Enlarge image | 2022 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 ATAP is available 24 hours a day. ArkansasArkansas 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 9/22/2022) |
Enlarge image | 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) |
Enlarge image | 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 payments You can e-mail questions to: (Registration is not required to make payments.) individual.income@dfa.arkansas.gov 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 9/22/2022) Page 1 of 4 |
Enlarge image | 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 15, 2023. 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 9/22/2022) Page 2 of 4 |
Enlarge image | 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 passthrough 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 NON CORPORATION MEMBERS SHARES Your tax return will not be complete unless officer, partner, or accountant signs it. Fill in preparer section OF INCOME if applicable. Line 1. Report the total number of Non Corporation nonresident members of the composite return. AR1099PT Attach an AR1099PT Form for each nonresident member Line 2. Report the taxable income from doing business in included on this return. The amount(s) reported on the Arkansas or derived from sources within this state AR1099PT(s) must equal the amount(s) reported on the and distributed to Non Corporation nonresident AR1000CR. Send two copies of AR1099PT Form to each members electing to be included on this tax return. nonresident member and retain one copy for your records. The amount must equal the total on Schedule A. Line 3. Compute tax at 4.9% (.049) of the amount listed NOTE: Each entity claiming withholding must be on line 2. No deductions or credits are allowed. registered to withhold under the FEIN on the composite return. Failure to register will result in disallowance of withholding. For information about registering, call (501) CORPORATION MEMBERS SHARES OF 682-7290 or go to www.dfa.arkansas.gov. INCOME 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 5.9% (.059) 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. (Lines 9 through 18 – Follow instructions on form.) Composite Inst. (R 9/22/2022) Page 3 of 4 |
Enlarge image | 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 • ATAP is available 24 hours a day. as Excel), a database format (such as Access) or a Delimited Text File and should contain for each member 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 methods: SCHEDULE B • Call 1-800-2PAY-TAX (1-800-272-9829) Corporation members. Complete all of the information requested • Go to www.acipayments.com and click for any nonresident Corporation members that are included on on “State Payments” link this return. Credit card payments will be processed by ACI Payments If there are nine (9) or less nonresident Corporation Inc, a private credit card payment services provider. A members represented by the return, complete convenience fee will be charged to your credit card for the Schedule B. use of this service. The State of Arkansas does not receive this fee. You will be informed of the exact amount of the fee If there are more than nine (9) nonresident before you complete your transaction. After you complete Corporation members represented by the return, the information must be submitted by Jump Drive. The your transaction you will be given a confirmation number to information must be in a spreadsheet format (such keep with your records. as Excel), a database format (such as Access) or a 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, 2022. If the payment is for an amended return, mark the box “Yes” on Form AR1000CRV for “Is Payment for an Amended Return”. Composite Inst. (R 9/22/2022) Page 4 of 4 |