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Arkansas Individual Estimated Tax Declaration Vouchers
Extracted from PDF file 2024-arkansas-form-ar1000es.pdf, last modified October 2023Individual Estimated Tax Declaration Vouchers
STATE 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). 1. 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. 2. 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. 3. 4. 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 3. 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 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 1 2 3 4 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 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 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 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 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
Form AR1000ES
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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File Now with TurboTaxOther 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 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 |
| Form AR1000ES | Individual Estimated Tax Declaration Vouchers |
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.
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:
2012 Form AR1000ES
PDF Form Pack
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