Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Regulation 1997-4 - Comprehensive Individual Income Tax Regulations › Rule 26-51-807 - FILING RETURNS - EXTENSIONS OF TIME › Rule 1.26-51-807(a) - Extension of Time - Generally

Current through Register Vol. 49, No. 6, June, 2024
A taxpayer who requests an
automatic
extension
					 of time for filing his or her federal income tax return (by filing Form 4868
					 with the IRS) shall be entitled to receive the same extension of time to file
					 the taxpayer's
corresponding
Arkansas income tax return. However,
					 in order to take advantage of the federal automatic extension for state
					 purposes, the taxpayer must check the appropriate box on the corresponding
					 Arkansas return indicating that he or she has already requested an automatic
					 federal extension. Beginning with the 1997 tax year, the Department will no
					 longer require that a copy of Form 4868 be attached to a taxpayer's state
					 return. The federal extension provided by Form 4868 extends the due date for
					 filing a federal individual income tax return by four (4) months from April 15
					 to August 15 (for a calendar year taxpayer). This federal extension is provided
					 automatically and need not be approved by the IRS provided Form 4868 is
					 properly completed and filed. Assuming the box on the taxpayer's Arkansas
					 income tax return indicating that the taxpayer has already requested an
					 automatic federal extension has been checked, the return must be filed with the
					 Department on or before August 15 (for a calendar year taxpayer).
"Corresponding" means the same type of state and federal
					 income tax return. For example, a properly completed Form 4868 for a federal
					 individual income tax return will also apply to an Arkansas individual income
					 tax return. However, this automatic extension cannot be used to obtain an
					 extension of time to file a noncorresponding Arkansas income tax return, such
					 as a fiduciary or partnership return.
A taxpayer who requests and is granted an extension of time
					 for filing his or her federal income tax return beyond the automatic four (4)
					 month extension period
and who attaches a copy of the document granting
					 the additional federal extension to the taxpayer's corresponding Arkansas
					 income tax return
, shall automatically receive an additional extension
					 of time until the due date of the federal income tax return to file the
					 corresponding Arkansas income tax return. Federal Form 2688 is used to request
					 an extension beyond the four (4) month period that is automatically available.
					 In undue hardship cases, an extension of up to six (6) months from the original
					 due date of the return will be granted. For a calendar year taxpayer, a six (6)
					 month extension would push the filing due date for the taxpayer's federal and
					 Arkansas individual income tax returns to October 15.
As set forth in 1.
					 26-18-505,
					 a taxpayer who does not obtain any type of federal extension may nonetheless
					 request an extension of the due date for filing his or her Arkansas individual
					 income tax return. Moreover, an extension can be requested from the Department
					 even when a federal extension (4 or 6 months) has been taken. However, such a
					 request must be submitted before the federal extension period expires. Arkansas
					 Form AR1055 must be properly completed for such requests and filed with the
					 Department. When no federal extension has been taken, Form AR1055 must be filed
					 before the due date for filing Arkansas individual income tax returns, which is
					 May 15 for calendar year taxpayers. The extension request (up to ninety (90)
					 days), will be granted for good cause shown. An additional extension of up to
					 another ninety (90) days may be granted under extraordinary circumstances. The
					 request for an additional extension of time must be requested in the form of a
					 letter setting forth in detail the reasons why the additional extension is
					 needed, along with a copy of the approved initial (i.e. good cause) extension.
					 The request for an additional extension of time, along with a copy of the
					 approved initial extension and any other supporting documentation, should be
					 sent to:
Mr. Clarence Collins, Manager
Individual Income Tax Section
Arkansas Dept. of Finance & Administration
P. O. Box 3628
Little Rock, AR 72203-3628
Arkansas individual income tax returns filed after the
					 original due date (i.e. late) without the appropriate box checked or without
					 the appropriate state or federal extension documents, will be considered
					 delinquent and thus subject to a "failure to file" penalty.