
4.
5.
6.
7.
B.

Taxable Income: (See Instructions; Attach computation schedule) ........................................................................................... 1.
Enter tax on Line 1 amount: (See Instructions for computation of tax) ..................................................................................... 2.
Net long-term capital gain reduced by net short-term capital loss: (If Multistate, multiply by apportionment factor, Part B,Line 5 above) ... 3.
Statutory minimum: ................................................................................................................................................................ 4.
Subtract Line 4 from Line 3: ................................................................................................................................................... 5.
Tax: (Enter 5.1% of Line 5) ....................................................................................................................................................... 6.
Compare Line 2 and Line 6: (Enter the smaller amount here and on Line 29, page 1, Form AR1100S) ........................................ 7.

TAX IMPOSED ON CERTAIN BUILT-IN GAINS:

1.
2.
3.
4.
5.
6.

Taxable Income: (See Instructions; Attach computation schedule) ........................................................................................... 1.
Recognized built-in gain: (If Multistate, multiply by apportionment factor, Part B, Line 5 above) ................................................. 2.
Enter smaller of Line 1 or 2: ................................................................................................................................................... 3.
Section 1374(b)(2) deduction: ................................................................................................................................................ 4.
Subtract Line 4 from Line 3: (If zero or less, enter zero here and on Line 6 below) .................................................................... 5.
Enter 5.1% of Line 5: (Enter here and on Line 29, page 1, Form AR1100S) ................................................................................ 6.

AR 1100S Back (R 6/22/2023)

DO NOT STAPLE RETURNS, SCHEDULES OR ATTACHMENTS

00
00
00
$25,000 00
00
00
00
00
00
00
00
00
00

Extracted from PDF file 2023-arkansas-form-ar1100s.pdf, last modified August 2023

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More about the Arkansas Form AR1100S Corporate Income Tax Tax Return TY 2023

We last updated the Subchapter S Corporation Income Tax Return in January 2024, so this is the latest version of Form AR1100S, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form AR1100S directly from TaxFormFinder. You can print other Arkansas tax forms here.

Other Arkansas Corporate 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 AR1000TC	Schedule of Tax Credits and Business Incentive Credits Tax Credit
Form AR1100CT	Corporation Income Tax Return
Form AR1100S	Subchapter S Corporation Income Tax Return Tax Return
Form AR1103-Supp	Supplemental
Form AR1113	Phenylketonuria & Other Metabolic Disorders Credit Tax Credit

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 AR1100S from the Department of Revenue in January 2024.

Show Sources >

Form AR1100S is an Arkansas Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.

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 AR1100S

We have a total of thirteen past-year versions of Form AR1100S in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form AR1100S

2023_AR1100S_DFA WEB_Draft.pdf

2022 Form AR1100S

2022_AR1100S_web.pdf

2021 Form AR1100S

2021_AR1100S_BC.pdf

2020 Form AR1100S

2020_AR1100S_BC.pdf

2019 Form AR1100S

2019_AR1100S_BC.pdf

2018 Form AR1100S

2018_AR1100S_DFA WEB_BC.pdf

2017 Form AR1100S

2017_Final_AR1100S_BC

2016 Form AR1100S

AR1100S_2016_BC.pdf

Subchapter S Corporation Income Tax Return

2015 Form AR1100S

2015AR1100S.indd

2014 Form AR1100S

2014AR1100S.indd

2013 Form AR1100S

2013AR1100S.indd

2012 Form AR1100S

2012AR1100S.indd

2011 Form AR1100S

2011_AR1100S (2).indd

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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.