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                             2023

        ARKANSAS

COMPOSITE Income Tax 

                             Instructions

                             AR1000CR

ATAP                                               Simple Reasons to e-file!
Please visit  our  secure website ATAP  (Arkansas 
                                                       Direct Debit Payments
Taxpayer Access Point) at www.atap.arkansas.gov. 
ATAP allows taxpayers or their representatives to      Filing Confirmation Provided
log on, make payments, and manage their account 
                                                         Makes Complex Returns Easy
online. 
                                                       File Federal & State Forms Together
ATAP features include:
                                                       Secure
 Make Tax Payments
 Make Estimated Tax Payments
 Send Web Notices
                                                             ArkansasArkansas
 ATAP is available 24 hours a day.
                                                                    
                                                             e e filefile

Mailing Address:
Arkansas State Income Tax
P. O. Box 8056
Little Rock, AR 72203-8056

                             For your questions/comments:
                             Manager, Individual Income Tax
                                     P. O. Box 3628
                             Little Rock, AR 72203-3628

Composite Inst. (R 9/12/2023)

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                             CONTENTS

  Tax Help and Forms .......................................................................................................... 1
          Internet........................................................................................................................ 1
          Phone ......................................................................................................................... 1 
                   Forms ......................................................................................................................... 1
          ATAP ........................................................................................................................... 1
          Address ....................................................................................................................... 1

  General Instructions ......................................................................................................... 2
          When To File ............................................................................................................... 2
          Extension of Time to File ............................................................................................ 2 
 
  Arkansas Composite Income Tax Return Instructions (AR1000CR) ........................... 3
          Non Corporation Members Shares of Income ............................................................ 3
          Corporation Members Shares of Income .................................................................... 3
          AR1099PT .................................................................................................................. 3 

  Payment Information ........................................................................................................ 4
          Pay Online .................................................................................................................. 4
          Pay By Credit Card ..................................................................................................... 4
          Pay By Mail ................................................................................................................. 4 
 
  Schedule A Instructions - Non Corporation Members .................................................. 4
          Shares of Income........................................................................................................ 4

  Schedule B Instructions - Corporation Members .......................................................... 4
          Shares of Income........................................................................................................ 4

Composite Inst. (R 9/20/2018)

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TAX HELP AND FORMS

Internet ATAP

You can access the Department of Finance and Administration’s Arkansas Taxpayer Access Point (ATAP) allows taxpayers
website at www.dfa.arkansas.gov. or their representatives to log on to a secure website and
manage their account online.
 Get current and prior year forms and instructions
Access ATAP at www.atap.arkansas.gov to:
 Access latest income tax info and archived news
 Get e-file information  Make Tax Payments
 Make Estimated Tax Payments
You can e-mail questions to:  Send Web Notices

individual.income@dfa.arkansas.gov (Registration is not required to make payments.)

Phone
 Address

Individual Income Tax Hotline ................................. (501) 682-1100 Choose the appropriate address below to mail your return:
or (800) 882-9275
Physical:
Representatives are available to assist callers at the Arkansas State Income Tax
numbers above during normal business hours (Monday 1816 W 7th Street, Room 2300
through Friday from 8:00 a.m. to 4:30 p.m.) with: Little Rock, AR 72201

 Taxpayer Assistance  Notices Received Mailing:
 Forms  Amended Returns Arkansas State Income Tax
 Audit and Examination  Payment Information P.O. Box 8056
Little Rock, AR 72203-8056
For hearing impaired access, call (800) 285-1131 using a
Text Telephone Device (for Spanish, call (866) 656-1842).
Be sure to apply sufficient postage or your return will not be
Other useful phone numbers: delivered by the U.S. Postal Service.
Business Incentive Credits ............. (501) 682-7106
Withholding Tax .............................. (501) 682-7290
Collections ...................................... (501) 682-5000
Revenue Legal Counsel ................. (501) 682-7030
Corporate Income Tax .................... (501) 682-4775
Sales and Use Tax .......................... (501) 682-7104
Problem Resolution and ................. (501) 682-7751
Tax Information Office (Offers In Compromise)

Internal Revenue Service ............... (800) 829-1040
Social Security Administration ........ (800) 772-1213

Forms

To obtain forms and instructions you may:

1. Access our website at:
www.dfa.arkansas.gov/income-tax
2. Call the Individual Income Tax Hotline
(501) 682-1100 or (800) 882-9275

Composite Inst. (R 9/12/2023) Page 1 of 4

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                                  GENERAL INSTRUCTIONS

Act 1982 of 2005 allows pass-through entities to file composite returns for nonresident members who elect to be included in 
the composite filing.  The pass-through entity must report its distributive share of income or other gain that is passed through 
to the members included on this return and subject to Arkansas income tax.

   NOTE:  Pass-through entities include S Corporations, general partnerships, limited partnerships, limited liability partnerships, 
   trusts, or limited liability companies.  Any entity that is taxed as a corporation or is a disregarded entity for federal income 
   tax purposes is not considered a pass-through entity.

WHEN TO FILE

The due date is April 15th for calendar year entities. If the due date of your return falls on a Saturday, Sunday, or legal holiday, 
the return will be considered timely filed if it is postmarked on the next business day.

EXTENSION OF TIME TO FILE
If an extension is required, Form AR1055-CR should be completed and mailed by April 15th, or the 15th day of the 4th month 
after end of fiscal year. If additional tax is owed, the amount must be paid by the original due date.  Attach the payment in U.S. 
Dollars to the completed Form AR1055-CR and mail to the address specified on Form AR1055-CR.

