When Are State Taxes Due in Arkansas?
Understand the key dates for meeting your Arkansas state tax responsibilities. This guide clarifies filing and payment timelines to help you stay compliant.
Annual State Income Tax Deadline
The primary deadline for filing Arkansas individual income tax returns is April 15. This date aligns with the federal income tax deadline. It is the final day to submit your annual state tax return, such as Form AR1000F for full-year residents, and to pay any outstanding tax liability without incurring penalties.
Should the standard April 15 deadline fall on a weekend or a public holiday, the due date automatically shifts to the next business day. For example, if April 15 is a Saturday, the deadline would move to the following Monday, assuming it is not a holiday.
Filing for an Income Tax Extension
If you file for a federal extension, Arkansas automatically extends your state filing deadline to November 15, which is one month after the federal extended due date. You do not need to file a separate state extension form in this case; you simply check the appropriate box on your Arkansas return when you file. If a federal extension is not filed, a state-specific extension can be requested using Form AR1055, which must be postmarked by the original April 15 deadline.
The extension only provides additional time to file the tax return, not additional time to pay any taxes owed. Any estimated tax liability for the year is still due by the original April 15 deadline. To avoid penalties and interest, you must pay at least 90% of your actual tax liability by this date.
Quarterly Estimated Tax Deadlines
Certain individuals are required to pay their income taxes in quarterly installments throughout the year. This applies to self-employed individuals, freelancers, and those with significant income from sources not subject to withholding, such as investments or rental properties.
The deadlines for these quarterly estimated payments are standardized. The first payment is due on April 15, coinciding with the annual filing deadline. Subsequent payments are due on June 15, September 15, and the final installment for the tax year is due on January 15 of the following year. Adhering to this schedule is necessary to avoid underpayment penalties.
Annual Property Tax Due Date
Property taxes in Arkansas represent a separate and distinct obligation from income taxes. These taxes are assessed and collected at the county level, funding local services such as schools, infrastructure, and law enforcement. While administered locally, the state sets a consistent deadline for payment to ensure uniformity across its counties. The deadline for paying property taxes without penalty is October 15 of each year. Timely payment is important for the financial operations of local governments and for property owners to avoid late fees and more severe consequences.
Penalties for Missing a Deadline
The state imposes a failure-to-file penalty of 5% of the unpaid tax for each month the return is late, up to a maximum of 35%. A separate failure-to-pay penalty applies if you do not pay by the April 15 deadline, even if you have a filing extension. This penalty is 1% of the unpaid tax per month, with a maximum of 35%. Additionally, interest is charged on the unpaid balance at a rate of 10% per year until the amount is paid in full.