Does Arkansas Accept a Federal Extension for Individuals?
Learn how a federal tax extension applies to your Arkansas return, and understand the critical difference between the extended deadline to file and the original deadline to pay.
Arkansas accepts a federal tax extension for individual income tax returns. If you successfully file for an automatic six-month extension with the IRS, you are also granted an extension to file your Arkansas state return. This is an extension of time to submit your paperwork, not an extension to pay any taxes you owe. The payment deadline remains the original due date, regardless of whether you have a filing extension.
How the Federal Extension Applies to Your Arkansas Return
When you file for a federal extension using IRS Form 4868, Arkansas automatically honors it, giving you until November 15 to file your state income tax return. You do not need to file a separate state-specific extension form if you have secured the federal one. The Department no longer requires a physical copy of the federal extension to be attached to your state return. Instead, when you file your Arkansas return (Form AR1000), you must check the appropriate box on the form indicating that you have filed for an extension.
The Requirement to Pay by the Original Deadline
To avoid penalties and interest, you must pay any tax you owe by the original due date, which is April 15 for most filers. Failure to pay by this deadline will result in the assessment of interest and a failure-to-pay penalty on the outstanding balance. You should make a good-faith estimate of your total state tax liability and pay at least 90% of that amount by the April deadline to avoid such penalties. To make a payment, you can use the online system through the Arkansas Taxpayer Access Point (ATAP) or mail a check or money order with Form AR1000V, the Individual Income Tax Payment Voucher.
Filing an Arkansas-Only Extension
If you need an extension for your Arkansas return but have not filed for a federal one, you must file a state-specific form. This is done by submitting Form AR1055, Request for Extension of Time to File, to the Arkansas Department of Finance and Administration by the original April 15 due date. You can file Form AR1055 electronically or by mail. Filing Form AR1055 grants an automatic extension to file until November 15, but it does not extend the deadline for paying your taxes.