                                            Individual Income Tax Section
                                                      ATTN: Extension
                                                      P.O. Box 8149
                                            Little Rock, AR 72203-8149

Note: To receive credit for your federal or state extension, when you file your Arkansas return you must check the box on the 
face of the return indicating you filed an extension. 

                                            Payment QR code

Composite Inst. (R 8/23/2023)                           Page 2 of 4

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                                        Arkansas

           Composite Income Tax Return Instructions

                                        (AR1000CR)

Each composite return must be filed in the name of the pass-through entity, and the member who signs the return is responsible 
for any assessments or deficiencies incurred by the return.  This requirement does not relieve any of the members from their 
personal liability in any way.

Only those members who must file Arkansas nonresident income tax returns as a result of their interest 
in a pass-through entity can be included in the composite return.  Members who were Arkansas residents, 
became Arkansas residents during the year, or who had income/losses from Arkansas sources other than from pass-through 
entities, must be excluded from the composite return. 

Note: A pass-through entity cannot be included as a member on a composite return. However, if a pass-through 
entity is a member, they must create and file a withholding pass-through return.

If filing an amended return, check the box at the top right corner of Form AR1000CR. Complete the return using the 
instructions below, replacing the incorrect entries from the original return with the corrected entries. Attach supporting forms 
and/or schedules for items changed.

NON CORPORATION MEMBERS SHARES                                (Lines 9 through 18 – Follow instructions on form.)
                                                              Your  tax  return  will  not  be  complete  unless  officer, 
OF INCOME                                                     partner, or accountant signs it.  Fill in preparer section 
                                                              if applicable. 
Line 1.    Report the total number of Non Corporation 
        nonresident members of the composite return.
                                                              AR1099PT
      
Line 2. Report the taxable income from doing business in      Attach an AR1099PT Form for each nonresident member 
        Arkansas  or derived from sources within this state   included on this return.  The amount(s) reported on the 
        and distributed to Non Corporation nonresident        AR1099PT(s) must equal the amount(s) reported on the 
        members electing to be included on this tax return.   AR1000CR.  Send two copies of AR1099PT Form to each 
        The amount must equal the total on Schedule A.        nonresident member and retain one copy for your records.  

Line 3.  Compute tax at 4.7% (.047) of the amount listed 
        on line 2.  No deductions or credits are allowed.      NOTE:    Each  entity  claiming  withholding  must  be 
                                                               registered to withhold under the FEIN on the composite 
CORPORATION  MEMBERS  SHARES  OF                               return. Failure to register will result in disallowance 
                                                               of withholding. For information about registering, call 
INCOME                                                         (501) 682-7290 or go to www.dfa.arkansas.gov.

Line 4.    Report the total number of nonresident Corporation 
        members on the composite return.

Line 5. Report the taxable income from doing business 
        in Arkansas or derived from sources within this 
        state and distributed to nonresident Corporation 
        members electing to be included on this tax return.  
        The amount must equal the total on Schedule  B. 

Line 6.  Compute tax at 5.1% (.051) of the amount listed 
        on line 5. No deductions or credits are allowed.

Line 7.  Add the amounts from Line 3 and Line 6 to 
        determine the Total Tax. 

Line 8.  Withholding paid by entity - FEIN on AR1099PT 
        Form(s) must match FEIN on composite return. If 
        claiming withholding that was paid on behalf of the 
        entity by another entity a 1099PT must be included, 
        or withholding will disallowed.

Composite Inst. (R 9/12/2023)                         Page 3 of 4

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PAYMENT INFORMATION SCHEDULE A
Non Corporation Members: Complete all of the information
PAY ONLINE requested for any Non Corporation members that are
nonresidents included on this return.
Paying online is convenient, secure, and helps make sure
we get your payments on time. Please visit our secure If there are nine (9) or less Non Corporation
website ATAP (Arkansas Taxpayer Access Point) at nonresident members represented by the return,
complete Schedule A.
www.atap.arkansas.gov. ATAP allows taxpayers or their
representatives to log on, make payments, and manage
their account online. If there are more than nine (9) Non Corporation
nonresident members represented by the return,
the information must be submitted by Jump Drive. The
Additional ATAP features include: information must be in a spreadsheet format (such
• Make Tax Payments as Excel), a database format (such as Access) or a
• Make Estimated Tax Payments Delimited Text File and should contain for each member
• Send Web Notices included on this return: name, address, FEIN or SSN,
share of income, and tax paid.

PAY BY CREDIT CARD
Credit card payments may be made by one of the following SCHEDULE B
methods: Corporation Members: Complete all of the information
• Call 1-800-2PAY-TAX (1-800-272-9829) requested for any nonresident Corporation members that
• Go to www.acipayments.com and click are included on this return.
on “State Payments” link
If there are nine (9) or less nonresident Corporation
Credit card payments will be processed by ACI Payments members represented by the return, complete
Inc, a private credit card payment services provider. A Schedule B.
convenience fee will be charged to your credit card for the
use of this service. The State of Arkansas does not receive If there are more than nine (9) nonresident
this fee. You will be informed of the exact amount of the fee Corporation members represented by the return,
the information must be submitted by Jump Drive. The
before you complete your transaction. After you complete information must be in a spreadsheet format (such
your transaction you will be given a confirmation number to as Excel), a database format (such as Access) or a
keep with your records. Delimited Text File and should contain for each member
included on this return: name, address, FEIN, share
of income, and tax paid.

PAY BY MAIL
Complete Form AR1000CRV and attach with check or
money order to your return. Write your FEIN on payment,
made payable in U.S. Dollars to the Department of Finance
and Administration. Mail on or before April 15 . thIf the
payment is for an amended return, mark the box “Yes”
on Form AR1000CRV for “Is Payment for an Amended
Return”.

Composite Inst. (R 9/12/2023) Page 4 of 4

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