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General Instructions

The Arkansas Department of Finance and Administration does not require you to file a separate extension if you have already filed a federal extension by April 15, 2015. If you do not apply for a federal extension, you may request an Arkansas extension on Form AR1055.

Your request will be allowed for up to six months to file your tax return by filing an extension form. An extension to file your return is not an extension of time to pay your taxes.

You will be charged penalty and interest on taxes owed but not paid by April 15. You can avoid paying interest by estimating how much tax, if any, you will owe and making that payment on Form AR1000ES by April 15.

Do not request an extension if your return is complete but you are unable to pay the tax due. File your return by April 15 and pay as much as you can. They will send you a notice for the balance. This may include additional charges for interest and/or penalty.

If you owe taxes, payment must be made by April 15, 2015 or penalty and interest will be assessed. If you cannot meet the filing deadline, you should apply for an extension. The extension allows additional time to complete and file your income tax return; however, the extension does not provide additional time to pay the amount of tax owed.

You can pay online at Official Payments Corporation. Visa, MasterCard, Discover Network, and American Express credit and debit cards, and other forms of payment, such as Bill Me Later® are accepted. To make a debit card payment you can use a MasterCard or Visa Debit Card or any debit card with Nyce, Pulse or Star logos.

There is a convenience fee for this service which is paid directly to the company. The amount of the fee is based on the amount of your payment.

Pay your taxes by phone by calling Official Payments toll-free at 1-800-272-9829. This automated service is available 24 hours, 7 days a week. At the end of your call you will be given a confirmation number. Save this as proof of payment for your records.

There is a convenience fee for this service which is paid directly to the company. The amount of the fee is based on the amount of your payment.

Attach the payment voucher with a check or money order in the amount of the estimated tax due made payable to Department of Finance and Administration. Write your Social Security number on your payment. Mail to:
Department of Finance and Administration
Income Tax Section
PO Box 9941
Little Rock, AR 72203-9941

Interest and penalty are charged on any unpaid tax from the original due date of the return (April 15th for most taxpayers) until the date of payment. Interest is charged at 10% per year.

Although there are penalties for not paying the tax on time, there are higher penalties for not filing a return on time. If you are late filing your return and owe the state money, you will generally have to pay a failure to file penalty of 5% of the tax owed for each month or part of a month you are late, up to a maximum of 35%.

If you file on time but do not pay on time, the failure to pay penalty is 1% per month of the unpaid taxes up to a maximum of 35%. The total combined penalties for failure to file and failure to pay cannot exceed a maximum of 35%.

Generally, interest and penalty charges will not be waived. Interest continues to accrue until the balance is paid in full.

The Arkansas Department of Finance and Administration requires that you file for a six-month extension if you cannot file your tax return by April 15, 2015.

For more information, visit The Arkansas Department of Finance and Administration – Income Tax.