States / Arkansas

Arkansas

Last checked Oct 22, 2026

Arkansas practitioners use about five state logins for tax and payroll work, run by three offices. State taxes go through the Department of Finance and Administration's ATAP portal on the Arkansas Integrated Revenue System (AIRS), which FAST Enterprises built on GenTax under a $27 million contract that ran from 2008 to 2012. FAST has maintained it ever since: the state's checkbook shows $95.8 million paid to FAST from fiscal 2013 to fiscal 2026, and the 2023 support contract drew a single bid. Unemployment insurance is run by the Division of Reemployment (formerly part of the Division of Workforce Services): employers use Tax21, which also took over new hire reporting in 2023, and claimants use EZARC. In March 2023 the state dropped plans to hire an outside UI system vendor and chose to modernize in house, using a $10.4 million Carahsoft contract to move its mainframe system to the cloud. Business filings and franchise tax go through Secretary of State systems on ark.org whose vendor was not found. Arkansas has no state paid family and medical leave program; a 2023 law only lets private insurers sell family leave coverage.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Sarah Huckabee Sanders
    • Chief Financial Officer, State of Arkansas / Secretary, Arkansas Department of Finance and Administration: Jim Hudson Arkansas Department of Finance and Administration
    • Secretary of Commerce: Hugh McDonald Arkansas Division of Reemployment

Employer account numbers

Checked Oct 29, 2026.

Two state agencies issue Arkansas employer numbers: the Department of Finance and Administration's Withholding Tax Branch (income tax withholding, an Account ID ending in WHW, registered in ATAP or on Form AR-1R) and the Department of Commerce's Division of Reemployment, which runs unemployment insurance and whose Tax21 employer site still carries the earlier Division of Workforce Services name (a 9-digit employer account number). The UI advance interest tax, extended benefit tax and administrative assessment, when in effect, are added to the employer's total UI rate on the same account.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Arkansas Division of Reemployment

Arkansas taxes the first $7,000 of each employee's wages. For 2026 the Division lists a new employer rate of 2.0% and an experienced employer range of 0.2% to 5.1%, with deficit rates of 6.1%, 8.1% and 10.1%; these appear to include the 0.1% administrative assessment that replaced the stabilization tax on July 1, 2023. The same 2026 table also shows a "Stabilization Rate" of 0.2%, which the Division's handbook does not explain.

Taxable wage base

2026: $7,000
Not indexed on the pages read: a flat $7,000 per employee per calendar year. source Public record

New employer rate

2026: 2% The Division's 2026 table gives 2.0%. The Employer Handbook says the new employer rate is 1.9% plus any additional taxes in effect, from January 1, 2024 (2.9% plus additional taxes before then), kept until the employer has three years of chargeable benefit experience. DOL's Significant Provisions effective July 2026 lists a base new employer rate of 1.8%, which does not match the handbook's 1.9%; the Division's figure is used. source Public record

Rate range

2026: 0.2% to 5.1%, Base rate by reserve ratio (0.1% at 9.95% or more down to 5.0% for a positive reserve under 1.35%), plus additional taxes in effect; deficit accounts 6.0%, rising to 8.0% after four deficit years and 10.0% after eight The Division's 2026 table gives 0.2% to 5.1% and deficit levels of 6.1%, 8.1% and 10.1%, which equal the handbook's base and deficit rates plus 0.1%. DOL's July 2026 summary lists base rates of 0.10% to 6.00% for Arkansas (excluding surtaxes). The rate calculation period is July 1 through June 30. source Public record

Other assessments

• Administrative assessment (Arkansas Code 11-10-706), which replaced the stabilization tax on July 1, 2023: 0.125% for the third quarter of 2023 through the second quarter of 2024, then 0.1% from the third quarter of 2024. The Division's 2026 table separately lists a "Stabilization Rate" of 0.2%, not explained on the pages read. (2026) source Public record
• Advance interest tax (Arkansas Code 11-10-708): 0.2%, imposed the quarter after an outstanding Title XII advance begins to accrue interest; Arkansas had no advance on January 1, 2026 per DOL (2026) source Public record
• Extended benefit tax (Arkansas Code 11-10-540): 0.1% of taxable payroll when triggered by the trust fund balance; whether it is in effect for 2026 was not stated (2026) source Public record

Rate notices

An Experience Rating Notice is sent to each liable employer on or before February 1 each year, showing the total rate for the current calendar year.. Protest: The notice is final and binding unless a written application for review and redetermination is filed with the Division within thirty days from the date the notice was mailed. source Public record

Voluntary contributions

Allowed, March 31 of the rate year (payments may be made from January 1 to March 31); a voluntary payment schedule, if applicable, comes with the Experience Rating Notice, and a new rate notice is mailed after the recalculation. Experience rated employers only. source Public record

Filing

Employer's Quarterly Wage and Contribution Report (DWS-ARK-209B; 209BR for reimbursable employers, 209BS for seasonal industries)
Due: Last day of the month after the quarter: April 30, July 31, October 31, January 31.
Electronic filing: Required for employers with 250 or more employees (Tax21); the Division strongly urges all employers to file in Tax21.
Tax21 source Public record

FUTA credit reduction

None. Not listed by the U.S. Department of Labor as having a Title XII advance balance on January 1, 2026. Arkansas's last credit reductions were 0.3% (2011), 0.6% (2012) and 0.9% (2013). source Public record

Recent and coming changes

• Jul 1, 2023 Stabilization tax replaced by an administrative assessment (0.125%, reduced to 0.1% from the third quarter of 2024). source Public record
• Jan 1, 2024 New employer rate lowered to 1.9% plus additional taxes, from 2.9% plus additional taxes; the 12.0% and 14.0% deficit rates were dropped, leaving 6.0%, 8.0% and 10.0%. source Public record

The total tax rate on the Experience Rating Notice is the base or deficit rate plus the additional taxes in effect. Contributions credited in the rate calculation exclude the advance interest, extended benefit and stabilization taxes. The Employer Handbook's file name is dated 2022-08-11, but its text describes changes through the third quarter of 2024; the 2026 figures come from the Division's employer services page.

Not confirmed: The 2026 "Stabilization Rate 0.2%" line on the Division's employer services page: the handbook says the stabilization tax was replaced by a 0.1% administrative assessment, so the Division should be asked what the 0.2% is and whether it is included in the 2.0% and 0.2% to 5.1% figures. New employer base rate: handbook 1.9% versus DOL's July 2026 summary 1.8%; the Division's 2.0% total is used. 2027 wage base and rates: not published by the Division when checked (notices go out by February 1). Whether the administrative assessment and the other additional taxes count toward the FUTA credit: not stated in the sources read.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Employees give the employer Form AR4EC (or AR4ECSP to claim exemption); with no certificate on file the employer withholds without exemptions or dependents. Bonuses and commissions are withheld at a flat 3.7%, the top rate after the 2026 cut from 3.9%. Arkansas has no reciprocal agreement, but residents of Texarkana, Arkansas, and Texarkana, Texas residents working in Texarkana, Arkansas, are exempt (Form AR-TX-4EC); nonresidents are withheld on from the first day of work in Arkansas.

