AR1100-WH: Withholding Summary (2024)
Arkansas · Arkansas DFA · Used for tax years 2024
Form AR1100-WH is the Arkansas Corporation Income Tax or Pass-Through Entity Tax Withholding Summary. It lists partnerships that withheld Arkansas income tax on behalf of a corporation or pass-through entity tax filer, along with the Arkansas taxable income allocated and tax with
Who files this form
Use Form AR1100-WH if your corporation or pass-through entity (PET) has withholding tax paid on its behalf by an entity taxed as a partnership.
The form explains that the partnership must have filed Form AR941PT or Form AR1000CR and issued your corporation or PET a withholding statement on Form AR1099PT for a tax year ending during the tax year of your return.
What you'll need
Have your Form AR1099PT withholding statement and the following information ready:
- Your tax year beginning and ending dates.
- Your corporation or PET name and Federal Employer Identification Number (FEIN).
- The name and FEIN of each partnership that withheld tax on your behalf.
- The Arkansas taxable income allocated to you by each partnership and the Arkansas income tax each partnership withheld.
The form provides lines 1 through 10 for partnership details and spaces at the bottom for total Arkansas taxable income and total Arkansas withholding.
Common mistakes
- Assuming reported withholding automatically qualifies for credit. The withholding credit is allowed only if the partnership actually paid the withholding tax reported.
- Using the wrong period when fiscal years differ. If your fiscal year ends on a different date from the pass-through entity's fiscal year, you may claim withholding payments for the fiscal period that ends during your corporation's or PET's fiscal year.
Questions people ask
Where do I enter the total withholding on my tax return?
Enter the total on AR1100-WH and on AR1100CT, page 2, Schedule B, line 7; AR1100S, line 32; or AR1100PET, page 1, line 12, as applicable.
What information goes on lines 1 through 10?
Enter each withholding partnership's FEIN and name, the Arkansas taxable income it allocated to your corporation or PET, and the Arkansas income tax it withheld on your behalf.
Can I receive credit if the partnership reported withholding but did not pay it?
No. The form states that credit is allowed only if the partnership actually paid the reported withholding tax.
How is withholding treated when calculating estimated tax underpayment penalties?
Withholding payments are divided equally among the quarters for purposes of determining underpayment of estimated tax penalties.