Skip to content

Arkansas business tax extension

Arkansas honors the federal extension for Form AR1100CT, and has its own extension form for a business without one. The federal extension is Form 7004, due for calendar-year corporations and for partnerships and S corporations. In general, an extension gives you more time to file, not more time to pay.

Last updated · From Arkansas's own forms, instructions and laws, cited below

Does Arkansas accept the federal extension?

A federal extension (Form 7004) also extends the Arkansas return. Without a federal extension, file Form AR1155, Request for Arkansas Extension of Time for Filing Income Tax Returns.

Arkansas's rules for each business return, as its own instructions and laws state them:

Corporations

Return
Form AR1100CT, Corporation Income Tax Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
A federal extension (Form 7004) also extends the Arkansas return. Without a federal extension, file Form AR1155, Request for Arkansas Extension of Time for Filing Income Tax Returns. For the federal route, check the federal-extension box on Form AR1100CT. Form AR1155 is for 180 days without a federal extension, or 60 more days after the federal extended due date.
Extended due date
With a federal extension, one month after the federal extended due date; with Form AR1155 alone, 180 days after the original due date
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: ATAP (Arkansas Taxpayer Access Point), Extension Voucher 5 of Form AR1100ESCT, or the voucher on Form AR1155.

S corporations

Return
Form AR1100S, Subchapter S Corporation Income Tax Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
A federal extension (Form 7004) also extends the Arkansas return. Without a federal extension, file Form AR1155, Request for Arkansas Extension of Time for Filing Income Tax Returns. For the federal route, check the federal-extension box on Form AR1100S. Form AR1155 is for 180 days without a federal extension, or 60 more days after the federal extended due date.
Extended due date
With a federal extension, one month after the federal extended due date; with Form AR1155 alone, 180 days after the original due date
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: ATAP, or a check with the voucher on Form AR1155.

Partnerships

Return
Form AR1050, Partnership Tax Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
A federal extension (Form 7004) also extends the Arkansas return. Without a federal extension, file Form AR1055-PE, Request for Extension of Time for Filing Partnership Tax Returns. For the federal route, check the extension box on the return. Without a federal extension, file Form AR1055-PE by the return due date.
Extended due date
October 15 for a calendar year; for a fiscal year, 180 days after the due date

Estates and trusts

Return
Form AR1002F, Fiduciary Income Tax Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
A federal extension (Form 7004) also extends the Arkansas return. Without a federal extension, file Form AR1055-FE, Fiduciary Extension of Time to File Request. Without a federal extension, file Form AR1055-FE before the original due date. Check the extension box on the Arkansas return.
Extended due date
With a federal extension, the federal extension plus one month; with Form AR1055-FE, 210 days (November 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: with a paper Form AR1055-FE, by bank debit when Form AR1055-FE is e-filed, or through ATAP.

When is the federal business extension due?

Corporations, S corporations, partnerships, multi-member LLCs, estates and trusts extend their federal return with Form 7004, filed by the return's original due date. The extension is automatic: no reason is needed and the IRS doesn't approve it. We e-file it for a flat $9.95. These are the 2027 dates for calendar-year 2026 returns:

Federal extension deadlines for calendar-year 2026 returns
ReturnFile the extension byExtended to
Form 1065 Partnerships & multi-member LLCs, Form 70046 months
Form 1120-S S corporations (and LLCs taxed as S corps), Form 70046 months
Form 1120 C corporations (and LLCs taxed as C corps), Form 70046 months
Form 1041 Estates & trusts, Form 70045½ months
Form 990, 990-EZ, 990-PF Tax-exempt organizations & private foundations, Form 8868May 15, 2027 is a Saturday6 months

Federal dates follow the IRS rule: a deadline on a weekend or legal holiday moves to the next business day. A fiscal-year business counts from its own year-end; see the fiscal-year deadline guide.

Tax-exempt organizations extend the 990 series with Form 8868, not Form 7004. Each return needs its own extension, so extending a business return does not extend its owners' personal returns.

Does an extension give more time to pay?

No. A federal extension moves the filing deadline only: tax owed is due by the original due date, and the IRS charges interest and the late-payment penalty on anything paid after it. Arkansas's instructions say the same for the returns above that show a Payment line. More in does an extension give you more time to pay?

Where are Arkansas's forms and instructions?

On the Arkansas Department of Finance and Administration website, which has the current forms, instructions and online services. The rules on this page are summarized from the sources below. We e-file the federal extension; the Arkansas return and any Arkansas extension request go to the state.

Arkansas extension FAQ

Does Arkansas accept the federal business tax extension?

A federal extension (Form 7004) also extends the Arkansas return. Without a federal extension, file Form AR1155, Request for Arkansas Extension of Time for Filing Income Tax Returns. For the federal route, check the federal-extension box on Form AR1100CT. Form AR1155 is for 180 days without a federal extension, or 60 more days after the federal extended due date.

When is the Arkansas Form AR1100CT due?

The 15th day of the 4th month after the tax year ends (April 15 for a calendar year).

Does a Arkansas extension give more time to pay?

No. The tax is due by the original due date, even with an extension. To pay with the extension: ATAP (Arkansas Taxpayer Access Point), Extension Voucher 5 of Form AR1100ESCT, or the voucher on Form AR1155.

Does a Arkansas business still need a federal extension?

Yes, to get more time for its federal return: Form 7004, filed by April 15, 2027 for a calendar-year corporation or March 15, 2027 for a partnership or S corporation. Arkansas honors that federal extension for the state return too.

Sources

Filing a federal business extension this season?

Filing for 2026 returns opens in January 2027, when the IRS begins accepting them. Leave your email and we'll send one message when it's live.

No spam — just one email when filing opens. Authorized IRS e-file Provider.