Withholding certificate

Form AR4EC, Employee's Withholding Exemption Certificate (R 12/04/2025); Form AR4ECSP, Employee Special Withholding Exemption Certificate; Form AR4P for pensions and annuities. Ask each new employee to complete AR4EC or AR4ECSP when they start work; it stays in effect until the employee gives a new one. A new certificate is due within 10 days if exemptions or dependents decrease for divorce, separation or support reasons; other decreases require a new certificate by December 1 of the year they occur. With no certificate on file: Withhold state income tax without exemptions or dependents. AR4ECSP exempts wages from withholding. ARW-4MS, Annual Withholding Tax Exemption Certificate for Military Spouse, under the Military Spouses Residency Relief Act, filed with the employer each year. AR-TX-4EC, Texarkana Employee's Withholding Exemption Certificate, for the Texarkana border city exemption. source Public record

Supplemental wages

2026: 3.7%. Deduct 3.7% of the bonus or commission for state income tax; the Department notes it may overwithhold in some cases. source Public record

Withholding tables

Withholding Tax Formula Method, effective 01/01/2026 (and Withholding Tax Tables for Employers) (2026). Annualize gross pay, subtract the $2,470 standard deduction, apply the 2026 brackets (0% to 3.7%, with bracket adjustments from $94,701 to $97,600), subtract $29 per AR4EC exemption, and divide by pay periods. The Department also posts separate withholding tables for low income, and line 5 of the AR4EC lets an employee claim the low-income tax rates.

Reciprocity

No reciprocal agreements. Employee form: AR-TX-4EC (Texarkana border city exemption only). No reciprocal agreement is stated. Ark. Code Ann. 26-52-604 exempts residents of Texarkana, Arkansas, and exempts Texarkana, Texas city residents on wages earned in Texarkana, Arkansas; the employer gives qualifying employees Form AR-TX and files AR-3Q-TEX with the state copy of AR-TX by February 28. source Public record

Nonresidents working here

From the first day: tax is withheld on all wages paid to nonresident employees for services performed in Arkansas, allocated by working days in the state (or by sales volume for commissioned salespeople). Convenience of the employer: null: the instructions say an employer need not withhold from an employee who does not work in Arkansas, and do not state a convenience rule. Withholding Tax Employer's Instructions (effective 01/01/2026, revised 4/27/26). source Public record

Deposits and returns

• monthly: All new registrations are monthly filers until reclassified. Due 15th day of the following month, with Form AR941M (a zero voucher is required for months with no tax withheld)
• annual: Reclassified by the Withholding Tax Section once the account has a filing history and tax withheld is under $1,000. Due January 31 of the following year, with Form AR941A

Monthly payment voucher AR941M (or annual AR941A); annual reconciliation AR3MAR due February 28. W-2 and AR3MAR details: see the information returns page. Employers who average $20,000 or more in Arkansas withholding tax each month must pay electronically (ATAP, ACH credit or ACH debit). Employers with 125 or more employees must file W-2s electronically. Arkansas Taxpayer Access Point (ATAP) source Public record

Annual reconciliation

AR3MAR, due On or before February 28, or within 30 days after termination of the business.. With the W-2 and 1099 filing rules

Recent and coming changes

• Jan 1, 2026 SB1 (2026 session) reduced the top individual income tax rate to 3.7% for the 2026 and following tax years; the withholding formula effective 01/01/2026 and the supplemental rate use 3.7%. source Public record
• Form AR4EC revised (R 12/04/2025) for 2026, with low-income rate qualification amounts. source Public record

Interstate rail and motor carrier employers withhold only from Arkansas residents and from nonresidents who perform all their regularly assigned duties in Arkansas; interstate air carriers withhold from workers with 50% or more of scheduled flight time in Arkansas. Annual reconciliation and W-2 and 1099 filing are on the information returns page (data/inforeturns/arkansas.json).

Not confirmed: The act number for the 2026 rate cut (SB1) was not confirmed; the source is the Department's fiscal impact statement on the bill, and the employer instructions revised 4/27/26 state the 3.7% rate. Whether the federal Form W-4 may be used when no AR4EC is filed is not stated; the AR4EC says the employer must withhold without exemptions or dependents.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

Arkansas gives residents an Other State Tax Credit on Form AR1000TC, line 2, carried to line 36 of Form AR1000F, equal to the lesser of the actual tax liability to the other states or the other states' taxable income taxed at Arkansas rates. A part-year resident files Form AR1000NR: the tax is figured on all income, credits are subtracted, and the balance is prorated by the share of income from Arkansas sources or received as an Arkansas resident (lines 38A to 38D), so income from the nonresident period is kept out by proration. Nonresidents cannot claim the credit (no reverse credit), and Arkansas is a Compact member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

Form AR1000TC, Schedule of Tax Credits and Business Incentive Credits, line 2, Other state tax credit. Line: AR1000TC total to Form AR1000F, line 36 (Other credits). Limit: The lesser of (1) the actual tax liability to the other states or (2) the other states' taxable income taxed at Arkansas rates, found by computing the Arkansas total tax with and without the other states' income and taking the difference; deductions tied to that income (for example other states' gambling losses) may need adjusting. Covers: Income tax paid to other states on income earned outside Arkansas. Pass-through entity taxes: A credit is allowed for a resident shareholder's pro rata share of net income tax paid by an S corporation to a state that does not recognize S corporation status (from the decoded instruction text). The Department also publishes a list of states with and without taxes similar to the Arkansas pass-through entity tax for administering Act 362 of 2021, for tax years beginning in 2026. Attach: A signed copy of the tax return filed with each other state. No credit for Mississippi's separate tax on gambling winnings, which the instructions say is distinct from Mississippi's income tax (from the decoded instruction text). Form AR1000TC instructions (2025), line 2. source Public record

Part-year residents: income while a nonresident

Allocated or prorated Column A (and B for filing status 4) lists all income from all sources for the year as if a full-year resident; Column C lists income from Arkansas sources or received as an Arkansas resident, wherever earned. The tax is computed on the full income, allowable credits are subtracted, and the remaining tax is multiplied by the Arkansas percentage of income. Form AR1000NR, Part Year or Non-Resident Individual Income Tax Return. Line: AR1000NR line 38A (AGI from line 25, column C), line 38B (line 25, columns A and B), line 38C (38A divided by 38B, six decimal places, not over 100%), line 38D (line 38 times line 38C, apportioned tax liability). source Public record

Part-year residents: credit for the period of residence

Form AR1000NR, line 36 takes credits from Form AR1000TC, and the AR1000TC instructions bar only nonresidents from the Other State Tax Credit; how a part-year resident figures the credit on resident-period income is not stated. Form AR1000NR, line 36, with Form AR1000TC. source Public record

