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Arkansas Corporation Estimated Tax Declaration Vouchers
Extracted from PDF file 2024-arkansas-form-ar1100esct.pdf, last modified September 2023Corporation Estimated Tax Declaration Vouchers
STATE OF ARKANSAS Corporation Income Tax Estimated Tax Declaration Vouchers and Instructions for Tax Year 2024 1. WHO MUST MAKE ESTIMATED PAYMENTS. Click Here to Clear Entire Document Every taxpayer subject to the tax levied by Act 118 of 1929, as amended, except estates, shall make and file with the Commissioner of Revenue, Department of Finance and Administration, a declaration of the estimated tax for the tax year, if such taxpayer can reasonably expect the estimated tax to be more than $1,000. A corporation with an estimated quarterly income tax liability equal to or greater than $20,000 is required to pay the estimates by the Electronic Funds Transfer (EFT) method. A corporation with an estimated quarterly income tax liability less the $20,000 may elect to pay by the EFT method. Each corporation participating in the EFT payment method must contact the EFT Unit by mail, telephone, or visit our website listed below. If the corporation is authorized to file and files the quarterly estimated income tax payments through the EFT method, paper estimated Vouchers are not required to be mailed to the Corporation Income Tax Section. A corporation remitting estimated quarterly income tax payments, Vouchers 1 through 4, through the EFT method must remit each payment no later than the day before each quarterly due date. A corporation may file these estimated income tax payments through the Arkansas Taxpayer Access Point (ATAP) method. Please visit https://www.dfa. arkansas.gov/office-of-information-services/atap/ for additional information. Farming corporations whose income from farming for the tax year can reasonably be expected to amount to at least two-thirds (2/3) of the total gross income from all sources for the tax year, may file such declaration and pay the estimated tax on or before the 15th day of the 2nd month after the close of the tax year. In lieu of filing any declaration, the farming corporation may file an income tax return and pay the tax on or before the 15th day of the 3rd month after the close of the tax year. 2. WHEN TO FILE ESTIMATED AND EXTENSION PAYMENT VOUCHERS. A. Estimate Vouchers 1 Through 4: A corporation required to file corporation income tax payment vouchers 1 through 4 must use the forms provided or approved by the Corporation Income Tax Section to ensure the payment is properly applied. The estimated vouchers, with payments attached, are due in four (4) equal installments as follows: 1. One-fourth (1/4) on or before the 15th day of the 4th month of the tax year. 2. One-fourth (1/4) on or before the 15th day of the 6th month of the tax year. 3. One-fourth (1/4) on or before the 15th day of the 9th month of the tax year. 4. One-fourth (1/4) on or before the 15th day of the 12th month of the tax year. A corporation first meeting the requirements for filing a declaration of estimated income tax after the 15th day of the 4th month of the tax year, shall make and file such declaration on or before the next regular quarterly tax payment due date. B. Extension Voucher 5: A corporation required to file an extension corporation income tax payment, Voucher 5, must submit the Voucher, with payment attached, on or before the 15th day of the 4th month after the close of the Corporation’s tax year. The Voucher 5 Extension payment may be filed through the EFT or ATAP methods referenced in item 1 above. An Arkansas corporation income tax return filed after the original due date of three and one-half (3 ½ ) months after the close of the tax year will be assessed interest and failure to file and/or failure to pay penalty from the original return due date until the date the return is filed and the tax is paid. This will include the assessment of interest and penalty on a return filed on a federal or Arkansas extension, if the tax due as reflected on the return is not paid on or before the original Arkansas return due date. Therefore, to avoid interest and penalty, any tax due reflected on the return must be paid on or before the 15th day of the 4th month after the close of the tax year. 3. AMENDED DECLARATION. If, after filing a declaration, the estimated tax is substantially increased or decreased as the result of a change in income or exceptions, an amended declaration should be filed on or before the next regular quarterly tax payment date as set forth in section 2A above. Form AR1100ESCT shall be used when it becomes necessary to file such amended declaration. Care must be taken to clearly mark Form AR1100ESCT as being “AMENDED DECLARATION.” 4. UNDERESTIMATE OF TAX. A taxpayer who makes a declaration of estimated tax for the tax year shall estimate an amount not less than 90% of the amount actually due. Should a taxpayer fail to make an estimate on any quarterly due date equivalent to at least 90% of the final tax due, there shall be added a penalty of 10% on the amount of the underestimate. The penalty herein provided shall not be applicable if the original amount of estimated tax paid is the same amount shown to be due by the return of the taxpayer for the preceding year where such return showing a liability for tax was filed by the taxpayer for the preceding year of 12 months. (Refer to instructions on back of Form AR2220.) A taxpayer who has an uneven income may compute the 10% penalty on an annualized basis. Use Form AR2220A and attach to Form AR2220. 7. CONTACT INFORMATION. EFT Unit: P. O. Box 3566 Little Rock, AR 72203-3566 Corporation Income Tax Section: P.O. Box 919 Little Rock, AR 72203-0919 Phone: (501) 682-7105 Fax: (501) 682-7904 Email: [email protected] Phone: (501) 682-4775 Fax: (501) 682-7114 Email: [email protected] Physical Address: Ledbetter Building, Room 2250 1816 West 7th Street Little Rock, AR 72201-1030 AR1100ESCT Inst. (R 9/5/2023) Click Here to Clear Worksheet ESTIMATED TAX WORKSHEET (Keep for your records) 1. Taxable Income Expected:...................................................................................................................$________________________________ 2. Estimated Income Tax Liability:............................................................................................................