Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 8 - TAX RETURNS (§§ 26-51-801 — 26-51-817) › Section 26-51-806 - Filing returns - Time and place - Forms - Definitions

(a)
(1)
Returns shall be in the form the Secretary of the Department of Finance and Administration prescribes and shall be filed with the secretary's office at Little Rock.
(2)
Returns for all income taxes other than cooperative associations and exempt organizations shall be filed as follows:
(A)
If covering the preceding calendar year, on or before April 15; or
(B)
If covering a fiscal year, on or before the expiration of three and one-half (31/2) months after the closing date of the period covered.
(3)
(A)
Returns for cooperative association income tax shall be filed as follows:
(i)
If covering the preceding calendar year, on or before September 15; or
(ii)
If covering a fiscal year, on or before the expiration of eight and one-half (81/2) months after the closing date of the period covered.
(B)
As used in this section, "cooperative association" means a cooperative association as described in
26 U.S.C. § 1381(a)
as in effect on January 1, 2003.
(4)
(A)
Returns for an exempt organization that is required to file an income tax return shall be filed as follows:
(i)
If covering the preceding calendar year, on or before May 15; or
(ii)
If covering a fiscal year, on or before the expiration of four and one-half (41/2) months after the closing date of the period covered.
(B)
As used in this section, "exempt organization" means an organization as described in §
26-51-303
.
(b)
(1)
The secretary shall cause to be prepared blank forms for the returns and shall cause them to be furnished upon application, but failure to receive or secure the forms shall not relieve any taxpayer from the obligation of making any return required by the Income Tax Act of 1929, §
26-51-101
et seq.
(2)
As far as possible and practicable for filing returns for income tax, the secretary shall use the same form of blanks as is used by the United States down to the net income part of the form.
(c)
(1)
In filing an income tax return in the State of Arkansas, a taxpayer shall not be required to execute any affidavit or other statement under oath, but shall make the following statement, which shall be annexed to the return:
"I declare, under the penalties of perjury, that the foregoing statements are true to the best of my knowledge and belief and that all my ............... income is reported hereon." (Year)
(2)
The statement shall be signed by the taxpayer filing the return.
(d)
(1)
Every corporation filing a return under the Income Tax Act of 1929, §
26-51-101
et seq., shall attach to the return a completed copy of its federal tax return for the same income year, including all schedules and attachments.
(2)
As used in this subsection, "corporation" means a Subchapter C corporation as defined in
26 U.S.C. § 1361(a)
, in effect January 1, 1989.
(e)
(1)
A tax practitioner that files a taxpayer's federal income tax return electronically shall also file the taxpayer's Arkansas income tax return electronically.
(2)
The secretary may waive the electronic filing requirement under subdivision (e)(1) of this section if the secretary determines that filing a taxpayer's Arkansas income tax return electronically would cause an undue hardship on the tax practitioner.
Amended by Act 2021, No. 635,§ 1, eff. 4/12/2021.
Amended by Act 2021, No. 143,§ 2, eff. 1/1/2021.
Amended by Act 2019, No. 910,§ 3737, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 3736, eff. 7/1/2019.
Amended by Act 2017, No. 48,§ 2, eff. 1/26/2017.
Amended by Act 2015, No. 896,§ 6, eff. for tax years beginning on or after January 1, 2016.
Acts 1929, No. 118, Art. 4, § 22; 1929, No. 118, Art. 9, § 43; 1935, No. 23, § 1; 1937, No. 183, § 1; Pope's Dig., §§ 14045, 14066; Acts 1947, No. 158, § 1; 1979, No. 600, § 1; 1981, No. 403, § 1; A.S.A. 1947, §§ 84-2027, 84-2028, 84-2048; Acts 1989, No. 826, § 7; 2003, No. 774, § 2; 2007, No. 369, §§ 3, 4.