Nonresidents: reverse credit

No. Nonresidents cannot claim the other state tax credit on their Arkansas return; they pay the prorated Arkansas tax on AR1000NR. source Public record

Multistate Tax Compact

Compact member. The Commission lists Arkansas's enactment of the Multistate Tax Compact at Ark. Stat. Ann. 84 4101; whether Arkansas follows the Compact's apportionment article or UDITPA today was not checked. source Public record

Other interstate rules

• Remote work (Act 1019 of 2021): a nonresident paid for work inside and outside Arkansas is taxed only on income while physically located in Arkansas; a remote worker who performs all duties outside Arkansas owes no Arkansas tax on that pay. source Public record
• Texarkana: the border city exemption is claimed as an adjustment on Form AR1000ADJ (line 24); details are on the withholding page. source Public record
• Residency: a full-year resident is one who lived in Arkansas all year or maintained a domicile or Home of Record in Arkansas during the year; a part-year resident established a domicile in Arkansas or moved out during the year. source Public record

Recent and coming changes

• Jan 1, 2025 Marginal income tax rates for 2025 are 3.9% (Act 1 of the Second Extraordinary Session of 2024), which sets the Arkansas-rate side of the credit limit. source Public record

Parts of the AR1000TC instructions (the S corporation and Mississippi gambling sentences and the wording of limit 2) are in a font that pdftotext extracts as shifted characters; they were decoded (29 code points) and the decoded copy is saved beside the original. Reciprocity and withholding are on the withholding page.

Not confirmed: Read the AR1000TC instructions (https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000TC_Instructions.pdf) in a PDF viewer to confirm the decoded S corporation and Mississippi gambling sentences and the wording of limit 2. How the PET similar-tax list (Act 362 of 2021) changes a resident's credit for another state's pass-through entity tax was not read; the Arkansas PET page would say. Whether a part-year resident may claim the other state credit on AR1000NR for income earned in another state while an Arkansas resident is not stated. Whether the credit covers other states' local income taxes or foreign taxes is not stated. No change to the credit or part-year rules for 2026 was searched for.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

Corporations file Form AR1100CT by the 15th day of the fourth month after the year ends (April 15, 2026 for calendar 2025), with an extension to one month after the federal extended due date and tax due on the original date. S corporations (Form AR1100S) and partnerships (Form AR1050) also file by April 15 for calendar years. Corporations and LLCs file the annual franchise tax report with the Secretary of State by May 1 ($150 for every LLC; corporations a minimum of $150), and limited partnerships, LLPs and nonprofits file annual reports by August 1.

Corporate return

Corporate income tax. Form AR1100CT, Arkansas Corporation Income Tax Return. Due: On or before the 15th day of the fourth month following the close of the tax year (April 15 for calendar-year filers); this includes short tax years. For tax year 2025: Apr 15, 2026. Fiscal years: Fiscal-year returns are due the 15th day of the fourth month after the end of the tax year. source Public record

Corporate extension

Federal extension accepted. With a federal extension, one month after the federal extended due date (Act 629 of 2021); Form AR1155 can instead request an initial Arkansas extension of 180 days from the original due date, or 60 days beyond the federal extended due date. Check the federal extension box on Form AR1100CT (no copy of Form 7004 needed); Form AR1155 for an Arkansas extension, filed by the federal extended due date. All tax is due on the original due date; interest at 10 percent a year and failure to pay penalties of 5 percent a month apply to tax unpaid after it.

S corporations

Form AR1100S, Sub-Chapter S Corporation Income Tax Return (not filed by an S corporation that elects the pass-through entity tax). Due: On or before the 15th day of the fourth month following the close of the tax year (April 15 for calendar-year filers). For tax year 2025: Apr 15, 2026. One month after the federal extended due date when a federal extension is requested (Act 629 of 2021), or Form AR1155; tax due by the original due date. source Public record

Partnerships

Form AR1050, Arkansas Partnership Income Tax Return, with Arkansas Schedules K-1 (not filed by a partnership that elects the pass-through entity tax). Due: April 15 for calendar-year filers (for tax years beginning on or after January 1, 2016). For tax year 2025: Apr 15, 2026. One month after the federal extended due date when a federal extension is requested (Act 629 of 2021); tax due by the original due date. source Public record

Individuals

For tax year 2025: Apr 15, 2026. An accepted federal extension is honored, making the due date one month after the federal extended due date (usually November 15); or file Arkansas Form AR1055, postmarked by April 15. Interest and failure to pay penalty run from the original due date. source Public record

Annual report

Filed with the Arkansas Secretary of State, Business and Commercial Services Division through Franchise Tax and Annual Report Filing System.

The corporation and LLC annual report is the franchise tax report filed with, and paid to, the Secretary of State (not the Department of Finance and Administration). Nonprofit corporations are exempt from franchise tax and file the separate nonprofit annual report.

The 2025 C corporation booklet's Extensions section still says a federal extension extends the Arkansas return to 30 days after the federal due date, while its Act 629 note gives one month after the federal extended due date; the one-month rule is used here. For calendar 2025 that is November 16, 2026 (November 15 is a Sunday), the same date the Department gives as November 15 for individuals.

Not confirmed: Limited partnership annual report fee and the consequence for LPs, LLPs and nonprofits that do not file (not on the forms read). The AR1155 instructions PDF uses an embedded font that does not extract as text, so its wording was not quoted. Any 2026 or 2027 changes to due dates or franchise tax amounts (none found in the forms read).

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

Arkansas requires electronic payment from taxpayers whose average total liability is $20,000 or more per month or quarter (withholding, sales and use and other listed taxes), from corporations with estimated quarterly income tax of $20,000 or more, and for sales tax prepayments; missing the requirement costs 5% of the tax. Late filing is 5% a month up to 35%; late payment is 1% a month for individuals (DFA guidance) and 5% a month in the corporate instructions, with the combined penalties capped at 35%. Interest is fixed at 10% a year.