$________________________________ 3. Number of Installments:....................................................................................................................... ________________________________ 4. Amount of Each Installment: (Line 2 divided by Line 3).......................................................................$________________________________ AMENDED COMPUTATION (Use if Estimated Tax is substantially changed after the first installment - Refer to Instruction No. 3) 1. Amended Estimated Tax:.....................................................................................................................$________________________________ 2. Less Amount of Prior Estimated Tax Payment Made:..........................................................................$________________________________ 3. Balance: (Line 1 less Line 2)................................................................................................................$________________________________ 4. Number of Remaining Installments:..................................................................................................... ________________________________ 5. Amount of Each Installment: (Line 3 divided by Line 4).......................................................................$________________________________ RECORD OF ESTIMATED TAX PAYMENTS VOUCHER NUMBER DATE AMOUNT OVERPAYMENT CREDIT APPLIED TO THIS INSTALLMENT TOTAL PAYMENTS FOR PERIOD Clear Record of Estimated Tax Paid CORPORATION INCOME TAX RATE The Arkansas corporation income tax rate is a graduated rate applied to the Arkansas Net Taxable Income (NTI) as follows: First Next Next Next Over $3,000 of NTI $3,000 of NTI $5,000 of NTI $14,000 of NTI $25,000 of NTI 1.0% 2.0% 3.0% 5.0% 5.1% The Corporation Income Tax Table may be found in the instructions provided for filing the Arkansas Corporation Income Tax Return, Form AR1100CT, at website www.arkansas.gov/dfa or by calling (501) 682-4775. Click Here to Print Vouchers Click Here to Clear Voucher Information AR1100ESCT Instructions (R 6/26/2023) 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 AR1100ESCT Estimated Corporation Income Tax Payment (R 11/8/2021) Software ID DFA WEB Federal Employer Identification Number Name of Corporation Address City, State, Zip Telephone # Tax Year Ending___________________ (MM/DD/YYYY) Due Date Voucher 1 Mail To: Department of Finance and Administration Income Tax Section P.O. Box 919 Little Rock, AR 72203-919 Amount of this Payment $ Enter Whole Dollars (ex. 1,234,567.00) CITEIN0000000000012312024ESTPYM00000000000000000000000 CORPORATION ESTIMATED INCOME TAX – INSTALLMENT PAYMENT DUE DATE Twelve Month Year Ended 1st 2nd 3rd 4th Installment Installment Installment Installment January 31...................................... 5/15.......................................... 7/17........................................... 10/16........................................1/15 February 28.................................... 6/15.......................................... 8/15........................................... 11/15........................................2/15 March 31........................................ 7/17.......................................... 9/15........................................... 12/15........................................3/15 April 30........................................... 8/15......................................... 10/16........................................... 1/15.........................................4/15 May 31............................................ 9/15......................................... 11/15........................................... 2/15.........................................5/15 June 30.......................................... 10/16........................................ 12/15........................................... 3/15.........................................6/17 July 31............................................11/15......................................... 1/15 ........................................... 4/15.........................................7/15 August 31...................................... 12/15......................................... 2/15............................................ 5/15.........................................8/15 September 30................................. 1/15.......................................... 3/15............................................ 6/17.........................................9/16 October 31...................................... 2/15.......................................... 4/15............................................ 7/15........................................10/15 November 30.................................. 3/15.......................................... 5/15............................................ 8/15........................................11/15 December 31.................................. 4/15.......................................... 6/17............................................ 9/16........................................12/16 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 AR1100ESCT Estimated Corporation Income Tax Payment (R 11/8/2021) Software ID DFA WEB Federal Employer Identification Number Name of Corporation Address City, State, Zip Telephone # Tax Year Ending___________________ (MM/DD/YYYY) Due Date Voucher 2 Mail To: Department of Finance and Administration Income Tax Section P.O. Box 919 Little Rock, AR 72203-919 Amount of this Payment $ Enter Whole Dollars (ex. 1,234,567.00) CITEIN0000000000012312024ESTPYM00000000000000000000000 CORPORATION ESTIMATED INCOME TAX – INSTALLMENT PAYMENT DUE DATE Twelve Month Year Ended 1st 2nd 3rd 4th Installment Installment Installment Installment January 31...................................... 5/15.......................................... 7/17........................................... 10/16........................................1/15 February 28.................................... 6/15.......................................... 8/15........................................... 11/15........................................2/15 March 31........................................ 7/17.......................................... 9/15........................................... 12/15........................................3/15 April 30........................................... 8/15......................................... 10/16........................................... 1/15.........................................4/15 May 31............................................ 9/15......................................... 