§ 26-51-806 - Filing returns -- Time and place -- Forms. - Arkansas Statutes

26-51-806. Filing returns -- Time and place -- Forms.

(a) (1) Returns shall be in such form as the Director of the Department of Finance and Administration may prescribe from time to time and shall be filed with the director's office at Little Rock.

(2) Returns for all income taxes other than corporation income tax, cooperative associations, and exempt organizations shall be filed as follows:

(A) If covering the preceding calendar year, on or before April 15; or

(B) If covering a fiscal year, on or before the expiration of three and one-half (31/2) months after the closing date of the period covered.

(3) Returns for corporation income tax shall be filed as follows:

(A) If covering the preceding calendar year, on or before March 15; or

(B) If covering a fiscal year, on or before the expiration of two and one-half (21/2) months after the closing date of the period covered.

(4) (A) Returns for cooperative association income tax shall be filed as follows:

(i) If covering the preceding calendar year, on or before September 15; or

(ii) If covering a fiscal year, on or before the expiration of eight and one-half (81/2) months after the closing date of the period covered.

(B) As used in this section, "cooperative association" means a cooperative association as described in 26 U.S.C. 1381(a) as in effect on January 1, 2003.

(5) (A) Returns for an exempt organization that is required to file an income tax return shall be filed as follows:

(i) If covering the preceding calendar year, on or before May 15; or

(ii) If covering a fiscal year, on or before the expiration of four and one-half (41/2) months after the closing date of the period covered.

(B) As used in this section, "exempt organization" means an organization as described in 26-51-303.

(b) (1) The director shall cause to be prepared blank forms for the returns and shall cause them to be furnished upon application, but failure to receive or secure the forms shall not relieve any taxpayer from the obligation of making any return required by this act.

(2) As far as possible and practicable for filing returns for income tax, the director shall use the same form of blanks as is used by the United States down to the net income part of the form.

(c) (1) In filing an income tax return in the State of Arkansas, a taxpayer shall not be required to execute any affidavit or other statement under oath, but shall make the following statement, which shall be annexed to the return:

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(2) The statement shall be signed by the taxpayer filing the return.

(d) (1) Every corporation filing a return under this act shall attach to the return a completed copy of its federal tax return for the same income year, including all schedules and attachments.

(2) As used in this subsection, "corporation" means a Subchapter C corporation as defined in 1361(a) of the Internal Revenue Code of 1986, in effect January 1, 1989.