Interest on unpaid tax

Fixed at 10% per annum, computed at a daily rate of .00027397 from the original due date until the tax is paid; it is not reset each year. Compounding: Not stated; figured with a simple daily rate of .00027397. source Public record

When tax must be paid electronically

• Other: withholding, sales and use, and other listed excise taxes: Average total tax liability of $20,000 or greater per month or per quarter (according to the type of tax); covers income withholding, gross receipts (sales), compensating (use), privilege, alcoholic beverage, tobacco products, severance, liquor and beer, and soft drink taxes. Methods: ACH debit through the Arkansas Taxpayer Access Point (ATAP) or ACH credit in CCD+ TXP format. The Department selects taxpayers by a computer review each October before the year the requirement applies. Penalty for paying another way: 5% of the amount of taxes due. source Public record
• Corporate: Estimated quarterly state income tax liability equals or exceeds $20,000 (ACA 26-19-106). Methods: Electronic funds transfer, made no later than the day before each quarterly due date (ATAP is available for estimated and extension payments). The Department notifies the corporation by letter. Penalty for paying another way: 5% of the amount of taxes due (ACA 26-19-107). source Public record
• Sales and use: Businesses with average net sales of $200,000 or more per month must make sales and vendor use tax prepayments, which must be paid by electronic funds transfer (ACA 26-52-512). Methods: Electronic funds transfer. Penalty for paying another way: 5% for each occurrence of a prepayment not made by EFT; failing to prepay costs 5% and loss of discount for each occurrence. source Public record

Penalties

Late filing

Covers: Income tax (individual and corporate). 5% of the tax owed for each month or part of a month late. Maximum: 35%. ACA 26-18-208. source Public record

Late payment

Covers: Income tax (individual and corporate). Individuals: 1% per month of the unpaid tax (DFA Subject 702, revised 12/22/2020). Corporations: 5% per month (2025 corporation instructions). Maximum: 35%. The combined failure to file and failure to pay penalties cannot exceed 35%. ACA 26-18-208. source Public record

Estimated tax, individuals

Charged as penalty. 10% per year (underpayment times days divided by 365 times .10). Safe harbor: Required annual payment is the smaller of 90% of the current year's net tax or the prior year's net tax; no penalty if the tax less withholding is $1,000 or less. Form: Form AR2210 (AR2210A for the annualized method). source Public record

Estimated tax, corporations

Charged as penalty. 10% of the amount of the underestimate (figured by day at .00027397). Safe harbor: No penalty if current year tax is $1,000 or less; otherwise installments based on the lesser of 90% of current year tax or the prior year's tax liability. Form: Form AR2220 (AR2220-CT). source Public record

Penalty relief

DFA states that interest and penalty charges generally will not be waived; no waiver request procedure was found on the pages read. The Office of Problems Resolution handles offers in compromise. source Public record

Other penalties

• Failure to file a return. $50. source Public record
• Incomplete electronic payment. 10% of the amount of the draft or $20, whichever is greater. source Public record
• Failure to comply. $50. source Public record
• Negligence or intentional disregard of rules and regulations. 10% of the total amount of the deficiency. source Public record
• Fraud. 50% of the deficiency. source Public record
• Failure to make required EFT payment. 5% of the tax due. source Public record
• Failure to prepay sales or use tax as required. 5% and loss of discount, for each occurrence. source Public record

The individual late payment rate (1% a month) comes from DFA's Subject 702 guidance, revised 12/22/2020; the 2025 corporation instructions list 5% a month for failure to make timely remittance. Both are recorded as stated. The corporate estimated tax safe harbor is from the 2024 AR2220-CT instructions, the latest found. No 2027 interest change: the 10% rate is fixed.

Not confirmed: ACA 26-18-208 itself was not read (the Arkansas Code is published through a commercial site), so the conflict between 1% and 5% a month for late payment is not resolved, and the statute behind the 10% interest rate is not cited. Penalty waiver procedure, form and time limit (reasonable cause relief under ACA 26-18-208 not confirmed from a DFA page). Electronic payment rules for individual income tax (none found). Dishonored payment penalty for paper checks (only the incomplete electronic payment penalty was found).

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

Arkansas extends income tax return due dates when the IRS postpones federal ones: under state law the state return is due one month after the federal due date, so a federal disaster postponement carries over for filing (not for payment or estimated tax). Governor's executive orders under the Emergency Services Act have also extended filing and payment for declared counties; taxpayers claim the federal-based extension by attaching the IRS disaster notice or checking the federal extension box.

When the IRS postpones deadlines

Follows IRS postponements automatically, for some or all taxes For the 2025 storms the Department said: "under Arkansas law the affected taxpayers are also granted a one (1) month extension from the due date of the federal income tax return to file their state income tax return." Its standing extension guidance: "The State of Arkansas will honor an accepted Federal extension, and your due date will be one month after the due date of the federal return.". Income tax returns of taxpayers who have the federal disaster extension (in 2025 the Department applied it to all 75 counties). Filing only; payments and estimated tax are not extended by this rule. Department of Finance and Administration, release of July 29, 2025 on the December 3 extension and its Individual Income Tax Deadlines & Extensions page. The release says "under Arkansas law" without naming the section. source Public record

Taxes covered

Income tax returns of individuals, S corporations, C corporations, pass-through entities, fiduciaries and estates, partnerships and composite returns (2025 relief). Not covered: Estimated tax payments are not extended; under the general extension rule, interest and any failure-to-pay penalty run from the original due date on tax due. source Public record

State-declared disasters

The governor declares an emergency under the Emergency Services Act (Ark. Code Ann. 12-75-101 et seq.) and orders relief by executive order. Ark. Code Ann. 26-18-505 lets the Secretary grant an extension on written request for good cause, and good cause includes a disaster emergency declared by the governor. EO 25-08 (April 11, 2025) extended 2024 income tax and pass-through entity tax filing and payment, and estimated payments, to July 31, 2025, and waived the written-request requirement. source Public record

How to get relief

For the federal-based extension, attach the IRS disaster notice (in 2025, AR-2025-03) to the return or check the federal extension box. Under the governor's orders, no written request was required in the affected counties. Questions: 501-682-1100 (individuals), 501-682-4775 (businesses). Penalties: In 2025 the Department said penalties would not apply to returns timely filed by the extended date; estimated payments had to be made when due to avoid penalties and interest. source Public record

Where relief is posted

Individual Income Tax Deadlines & Extensions (Arkansas DFA; lists due dates extended by executive order)

Other disaster tax rules

• Sales tax credit for a motor vehicle destroyed by a catastrophic natural event within 180 days of registration (value reduced below 30 percent of retail value): a credit voucher against sales tax on a replacement vehicle, claimed in writing within one year of first registration (Act 1348 of 1997). source Public record
• Governor's disaster orders have also waived duplicate driver's license fees, expedited title fees and late vehicle registration interest and penalties in the affected counties (EO 25-08). source Public record

The Deadlines & Extensions page lists past extended due dates: 2020 July 15 (statewide), 2021 May 16 (some counties), 2022 July 31 (some counties), 2023 none, 2024 December 3 (statewide).

Not confirmed: The statute for the one-month-after-federal rule was not read; secondary sources name Ark. Code Ann. 26-51-807, but the official Arkansas Code is hosted by LexisNexis. Whether the federal-based extension applies to sales, withholding or other non-income taxes is not stated. No 2026 Arkansas disaster relief was found.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $32.2B; Individual income tax payments and SECA tax $5.2B; Business income taxes $3.5B; Excise taxes $640M; Estate and trust income tax $211M; Unemployment insurance tax $151M; Estate tax $47M; Gift tax $7.5M; Railroad retirement tax $3.9M. source Public record

Filers moving in and out, 2022 to 2023

36,997 returns (68,449 people) with $2.3B of income moved in from other states; 31,728 returns (57,238 people) with $1.9B moved out, a net gain of $0.4B in income. source Public record

Minimum wage

Checked Nov 3, 2026. Arkansas Department of Labor and Licensing, Division of Labor

Arkansas's minimum wage is $11.00 an hour, in effect since January 1, 2021 under the 2018 initiated act, and no change is scheduled for 2027. The law covers employers with 4 or more employees. Tipped employees must be paid at least $2.63 an hour in cash wages, a tip credit of up to $8.37, and full-time students may be paid 85 percent of the minimum with a state certificate.

