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Arkansas Subchapter S Corporation Income Tax Return
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, or request a six-month extension here .Extracted from PDF file 2024-arkansas-form-ar1100s.pdf, last modified December 2024Subchapter S Corporation Income Tax Return
PRINT FORM 2024 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 Cooperative Association FINAL Arkansas Return(Going Out of Business) &KHFNWKLVER[LI$XWRPDWLF)HGHUDO([WHQVLRQ)RUP¿OHG &KHFNWKLVER[LI$UNDQVDV([WHQVLRQ)RUP$5¿OHG NAICS Code S CTSC241 Type of Corporation (See Instructions) Check only one box below Name Date of Incorporation Address 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 00 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. 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. 3HQVLRQSUR¿WVKDULQJSODQVHWF (PSOR\HHEHQH¿WSURJUDPV 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. &RPSHQVDWLRQRIRႈFHUV 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 or 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 2ႈFHU¶V6LJQDWXUH Date Title 3UHSDUHU¶V6LJQDWXUH Date 3UHSDUHU¶V)(,137,1 3UHSDUHU¶V3ULQWHG1DPH 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 8/13/2024) 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 CTSC242 FEIN: A. INCOME TO APPORTION: 00 1. Income per Federal Return: (Enter amount from page 1, Line 27, Total Column).........................................................................1. 2. Add Adjustments: (Attach AR1100ADJ)...........................................................................................2. 00 3. Deduct Adjustments: (Attach AR1100ADJ)......................................................................................3. 00 00 4. TOTAL APPORTIONABLE INCOME:...................................................................................................................................... 4. NOTE: If all factors in Section BDUHGRQRWFRPSOHWH7KHUHWXUQVKRXOGEH¿OHGDVD6WDWXV B. APPORTIONMENT FACTOR: 1. Sales / Receipts: Destination Sales to Arkansas a. Shipped From Within Arkansas..............................................a. b. Shipped From Without Arkansas............................................b. (A) (B) (C) Amounts in Arkansas Total Amounts Percentage (A)÷(B) 00 00 b. 00 00 00 c. 00 a. 2. Origin Sales From Arkansas c. Origin Shipped From Within Arkansas To Other Non-Taxable Jurisdictions............................................................................c. 3. Other Sales / Receipts d. Capital & Ordinary Gains........................................................d. e. Dividends................................................................................e. f. Interest.....................................................................................f. g. Rents......................................................................................g. h. Royalties.................................................................................h. i. Services...................................................................................i. j. Other Business Gross Receipts: (Attach schedule)................j. k. TOTAL SALES / RECEIPTS: (Add Lines A-J)........................k. (Calculate to 6 places to the right of decimal. Fill in all spaces) 999.999999 % (EXAMPLE) 00 d. 00 00 00 e. f. g. h. i. j. 00 00 00 00 k. 00 00 00 00 00 00 00 00 k. % 3URSHUW\DQG3D\UROOIDFWRUVRQO\DSSO\XQGHUFHUWDLQVSHFLDOLQGXVWU\UHJXODWLRQVDOORWKHU¿OHUVPXVWXVHWKHVLQJOHVDOHVIDFWRUDSSRUWLRQPHQWRQO\ See instructions and complete the Special Industry and Alternative Apportionment Form (AR-718) if required. Special Industry and Alternative Apportionment Form (AR-718) Check the box and enter the percentage from Form AR-718, Line 5, Column C.............................................................4. % 5. Percentage Attributable to Arkansas: (Enter % from Column C, Line 3k, or if required Form AR-718, Column C, Line 5)................5. % 4. C. ARKANSAS TAXABLE INCOME: 1. Income Apportioned to Arkansas: (Part A, Line 4) x (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. Subtract Line 4 from Line 3: ................................................................................................................................................... 5. 00 00 00 $25,000 00 00 Tax: (Enter 4.3% of Line 5) ....................................................................................................................................................... 6. Compare Line 2 and Line 6: (Enter the smaller amount here and on Line 29, page 1, Form AR1100S) ........................................ 7. 00 00 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. 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 4.3% of Line 5: (Enter here and on Line 29, page 1, Form AR1100S) ................................................................................ 6. AR 1100S Page 2 (R 8/13/2024) DO NOT STAPLE RETURNS, SCHEDULES OR ATTACHMENTS 00 00 00 00 00 00
2024_AR1100S_SW.pdf
More about the Arkansas Form AR1100S Corporate Income Tax Tax Return TY 2024
We last updated the Subchapter S Corporation Income Tax Return in February 2025, so this is the latest version of Form AR1100S, fully updated for tax year 2024. You can download or print current or past-year PDFs of Form AR1100S directly from TaxFormFinder. You can print other Arkansas tax forms here.
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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 |
| Form AR1103-Supp | Supplemental |
| Form AR1100CT | Corporation Income Tax Return |
| Form AR1023CT | Application for Income Tax Exemption |
| Form AR1036 | Employee Tuition Reimbursement Tax Credit |
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 February 2025.
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 fourteen 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:
2024 Form AR1100S
2024_AR1100S_SW.pdf
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
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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