1.26 Ark. Code R. 51-807 - Federal Extension of Time

It is important that a complete income tax return be filed on or before the return's due date. An incomplete income tax return will not be accepted. If the taxpayer is unable to file a complete return on or before the return's due date, the Department is authorized to grant a reasonable extension of time for filing the income tax return. Form AR1055, Request For Extension Of Time For Filing Income Tax Returns, is available for use in requesting an extension. The request should state in detail the necessity for the extension, and whether or not the federal government has granted such extension. If the request is approved, the Department will mail a confirmation to the taxpayer. A copy of the confirmation must be attached to the income tax return when it is filed. A tax practitioner submitting a request for an extension of time must complete a separate request for each taxpayer. Refer to 1. 26-18-505(a)(3)(A) and 1. 26-18-505(a)(3)(B) for important related information on 'state" extensions of time. Any federal extensions that have been taken should be applied first; Arkansas (that is, state) extensions should be applied subsequent to any federally granted extensions.

Requests for extensions on "C" corporation income tax returns should be addressed to: Corporation Income Tax Section, P.O. Box 919, Little Rock, Arkansas 72203-0919.

Notes

1.26 Ark. Code R. 51-807