Rate

$11.00 from Jan 1, 2021
$11.00 from Jan 1, 2021 No change scheduled in statute. source Public record

How it is set

Fixed in law Ark. Code 11-4-210(a), as amended by the initiated act approved as Issue No. 5 on November 6, 2018 source Public record

Other rates

• Employers with fewer than 4 employees are not covered by the Arkansas Minimum Wage Act; an employer covered by both the state and federal laws must pay the higher rate. (2026) source Public record

Tipped employees

2026: cash wage $2.63, tip credit $8.37 Tips must bring the employee up to the minimum wage; the employer must report the tip credit taken to the employee in writing when it changes.
2027: cash wage $2.63, tip credit $8.37 No change scheduled. source Public record

Youth and training wages

$9.35. Full-time students at an accredited Arkansas institution: at least 85 percent of the minimum wage ($9.35 at $11.00), with a full-time student certificate from the Division of Labor obtained in advance, for no more than 20 hours a week while school is in session and 40 hours when it is not (11 CAR 11-301). Learners, student learners and apprentices may also be paid 85 percent under 11 CAR 11-401. source Public record

Local minimum wages

Not allowed: state law preempts them source Public record

Poster

Notice to Employer and Employee (minimum wage, overtime, child labor, wage collection), for employers with 4 or more employees

Act 643 of 2017 (Ark. Code 11-4-221) bars political subdivisions from requiring a minimum or living wage above federal or state law; it does not preempt local minimum wage ordinance requirements already in effect when the act took effect. The Secretary of State lists no initiative certified by the Attorney General for the November 3, 2026 general election.

Not confirmed: The $9.35 student rate is computed as 85 percent of $11.00; the Department's pages state the percentage, not the dollar amount. Whether any local minimum wage ordinance predating Act 643 of 2017 is still in effect was not checked.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. Private insurance option only

Arkansas has no state paid family and medical leave or temporary disability insurance program funded by payroll contributions, so there is no contribution rate or wage base for 2026 or 2027. Act 84 of 2023 (Senate Bill 111), approved February 17, 2023, adds Arkansas Code 23-62-112, creating family leave insurance as a new line of insurance that accident and health or life insurers may issue to employers, as a rider to group disability income insurance or as a separate group policy.

Recent and coming changes

• Act 84 of 2023 (SB 111) added Arkansas Code 23-62-112, family leave insurance, a new line of insurance issued to an employer, written as an amendment or rider to a group disability income policy, a separate group policy purchased by an employer, or included in a group disability income policy. Approved February 17, 2023; effective date not stated in the act. No payroll contribution or state program. source Public record

Voluntary insurance only: Act 84 authorizes private family leave insurance; nothing is withheld for the state and no employer report is required.

Not confirmed: Effective date of Act 84 of 2023: the act has no effective date clause; it is not stated on a primary source read here. No Arkansas agency page found that says in so many words that Arkansas has no state paid family and medical leave or disability insurance payroll contribution (the site's Arkansas tax ID page notes the same gap).

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. No paid sick leave law

Arkansas does not require private employers to give paid sick leave or paid leave for any reason, and Act 643 of 2017 (Ark. Code 11-4-221) bars counties, cities and towns from requiring paid or unpaid sick leave, vacation or other employment benefits beyond state and federal law. There is no state family and medical leave law for private employers; the Division of Labor points employees to the federal FMLA. Vacation pay at separation depends on the employer's policy: the Division of Labor asks for the company policy before it will take a claim for vacation, sick or holiday pay.

Paid sick leave

No state law requires private employers to give paid sick leave.

Local laws: A county, city or town may not establish, mandate or otherwise require an employer to provide an employee a minimum or living wage rate or employment benefit that exceeds federal or state requirements; employment benefits include paid or unpaid days off for holidays, sick leave, vacation and personal necessity, and leave policies. The act does not preempt local minimum wage ordinance requirements in effect on its effective date. (Ark. Code 11-4-221 (Act 643 of 2017, SB 668, approved March 24, 2017)) source Public record

Family and medical leave

No state family and medical leave law for private employers; Arkansas relies on the federal FMLA, which the Division of Labor's FAQ cites for job protection during a serious medical problem of the employee or family.

Vacation and PTO at the end of employment

Employer policy controls Arkansas has no statute requiring payout of unused vacation. Wages due at discharge are payable by the next regular payday (double wages if not paid within 7 days of it), and the Division of Labor will take a wage claim for vacation, sick, holiday, bonus or severance pay only with a copy of the company policy that says the employee will be paid that type of pay. (Ark. Code 11-4-405; Division of Labor wage claim guidance) source Public record

Other leave the law requires

What was checked: The Arkansas Code is hosted on LexisNexis, which blocks automated reads. Statute text here is from the Division of Labor's compilation of wage and hour statutes (uploaded June 2020), Act 643 of 2017 and Act 1262 of 1997 on arkleg.state.ar.us, and the Division of Labor's FAQ and wage claim pages; the Government Index was searched for the rest. Not listed as leave: Section 6 of Act 1262 of 1997 (the Crime Victim Rights law, effective January 1, 1998) bars an employer from discharging or disciplining a crime victim or the victim's representative for helping prepare for or attending a criminal justice proceeding, which protects the job but sets no leave or pay rule. No state law requires private employers to give holidays off or premium pay. No domestic violence, school activity, bereavement or pregnancy leave law for private employers was found. Act 84 of 2023 (family leave insurance as a private line of insurance) is on the site's paid leave page.

