Main Navigation
Form AR1100ESCT Fillable Corporation Estimated Tax Declaration Vouchers
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)
1 One fourth (1/4) on or before the 15th day of the 4th month of the tax year 1816 West 7th Street 2 One fourth (1/4) on or before the 15th day of the 6th month of the tax year 3 One fourth (1/4) on or before the 15th day of the 9th month of the tax year 4 One fourth (1/4) on or before the 15th day of the 12th month of the tax year EFT Unit Corporation Income Tax Section Email: EFTUnit@dfa arkansas gov Email: corporation income@dfa arkansas gov Fax: (501) 682 7904 Fax: (501) 682 7114 First $3 000 of NTI 1 0% Ledbetter Building Room 2250 Little Rock AR 72201 1030 Little Rock AR 72203 3566 Little Rock AR 72203 0919 Next $14 000 of NTI 5 0% Next $3 000 of NTI 2 0% Next $5 000 of NTI 3 0% Next $75 000 of NTI 6 0% NUMBER DATE AMOUNT APPLIED TO THIS INSTALLMENT FOR PERIOD Over $100 000 of NTI 6 5% P O Box 3566 P O Box 919 Phone: (501) 682 7105 Phone: (501) 682 4775 Physical Address: Tax Year Ending Tax Year Ending Tax Year Ending VOUCHER OVERPAYMENT CREDIT TOTAL PAYMENTS (ex 1 234 567 00) (ex 1 234 567 00) (ex 1 234 567 00) (MM/DD/YYYY) (MM/DD/YYYY) (MM/DD/YYYY) (R 12/31/2014) (R 12/31/2014) (R 12/31/2014) 1 Amended Estimated Tax: $ 1 Taxable Income Expected: $ 1 WHO MUST MAKE ESTIMATED PAYMENTS 2 Estimated Income Tax Liability: $ 2 Less Amount of Prior Estimated Tax Payment Made: $ 2 WHEN TO FILE ESTIMATED AND EXTENSION PAYMENT VOUCHERS 3 AMENDED DECLARATION 3 Balance: (Line 1 less Line 2) $ 3 Number of Installments: 4 Amount of Each Installment: (Line 2 divided by Line 3) $ 4 Number of Remaining Installments: 4 UNDERESTIMATE OF TAX 5 Amount of Each Installment: (Line 3 divided by Line 4) $ 5 CONTACT INFORMATION A corporation first meeting the requirements for filing a declaration of estimated income tax after the 15th day of the 4th month of the tax year shall make A corporation may file these estimated income tax payments through the Arkansas Taxpayer Access Point (ATAP) method Please visit the above referenced A corporation with an estimated quarterly income tax liability equal to or greater than $20 000 is required to pay the estimates by the Electronic Funds A Estimate Vouchers 1 Through 4: A corporation required to file corporation income tax payment vouchers 1 through 4 must use the forms provided A taxpayer who makes a declaration of estimated tax for the tax year shall estimate an amount not less than 90% of the amount actually due Should a Address Address Address after the close of the tax year AMENDED COMPUTATION (Use if Estimated Tax is substantially changed after the first installment Refer to Instruction No 3) Amount Amount Amount amount of the underestimate The penalty herein provided shall not be applicable if the original amount of estimated tax paid is the same amount shown An Arkansas corporation income tax return filed after the original due date of two and one half (2 ) months after the close of the tax year will be assessed and Administration a declaration of the estimated tax for the tax year if such taxpayer can reasonably expect the estimated tax to be more than $1 000 and file such declaration on or before the next regular quarterly tax payment due date and Instructions April 30 8/15 10/15 1/15 4/15 April 30 8/15 10/15 1/15 4/15 AR1100ESCT AR1100ESCT AR1100ESCT AR1100ESCT Instructions (R 12/31/2014) attached on or before the 15th day of the third month after the close of the Corporation s tax year The Voucher 5 Extension payment may be filed August 31 12/15 2/15 5/15 8/15 August 31 12/15 2/15 5/15 8/15 B Extension Voucher 5: A corporation required to file an extension corporation income tax payment Voucher 5 must submit the Voucher with payment basis Use Form AR2220A and attach of Form AR2220 City State Zip City State Zip City State Zip Corporation Corporation Corporation CORPORATION ESTIMATED INCOME TAX INSTALLMENT PAYMENT DUE DATE CORPORATION ESTIMATED INCOME TAX INSTALLMENT PAYMENT DUE DATE Corporation Income Tax CORPORATION INCOME TAX RATE December 31 4/15 6/15 9/15 12/15 December 31 4/15 6/15 9/15 12/15 Due Date Due Date Due Date Enter Whole Dollars Enter Whole Dollars Enter Whole Dollars Estimated Corporation Income Tax Payment Estimated Corporation Income Tax Payment Estimated Tax Declaration Vouchers ESTIMATED TAX WORKSHEET (Keep for your records) Every taxpayer subject to the tax levied by Act 118 of 1929 as amended except estates shall make and file with the Commissioner of Revenue Department of Finance Extension Corporation Income Tax Payment Farming corporations whose income from farming for the