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                            2021

        ARKANSAS

COMPOSITE Income Tax 

                            Instructions

                            AR1000CR

ATAP                                              Simple Reasons to e-file!
Please  visit our secure site  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 are
                                                       Secure
 Make Tax Payments
 Make Estimated Tax Payments
 Make name and address changes
 View account letters 
                                                             ArkansasArkansas
                                                                    
 ATAP is available 24 hours.                                 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 9/2/2021)

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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 or
website at www.dfa.arkansas.gov. their representatives to log on to a secure site 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 name and address changes
 View account letters
You can e-mail questions to:  Make payments

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 10/13/2020) 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 15, 2022.  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. 

Composite Inst. (R 9/2/2021)                           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.

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                                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
Line 2. Report the taxable income from doing business in 
        Arkansas  or derived from sources within this state   Attach an AR1099PT Form for each nonresident member 
        and distributed to Non Corporation nonresident        included on this return.  The amount(s) reported on the 
        members electing to be included on this tax return.   AR1099PT(s) must equal the amount(s) reported on the 
        The amount must equal the total on Schedule A.        AR1000CR.  Send two copies of AR1099PT Form to each 
                                                              nonresident member and retain one copy for your records.  
Line 3.  Compute tax at 5.9% (.059) 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 
                                                              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 6.2% (.062) 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.

(Lines 9 through 18 – Follow instructions on form.)
Composite Inst. (R 12/10/2021)                        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 site ATAP If there are nine (9) or less Non Corporation
(Arkansas Taxpayer Access Point) at www.atap.arkansas. nonresident members represented by the return,
complete Schedule A.
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
Additional ATAP features are: information must be submitted by CD or Jump Drive.
• Make name and address change The information must be in a spreadsheet format (such
• View account letters as Excel), a database format (such as Access) or a
• ATAP is available 24 hours 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 SCHEDULE B
methods: Corporation members. Complete all of the information requested
• Call 1-800-2PAY-TAX (1-800-272-9829) for any nonresident Corporation members that are included on
• Go to www.acipayments.com and click 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
Schedule A.
Inc, a private credit card payment services provider. A
convenience fee will be charged to your credit card for the
If there are
use of this service. The State of Arkansas does not receive more than nine (9) nonresident
Corporation members represented by the return, the
this fee. You will be informed of the exact amount of the fee information must be submitted by CD or Jump Drive.
before you complete your transaction. After you complete The 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, 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 10/8/2021) Page 4 of 4

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