Not confirmed: Organ and bone marrow donor leave: the Government Index shows Ark. Code 11-3-205 (Private employers, leave for bone marrow or organ donation, withholding tax credit) requiring private employers with one or more employees to grant unpaid leave of up to 90 days to an employee who serves as an organ or bone marrow donor, with a withholding tax credit if the employer pays wages, and not applying when the employee is FMLA eligible. The only text found is on Justia (https://law.justia.com/codes/arkansas/title-11/chapter-3/subchapter-2/section-11-3-205/), not a primary source, so it is left out of the data; the enacting act was not identified. Military leave: the Government Index shows Ark. Code 12-62-413 (employment protection for members of the armed forces called to active state duty, with USERRA-style reemployment rights) only on Justia (https://law.justia.com/codes/arkansas/title-12/subtitle-4/chapter-62/subchapter-4/section-12-62-413/); the 2025 Justia text differs from the 2012 text, so the section was amended, but no primary text or amending act was read. Left out of the data. The codified section for Act 1262 of 1997, Section 6 (crime victim employer limits) was not confirmed on a primary source; the Department of Public Safety page describes the same rule. The Division of Labor's statute compilation dates from 2020; current code text for 7-1-102, 16-31-106 and 21-4-101 was not read on the official code site (https://advance.lexis.com, blocked). Whether any 2025 or 2026 act changed private employer leave rules was not checked beyond the Government Index searches.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales and use tax (gross receipts tax)

Checked Nov 3, 2026

Arkansas's state sales and use tax rate is 6.5 percent; from January 1, 2026 the state rate on food and food ingredients is 0 percent (Act 1008 of 2025), though city and county taxes still apply to food. Cities and counties levy local option sales and use taxes that the Department of Finance and Administration administers, sourced to the delivery address. Remote sellers and marketplace facilitators must collect once their sales into Arkansas in the current or previous year exceed $100,000 or 200 transactions.

State rate

6.5%, since Jul 1, 2013
Food and food ingredients 0 percent state rate from January 1, 2026 (local taxes still apply); manufacturing utilities 0.625 percent; electricity used by manufacturers 1.625 percent. source Public record

Local taxes

Yes, collected by the state. DFA's Sales and Use Tax Section administers city and county local option sales and use taxes. Since January 1, 2008, local tax is sourced to the delivery address and single-transaction local caps apply only to motor vehicles licensed for highway use, aircraft, watercraft and manufactured housing (Act 1013 of 2025 applies the $2,500 local cap to the aggregate of periodic payments on a vehicle sale or lease). DFA offers an address lookup and a monthly downloadable rate file. Rate lookup source Public record

Remote sellers

$100,000 or 200 transactions; counts other: sales of tangible personal property, taxable services, digital codes or specified digital products delivered into Arkansas (the transaction test says taxable transactions) sales; current or previous year; since Jul 1, 2019. Remote sellers can register for Arkansas alone through ATAP or for all Streamlined member states through the Streamlined Sales Tax Registration System. source Public record

Marketplace facilitators

Must collect (Same as remote sellers: sales into Arkansas exceeding $100,000 or 200 transactions in the current or previous year.), since Jul 1, 2019 source Public record

Streamlined Sales Tax

Full member source Public record

Registration

Sales tax permit, $50, paid electronically when the application is submitted Register Apply on ATAP; allow up to 2 weeks. The location address cannot be a post office box and other tax liabilities must be cleared first. Out-of-state sellers can use ATAP for Arkansas only or the Streamlined Sales Tax Registration System for all member states. source Public record

Filing

• monthly: listed on DFA's due date calendar; the thresholds for monthly, quarterly or annual filing are not stated in the DFA sources read

Due: Monthly reports are due on the 20th of the month after the period, moved to the next business day on DFA's 2026 calendar when needed. Businesses with average net sales of $200,000 or more a month also make two prepayments a month (around the 12th and the 24th), each equal to 80 percent of the monthly state liability for out-of-state sellers under Act 1142.
Electronic filing: Payments by EFT are required for taxpayers DFA selects with an average liability of $20,000 or more a month; prepayments must be paid by EFT. Returns can be filed online through ATAP; DFA does not mail blank ET-1 forms.
Vendor discount: DFA's EFT page refers to loss of discount, if applicable, for a missed prepayment; the discount rate itself is not stated in the sources read.
Arkansas Taxpayer Access Point (ATAP) source Public record

Certificates

Resale: Form ST391, Exemption Certificate (Ark. Code 26-52-517), for holders of an Arkansas permit or a nonresident's similar permit from another state.. Streamlined certificate: accepted
Exemptions: ST391 is also the general exemption certificate; DFA's forms page lists the Streamlined Sales Tax certificate of exemption and its instructions. source Public record

Recent and coming changes

• Jan 1, 2026 State sales and use tax on food and food ingredients cut to 0 percent (Act 1008 of 2025); city and county taxes still apply to food. source Public record
• Oct 1, 2025 Act 1013 of 2025: the $2,500 local tax cap applies to the aggregate of periodic payments on a motor vehicle sale or lease. source Public record
• Oct 1, 2025 Act 1007 of 2025: exemption for certain sales to qualified nonprofit organizations (501(c)(3), operating budget under $200,000). source Public record

DFA's Streamlined Sales Tax page still says the food rate is 0.125 percent; its rate table and recent changes page show 0.000 percent from January 1, 2026. Treating the SST certificate as accepted rests on DFA listing the Streamlined certificate of exemption among its sales tax forms.

Not confirmed: Statute for the 6.5 percent rate: not read. Liability thresholds that assign monthly, quarterly or annual filing, and the timely filing discount rate and cap: not stated on the DFA pages read. When a remote seller must register after crossing the threshold: not stated on the remote sellers page. Whether DFA accepts the MTC certificate. Highest combined rate: not published in the sources read.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. No state surcharge law

No Arkansas statute on credit card surcharges was found. The Attorney General's consumer guidance says surcharges apply only to credit card transactions and must follow card network rules, and tells merchants to check state law and network rules first.

The rule

No Arkansas statute on sellers adding a credit or debit card surcharge was found. The Attorney General's consumer page describes surcharges as applying only to credit card transactions, subject to card network rules, and says convenience fees are allowed in all 50 states.

Agency guidance

arkansasag.gov

Cash discounts

Not addressed in state law that was checked.

Sales tax on the surcharge

Not stated The Department of Finance and Administration's sales and use tax FAQ does not address card surcharges; no rule or opinion on them was found. source Public record

What was checked: Checked the Attorney General's credit card and debit card consumer pages (the former page on convenience fees, service fees and surcharge fees now redirects to the Finances index) and the DFA sales and use tax FAQ. A search of the Arkansas Code on its free LexisNexis site found no section with surcharge within 15 words of card; a broader search (surcharge, convenience fee or processing fee near credit card) found only a vision care plan rule on virtual card payments to providers. The legislature's bill search did not return results to automated reads.

Not confirmed: Arkansas legislature bill search (https://arkleg.state.ar.us/Bills/Search) did not return results to automated reads; 2025 and 2026 bills not checked. DFA gross receipts tax rules (GR series) not checked for card fees.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026. Elective Pass-Through Entity Tax (PET tax)

Partnerships, LLCs with one or more members and S corporations engaged in business for profit can elect each year to pay Arkansas income tax at the entity level, if owner members holding more than 50% of the voting power elect before the return's due date as extended (Form AR362-E, ATAP registration or filing the PET return). The rate is the top individual rate for the year, with net capital gains at half that rate: 3.9% and 1.95% for 2025, and 3.7% and 1.85% for 2026 after Act 2 of the 2026 First Extraordinary Session. Owners do not get a credit: they exclude their share of the income taxed at the entity level, and nonresidents whose only Arkansas income is from electing entities need not file.