tax year can reasonably be expected to amount to at least two thirds (2/3) of the total gross income February 28 6/15 8/15 11/15 2/15 February 28/29 6/15 8/15 11/15 2/15 Federal Employer Identification Federal Employer Identification Federal Employer Identification from all sources for the tax year may file such declaration and pay the estimated tax on or before the 15th day of the 2nd month after the close of the If after filing a declaration the estimated tax is substantially increased or decreased as the result of a change in income or exceptions an amended declaration If the corporation is authorized to file and files the quarterly estimated income tax payments through the EFT method paper estimated Vouchers are not in four (4) equal installments as follows: interest and failure to file and/or failure to pay penalty from the original return due date until the date the return is filed and the tax is paid This will include it becomes necessary to file such amended declaration Care must be taken to clearly mark Form AR1100ESCT as being AMENDED DECLARATION January 31 5/15 7/15 10/15 1/15 January 31 5/15 7/15 10/15 1/15 July 31 11/15 1/15 4/15 7/15 July 31 11/15 1/15 4/15 7/15 June 30 10/15 12/15 3/15 6/15 June 30 10/15 12/15 3/15 6/15 March 31 7/15 9/15 12/15 3/15 March 31 7/15 9/15 12/15 3/15 May 31 9/15 11/15 2/15 5/15 May 31 9/15 11/15 2/15 5/15 Name of Name of Name of NOTE: Please cut each voucher as straight as possible along the dotted line NOTE: Please cut each voucher as straight as possible along the dotted line NOTE: Please cut each voucher as straight as possible along the dotted line November 30 3/15 5/15 8/15 11/15 November 30 3/15 5/15 8/15 11/15 Number Number Number October 31 2/15 4/15 7/15 10/15 October 31 2/15 4/15 7/15 10/15 of 12 months (Refer to instructions on back of Form AR2220 ) A taxpayer who has an uneven income may compute the 10% penalty on an annualized of the 3rd month after the close of the tax year of this of this of this or approved by the Corporation Income Tax Section to ensure the payment is properly applied The estimated vouchers with payments attached are due participating in the EFT payment method must contact the EFT Unit by mail telephone or visit our website listed below Payment Payment Payment RECORD OF ESTIMATED TAX PAYMENTS required to be mailed to the Corporation Income Tax Section A corporation remitting estimated quarterly income tax payments Vouchers 1 through 4 September 30 1/15 3/15 6/15 9/15 September 30 1/15 3/15 6/15 9/15 should be filed on or before the next regular quarterly tax payment date as set forth in section 2A above Form AR1100ESCT shall be used when STATE OF ARKANSAS STATE OF ARKANSAS STATE OF ARKANSAS tax year In lieu of filing any declaration the farming corporation may file an income tax return and pay the tax on or before the 15th day of the 3rd month taxpayer fail to make an estimate on any quarterly due date equivalent to at least 90% of the final tax due there shall be added a penalty of 10% on the Telephone # Telephone # Telephone # The Arkansas corporation income tax rate is a graduated rate applied to the Arkansas Net Taxable Income (NTI) as follows: the assessment of interest and penalty on a return filed on a federal or Arkansas extension if the tax due as reflected on the return is not paid on or before The Corporation Income Tax Table may be found in the instructions provided for filing the Arkansas Corporation Income Tax Return Form AR1100CT at the original Arkansas return due date Therefore to avoid interest and penalty any tax due reflected on the return must be paid on or before the 15th day through the EFT method must remit each payment no later than the day before each quarterly due date through the EFT or ATAP methods referenced in item 1 above to be due by the return of the taxpayer for the preceding year where such return showing a liability for tax was filed by the taxpayer for the preceding year Transfer (EFT) method A corporation with an estimated quarterly income tax liability less the $20 000 may elect to pay by the EFT method Each corporation Twelve Month 1st 2nd 3rd 4th Twelve Month 1st 2nd 3rd 4th Voucher Voucher Voucher website for additional information website www arkansas gov/dfa or by calling (501) 682 4775 Year Ended Installment Installment Installment Installment Year Ended Installment Installment Installment Installment You must cut along the dotted line or the processing of your payment will be delayed You must cut along the dotted line or the processing of your payment will be delayed You must cut along the dotted line or the processing of your payment will be delayed