AR1100CT: Corporation Income Tax Return (2024)
Arkansas · Arkansas DFA · Used for tax years 2024
Form AR1100CT is the 2024 Arkansas Corporation Income Tax Return. It reports income, deductions, taxable income, credits, payments, and any refund or tax due, and includes a schedule for multistate corporations to apportion income to Arkansas.
Who files this form
AR1100CT is the Arkansas corporation income tax return. The form lists these filing-status options:
- Corporation operating only in Arkansas.
- Multistate corporation using direct accounting. Prior written approval is required.
- Multistate corporation using apportionment.
- Consolidated return, with the number of corporate entities in Arkansas entered.
The form also has boxes for an LLC or partnership electing “Check the Box.” The supplied text does not state filing thresholds or detailed rules about which entities must file.
What you'll need
Attach a completed copy of the federal return. Depending on the entries you report, the form also calls for:
- Income and deductions: AR1100REC for taxable interest, taxes, and depreciation, with an exception noted for IRC 179D; Schedule D (Form 1120) for capital gain net income; Form 4797 for the gain or loss reported on line 9; and a schedule for other deductions, with an exception noted for IRC 179D.
- Multistate income: AR1100ADJ for adjustments, a schedule for direct income allocated to Arkansas, AR1100NOL for apportioned net operating losses, and a schedule for other business gross receipts. Complete AR-718 if required for special industry or alternative apportionment.
- Credits and payments: All original certificates and Schedule AR1100BIC for business incentive credits, and AR1100-WH for withholding payments.
- Other entries: AR1100CO for check-off contributions and AR2220-CT for the estimated-tax underpayment penalty.
How to file
Complete the corporation's identifying information, tax-year beginning and ending dates, and one filing-status box. Report income and deductions on page 1 and complete Schedule B for the tax computation. Schedule A is labeled for multistate corporation apportionment.
Attach the completed federal return and applicable schedules. Have the officer sign and date the Arkansas return and enter their title. The form also provides preparer signature and identifying-information fields.
Mail the return to:
Corporation Income Tax
P O Box 919
Little Rock, AR 72203-0919
Do not staple the return, schedules, statements, or attachments.
Common mistakes
- Stapling the filing: The form says not to staple returns, schedules, statements, or attachments.
- Forgetting the federal return or signature: Attach a completed federal return and sign the Arkansas return.
- Choosing multiple filing statuses: Check only one filing-status box.
- Using direct accounting without approval: Prior written approval is required.
- Using the wrong apportionment factors: Property and payroll factors apply only under certain special industry regulations. All other filers must use single sales factor apportionment.
- Missing the 100% factor note: Schedule A says not to complete it if all factors in Section B are 100%. The return should be filed as Status 1.
Questions people ask
How do I indicate that I filed an extension form?
The return has separate checkboxes for filing Automatic Federal Extension Form 7004 and Arkansas Extension Form AR1155.
Can I apply an overpayment to the next tax year?
Yes. Schedule B, line 10, provides a space for the amount applied to the next tax year.
What extra entry is needed for an amended return?
Check the amended-return box. Schedule B directs you to enter the amended tax liability on line 4 and the net tax paid or refunded on previous returns for the same tax year on line 8.
Can I let the Arkansas Revenue Agency discuss the return with my preparer?
Yes. The signature area has Yes and No boxes asking whether the agency may discuss the return with the preparer shown.