Law

Ark. Code Ann. § 26-65-101 et seq. (Elective Pass-Through Entity Tax Act); § 26-51-404(b); 26 CAR § 133-101 et seq. (Arkansas Elective Pass-Through Entity Tax Rule). Act 362 of 2021. First tax year 2022. source Public record

Who can elect

General partnerships, limited partnerships, limited liability companies with one or more members (single-member LLCs included) and S corporations, privately owned or publicly traded, that are engaged in a business for profit and required to file an Arkansas return. Not C corporations, qualified subchapter S subsidiaries, trusts, sole proprietorships, LLCs taxed as C corporations or nonprofits. No owner-type limits are stated. All members are bound by the election and cannot opt out. An electing entity that is a member of another electing entity subtracts its distributive share of that entity's Arkansas-source income (or adds back the loss), so the income is not taxed twice. source Public record

Election

File Form AR362-E on paper, register for the PET tax in ATAP, or file a PET return (Form AR1100PET) before the due date. The election must show the entity's own FEIN, and the entity must give each member a copy. Owner members holding more than 50% of the voting power of the entity. Deadline: Before the due date for filing the return, as extended. Made each year. Yes, by filing Form AR362-R (or in ATAP) before the due date or extended due date of the PET return. On revocation, the entity chooses whether its installment payments for the year are refunded to the entity (without interest), moved to its pass-through withholding or composite account, or carried forward; they are never refunded to members. source Public record

Rate

2026: 3.7% (net capital gains 1.85%) Same as 2025. The rule sets the PET rate at the top marginal individual rate for the year under § 26-51-201(a), and capital gains at 50% of it; Act 2 of the 2026 First Extraordinary Session (approved May 6, 2026) set that top rate at 3.7% for tax years beginning on or after January 1, 2026. The 1.85% capital gains figure is that 50%; DFA had not published 2026 PET instructions.
2025: 3.9% (net capital gains 1.95%) All Arkansas income of the entity: net taxable income computed under the Income Tax Act of 1929, allocated or apportioned to Arkansas (single sales factor unless a special industry rule applies). Every member's share is included. source Public record

Estimated payments

Required in quarterly installments if the tax exceeds $1,000, to avoid the underpayment penalty; vouchers are Form AR1100ESPET, or pay in ATAP. Each installment is 25% of the required annual payment, the lesser of 90% of the current year's tax or 100% of the prior year's tax (if a return was filed); an annualized income installment may be used. The 15th day of the 4th, 6th and 9th months of the taxable year and the 15th day of the 1st month of the next taxable year. source Public record

Return

Form AR1100PET (an S corporation does not also file Form AR1100S), with Form AR K-1 for each member and a copy of the federal return. Due The 15th day of the 4th month after the close of the tax year (April 15 for calendar year filers). With a federal extension (Form 7004), the return is due one month after the federal extended due date. Without one, Form AR1155PET gives 180 days from the original due date (or 60 days beyond the federal extended date). Tax is due by the original due date; unpaid tax draws 10% per annum interest. source Public record

Owner credit

Exclusion, not a credit. Members exclude their pro rata share of the income taxed at the entity level (individuals on Form AR-OI, capital gains on Form AR1000D); guaranteed payments, salaries, rent, interest and royalties paid to members stay taxable to them. Arkansas income tax credits the entity earns can be used against the PET tax at the entity's election or passed to members; members' own credits cannot offset the PET tax. A nonresident member whose only Arkansas-source income is from electing entities that file and pay the PET tax does not have to file an Arkansas return (guaranteed payments must still be reported). Credit for other states' PTET: Resident and part-year resident members exclude their share of income on which an entity paid another state's (or DC's) substantially similar tax. DFA's list for tax years beginning in 2026 (dated 6/3/2026) names 37 states with similar taxes: Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine (marked new for 2026), Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Jersey, New Mexico, New York, North Carolina, Ohio, Oklahoma, Oregon, Rhode Island, South Carolina, Utah, Virginia, West Virginia and Wisconsin. For income apportioned to a state without a similar tax, residents include it and may claim the credit for tax paid to the other state. source Public record

Recent and coming changes

• Jan 1, 2024 Rate tied to the top individual rate: 4.9% (capital gains 2.45%) for 2022 after Acts 1 and 2 of the 2021 Third Extraordinary Session, 4.7% (2.35%) for 2023 and 3.9% (1.95%) for 2024 and 2025. source Public record
• Jan 1, 2026 Act 2 of the 2026 First Extraordinary Session (Senate Bill 1, approved May 6, 2026) cut the top individual rate to 3.7% for tax years beginning on or after January 1, 2026, which under the rule makes the PET rate 3.7% and the capital gains rate 1.85%. source Public record
• The rule says DFA's February 2026 list of states with substantially similar taxes will be the final annual list unless the Secretary decides to publish more; a list for tax years beginning in 2026 is dated 6/3/2026. source Public record

The 2025 instructions describe Act 362 as a response to the federal SALT deduction cap but state no end date or SALT cap condition, and no DFA source read mentions a change after the 2025 federal law (Public Law 119-21). Act 719 of 2025 (corporate income tax reform, including market-based sourcing) is listed in the 2025 PET instructions as affecting apportionment.

Not confirmed: The 2026 PET rate (3.7%, capital gains 1.85%) is derived from the rule and Act 2 of the 2026 First Extraordinary Session; DFA's 2026 PET instructions were not yet published. Where the District of Columbia falls on DFA's 2026 similar-tax list is unclear from the PDF layout (it is not numbered in either column). The statute (Ark. Code Ann. § 26-65-101 et seq.) was not read directly; the rule and instructions were.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: corporate income tax

Arkansas adopts selected Internal Revenue Code sections as of fixed dates rather than the Code as a whole: depreciation under sections 167 and 168(a) to (j) as of January 1, 2019, with no bonus depreciation, and section 179 as of January 1, 2022 (a $1,250,000 deduction limit in the 2025 instructions). No Arkansas act or Department guidance responding to the 2025 federal law was found; the two acts of the 2026 First Extraordinary Session cut income tax rates. Individuals compute Arkansas adjusted gross income on the state form with a $2,470 standard deduction, and the 2025 instructions do not mention the new federal deductions for tips, overtime, car loan interest or seniors.

Follows the Code

Selective: adopts listed sections. Ark. Code Ann. 26-51-428 (depreciation), per the Department of Finance and Administration
Each adopted section carries its own date: sections 167 and 168(a) to (j) as in effect on January 1, 2019, for tax years beginning on or after January 1, 2019; section 179 as in effect on January 1, 2022, for tax years beginning on or after January 1, 2022. Section 168(k) is not adopted. source Public record

Starting point

Individuals: own computation
Corporations: other: federal net income adjusted to Arkansas on Form AR1100ADJ (multistate filers); the single-state computation on Form AR1100CT was not checked source Public record

Response to Public Law 119-21

None yet. Years: 2025 and 2026
The 2026 First Extraordinary Session passed two acts (Act 1, HB1001, and Act 2, SB1), both titled to reduce income tax rates. No act adopting or rejecting provisions of Public Law 119-21 was found, but the 2025 regular session and 2026 fiscal session acts were not fully searched. source Public record

Provision by provision

Guidance from the state

• Corporate FAQs: Has Arkansas adopted the new federal depreciation rules?
• Oct 10, 2025 Instructions for Form AR1100ADJ (R 10/10/2025)

The Department's What's New pages for individual income tax stop at 2022, and no Department page on Public Law 119-21 was found.

