AR1155: Extension of Time to File Request (2024)
Arkansas · Arkansas DFA · Used for tax years 2024
Form AR1155 requests an extension of time to file an Arkansas corporation income tax return. It identifies the entity, tax year, return type and requested extension, and includes a corporation extension payment voucher.
Who files this form
File AR1155 only if you are requesting one of these Arkansas filing extensions:
- A 60-day extension from the federal extended return due date.
- A 180-day extension from the Arkansas original return due date.
The form lists C corporations, cooperative associations and exempt organizations filing AR1100CT, and S corporations filing AR1100S. It also includes entity selections for partnerships and limited liability companies electing the “Check the Box” provision for state income tax purposes.
What you'll need
Have the following information ready:
- Corporation name, mailing address, telephone number and federal employer identification number.
- Tax year beginning and ending dates. Both are required.
- Return type, domestic or foreign corporation status, NAICS code, incorporation date and date business began.
- Payment amount and tax year ending date for the payment voucher, if making a payment.
For an Arkansas consolidated C corporation return, request the extension for the parent corporation and list the subsidiaries in the federal group eligible to file in the Arkansas consolidated group.
For an S corporation parent, include a schedule of Q Subs under the parent.
How to file
- Complete the corporation information and required tax year beginning and ending dates.
- Indicate the type of return in Item 1.
- In Item 2, check only one box: Box A for the 60-day extension from the federal extended return due date, or Box B for the 180-day extension from the Arkansas original return due date.
- Include any required subsidiary list or Q Sub schedule.
The form lists these submission options:
Email: corporation.income@dfa.arkansas.gov
Mail:
Department of Finance and Administration
Corporation Income Tax
P.O. Box 919
Little Rock, AR 72203-0919
For a payment, enter whole dollars and make the check or money order payable in U.S. dollars to “Dept. of Finance and Administration.”
Common mistakes
- Leaving tax year dates blank. The beginning and ending dates are required fields.
- Checking both extension boxes. Item 2 says to check only Box A or Box B.
- Checking both corporation-status boxes. Select only one: domestic (in state) or foreign (out of state).
- Mailing the request late. The form says requests postmarked after the return's due date will not be considered. This also applies to an additional extension. File by the original due date or, if applicable, the extended due date.
Questions people ask
What is the difference between Box A and Box B?
Box A requests 60 additional days from the federal extended return due date. Box B requests 180 additional days from the Arkansas original return due date.
Who requests an extension for an Arkansas consolidated C corporation group?
Request the extension for the parent corporation and list the subsidiaries in the federal group eligible to file in the Arkansas consolidated group.
What must an S corporation parent include?
The parent must request the extension, include a schedule of Q Subs under the parent and file the Arkansas return.
Can I email the extension request?
The form lists corporation.income@dfa.arkansas.gov as the email destination.