11/15........................................... 2/15.........................................5/15 June 30.......................................... 10/16........................................ 12/15........................................... 3/15.........................................6/17 July 31............................................11/15......................................... 1/15 ........................................... 4/15.........................................7/15 August 31...................................... 12/15......................................... 2/15............................................ 5/15.........................................8/15 September 30................................. 1/15.......................................... 3/15............................................ 6/17.........................................9/16 October 31...................................... 2/15.......................................... 4/15............................................ 7/15........................................10/15 November 30.................................. 3/15.......................................... 5/15............................................ 8/15........................................11/15 December 31.................................. 4/15.......................................... 6/17............................................ 9/16........................................12/16 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 AR1100ESCT Estimated Corporation Income Tax Payment (R 11/8/2021) Software ID DFA WEB Federal Employer Identification Number Name of Corporation Address City, State, Zip Telephone # Tax Year Ending___________________ (MM/DD/YYYY) Due Date Voucher 3 Mail To: Department of Finance and Administration Income Tax Section P.O. Box 919 Little Rock, AR 72203-919 Amount of this Payment $ Enter Whole Dollars (ex. 1,234,567.00) CITEIN0000000000012312024ESTPYM00000000000000000000000 CORPORATION ESTIMATED INCOME TAX – INSTALLMENT PAYMENT DUE DATE Twelve Month Year Ended 1st 2nd 3rd 4th Installment Installment Installment Installment January 31...................................... 5/15.......................................... 7/17........................................... 10/16........................................1/15 February 28.................................... 6/15.......................................... 8/15........................................... 11/15........................................2/15 March 31........................................ 7/17.......................................... 9/15........................................... 12/15........................................3/15 April 30........................................... 8/15......................................... 10/16........................................... 1/15.........................................4/15 May 31............................................ 9/15......................................... 11/15........................................... 2/15.........................................5/15 June 30.......................................... 10/16........................................ 12/15........................................... 3/15.........................................6/17 July 31............................................11/15......................................... 1/15 ........................................... 4/15.........................................7/15 August 31...................................... 12/15......................................... 2/15............................................ 5/15.........................................8/15 September 30................................. 1/15.......................................... 3/15............................................ 6/17.........................................9/16 October 31...................................... 2/15.......................................... 4/15............................................ 7/15........................................10/15 November 30.................................. 3/15.......................................... 5/15............................................ 8/15........................................11/15 December 31.................................. 4/15.......................................... 6/17............................................ 9/16........................................12/16 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 AR1100ESCT Estimated Corporation Income Tax Payment (R 11/8/2021) Software ID DFA WEB Federal Employer Identification Number Name of Corporation Address City, State, Zip Telephone # Tax Year Ending___________________ (MM/DD/YYYY) Due Date Voucher 4 Mail To: Department of Finance and Administration Income Tax Section P.O. Box 919 Little Rock, AR 72203-919 Amount of this Payment $ Enter Whole Dollars (ex. 1,234,567.00) CITEIN0000000000012312024ESTPYM00000000000000000000000 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 AR1100ESCT Extension Corporation Income Tax Payment (R 11/8/2021) Software ID DFA WEB Federal Employer Identification Number Name of Corporation Address City, State, Zip Telephone # Tax Year Ending___________________ (MM/DD/YYYY) Due Date Voucher 5 Mail To: Department of Finance and Administration Income Tax Section P.O. Box 919 Little Rock, AR 72203-919 Amount of this Payment $ Enter Whole Dollars (ex. 1,234,567.00) CITEIN0000000000012312024EXTPYM00000000000000000000000
Form AR1100ESCT
More about the Arkansas Form AR1100ESCT Corporate Income Tax Estimated TY 2024
We last updated the Corporation Estimated Tax Declaration Vouchers in January 2024, so this is the latest version of Form AR1100ESCT, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form AR1100ESCT 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 AR1100CT | Corporation Income Tax Return |
| Form AR1100S | Subchapter S Corporation Income Tax Return |
| Form AR1103-Supp | Supplemental |
| Form AR1113 | Phenylketonuria & Other Metabolic Disorders 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 AR1100ESCT from the Department of Revenue in January 2024.
Form AR1100ESCT is an Arkansas Corporate 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 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 AR1100ESCT
We have a total of thirteen past-year versions of Form AR1100ESCT in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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