AR1000ES: Individual Estimated Tax Vouchers for 2024 (2024)
Arkansas · Arkansas DFA · Used for tax years 2024
Form AR1000ES provides Arkansas individual estimated income tax payment vouchers and a worksheet for tax year 2024. The worksheet helps calculate estimated tax, and the vouchers identify the taxpayer and the amount of each payment.
Who files this form
Taxpayers subject to the Arkansas Income Tax Act must file a Declaration of Estimated Tax, Voucher 1, if they reasonably expect their estimated tax to be more than $1,000 for the income year.
The form gives conflicting wording at exactly $1,000. The filing instructions say “more than $1,000,” but the worksheet says to file if Line 8 is “$1,000 or more.” The worksheet says no declaration is required if Line 8 is less than $1,000. For further instructions, call (501) 682-1100.
Special filing and payment timing applies if farming income is reasonably expected to be at least two-thirds of total gross income from all sources.
When it's due
For tax year 2024 calendar-year filers, the vouchers print these due dates:
- Voucher 1, Declaration of Estimated Tax: April 15, 2024.
- Voucher 2: June 15, 2024.
- Voucher 3: September 15, 2024.
- Voucher 4: January 15, 2025.
If a voucher due date falls on a Saturday, Sunday, or legal holiday, payment is timely if postmarked on the next business day.
For fiscal-year filers using the 2024 form, the declaration is due by the 15th day of the fourth month of the income year. Later payments are made quarterly.
For the 2024 income year, qualifying farmers may file a declaration and pay estimated tax by the 15th day of the second month after the income year closes. Instead, they may file an income tax return and pay the full tax by the 15th day of the third month after the income year closes.
What you'll need
Have these items and details ready:
- The Estimated Tax Worksheet, which is for your records only, and the appropriate payment voucher.
- Your estimated income, deductions, tax credits, and income tax withholding for the worksheet.
- Your name, Social Security Number, address, and telephone number, plus your spouse’s name and Social Security Number if applicable.
- Your fiscal-year ending date, if applicable.
- A check or money order if paying by mail.
Last year’s income and deduction information may help you prepare your estimate, with adjustments for 2024.
How to file
- Complete the Estimated Tax Worksheet to figure your estimated tax for 2024. Keep the worksheet for your records.
- Enter the installment amount on the voucher. The general instructions say to enter one-fourth of worksheet Line 8. The worksheet provides different fractions if you first become liable later in the year.
- Round the payment to the nearest whole dollar and show cents as .00 on the voucher.
- Complete your identifying information and cut the voucher along the dotted line.
Pay online: Visit Arkansas Taxpayer Access Point, ATAP, at www.atap.arkansas.gov. Taxpayers or their representatives can log on, make payments, and manage their accounts.
Pay by mail: Attach a check or money order payable to the Department of Finance and Administration. Write your Social Security Number on the payment. Mail Voucher 1 and later payments with their vouchers to:
Department of Finance and Administration
Income Tax Section
P.O. Box 9941
Little Rock, AR 72203-9941
Common mistakes
- Not cutting out the voucher: The form warns that payment processing will be delayed if you do not cut along the dotted line. Cut as straight as possible.
- Leaving your Social Security Number off the payment: The instructions remind you to write it on your check or money order.
- Underestimating or missing quarterly payments: The form requires an estimate of at least 90% of the amount actually due. It warns of a 10% annual penalty on the underestimate, assessed quarterly, if you fail to declare and pay the required amount on the quarterly due date. The penalty is computed using the lesser of the current year’s or previous year’s tax liability.
Questions people ask
Can my 2023 overpayment count toward my 2024 estimated tax?
Yes, if you previously requested this on Form AR1000F or AR1000NR. The overpayment is credited to the primary Social Security Number on that return.
What if I first become liable to file later in the year?
The 2024 worksheet says to pay one-third of Line 8 in three installments if you first become liable on June 15, 2024; one-half in two installments if first liable on September 15, 2024; or all of Line 8 if first liable on January 15, 2025.
What if my income is uneven during the year?
The form says taxpayers with uneven income may compute the 10% underestimate penalty on an annualized basis.
Where can I get more instructions?
Call (501) 682-1100, visit Room 2300 in the Joel Y. Ledbetter Building at 7th and Wolfe in Little Rock, or write to P.O. Box 3628, Little Rock, AR 72203-3628. This help address is different from the payment mailing address.