Not confirmed: Section 174 and 174A treatment not confirmed from a primary source; a COST conformity chart (secondary) says Arkansas follows section 174 as in effect on January 1, 2019. Section 163(j) treatment not confirmed from a primary source. The Arkansas Code (hosted by a commercial publisher) was not read directly. The Legislature's bill search returned no results to an automated request, so 2025 regular session and 2026 fiscal session acts amending Title 26, Chapter 51 were not confirmed.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. No state pay range law

No Arkansas law requiring employers to put pay in job postings or to disclose pay to applicants or employees was found. The Department of Labor and Licensing's Labor Standards Division lists minimum wage and overtime, child labor, wage claims, mediation, nursing mothers breaks and private employment agency rules, and no posting or disclosure program. The Arkansas Code itself was not read.

Salary history ban: No. No state salary history ban was found, but the Arkansas Code was not read (see open).

What was checked: Checked the Arkansas Department of Labor and Licensing's Labor Standards pages. The Labor Standards page lists Minimum Wage and Overtime, Child Labor, Wage Claims, Mediation and Conciliation, Nursing Mothers Breaks, Private Employment Agency Laws and Regulations, and Organization and Procedures; the Minimum Wage and Overtime page says the statutes the Labor Standards Division administers and enforces are in Title 11 of the Arkansas Code. None of these pages describes a pay posting or disclosure rule. The Arkansas Code itself was not read.

Not confirmed: Read Arkansas Code Title 11 (labor), including its equal pay provisions (believed to be at Ark. Code 11-4-601 and following; not confirmed), to confirm no posting, disclosure or salary history rule. Arkansas Civil Rights Act (Ark. Code 16-123-101 and following) not read. Local ordinances: none found in a web search; no city or county code (Little Rock, Fayetteville, Fort Smith) was read. 2025 Regular Session and 2026 Fiscal Session bills on pay transparency were not checked.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. Department of Finance and Administration, Revenue Division

Arkansas's power of attorney is the Department of Finance and Administration Power of Attorney form (revised September 2025), mailed or faxed to the office handling the matter; the federal Form 2848 may be used instead if it names the Arkansas tax types, forms and periods. Paid preparers do not register with the state. Since tax year 2021, a tax practitioner that e-files a client's federal income tax return must also e-file the Arkansas return, with a waiver only for undue hardship on the practitioner.

Power of attorney

Department of Finance and Administration Power of Attorney (Revised September 2025). Individuals specifically listed in Section 2; more than two need an additional form or supplement. The form does not restrict representatives to a profession. The tax types and years or periods in Section 3, before the Department and before the Arkansas Tax Appeals Commission when attached to a timely petition; representatives may receive confidential information and perform any act the taxpayer can, but not receive refund checks, substitute a representative, sign returns or authorize disclosure to a third party. Mail or fax to the office handling the tax matter; for an appeal, attach it to the petition filed with the Tax Appeals Commission. Lasts until revoked: mail or fax the form with a revocation date, or a signed revocation letter listing the representatives, to the office it was sent to. form source Public record

Federal Form 2848

Accepted with conditions The federal Form 2848 may be used in lieu of the Arkansas form provided the proper Arkansas tax types, tax form references and tax periods or years are identified on it source Public record

Information only

No separate tax information authorization form was found. On the return: Form AR1000F: "May the Arkansas Revenue Division discuss this return with the preparer?" Yes or No. source Public record

Preparer registration

No program found

Preparer ID on returns

Anyone else who prepares the return must sign and complete the Paid Preparer section. PTIN: not mentioned. source Public record

E-file mandate for preparers

No return count: a tax practitioner (a person, partnership, LLC or corporation that compiles a tax return for hire) that files a taxpayer's federal income tax return electronically must also file the Arkansas income tax return electronically, for tax years beginning on or after January 1, 2021. Arkansas income tax returns (Ark. Code 26-51-806(e), added by Act 143 of 2021). Client opt-out: No client opt-out form; the Secretary may waive the requirement if e-filing would cause an undue hardship on the tax practitioner. An Arkansas return must be filed on paper if the federal return is not e-filed. source Public record

Transcripts and account records

Complete Form AR4506, Request for Copies of Arkansas Tax Returns and W-2s, and mail it with payment to Individual Income Tax, P.O. Box 3628, Little Rock, AR 72203-3628, or bring it to the Joel Y. Ledbetter Building, 1816 W 7th Street, Room 2300, Little Rock. For tax accounts in ATAP, tax period financial information, payments and account activity can be viewed online. Form AR4506, Request for Copies of Arkansas Tax Returns and W-2s (R 6/21/2024). Who can ask: The taxpayer or a person authorized to obtain the information; entities other than individuals attach an authorization document. Copies of Arkansas returns and W-2s by tax year; returns and W-2s for tax years before 2010 are no longer available. Fee: $2.00 per year, by check or money order (cash in person, exact change). Online for representatives: ATAP shows tax period financial information, payments submitted, account activity and correspondence to taxpayers or their designated representative; individual income tax returns cannot be filed or amended there. request source Public record

Online access for professionals

Arkansas Taxpayer Access Point (ATAP). Online access for taxpayers or their designated representative: file and amend returns (not individual income tax), make payments, view tax period balances, payments, account activity and correspondence, register for tax types, XML return upload and withholding reconciliation. The taxpayer assigns third party logins (CPA, power of attorney, responsible party and others) in ATAP. source Public record

Practitioner line

No practitioner line found; Individual Income Tax (501) 682-1100 or (800) 882-9275; ATAP Helpline (877) 280-2827. source Public record

Recent and coming changes

• Power of Attorney form revised in September 2025 source Public record
• SB558 of 2025, which would have required certain corporations to e-file Arkansas income tax returns, died in Senate committee at sine die adjournment source Public record

No paid preparer registration program was found on the DFA pages read; registration is set to false on that basis. Act 143 of 2021 defines a tax practitioner only for the e-file rule and for mailing forms, not as a license.

Not confirmed: Penalty for a practitioner who does not e-file: Act 143 states none Whether the AR1000F preparer block asks for the PTIN: the field label in the PDF text layer is font-encoded and could not be quoted Turnaround for Form AR4506 requests: not stated How a third party login is set up in ATAP step by step: only the ATAP function list was read Processing time for the Power of Attorney: not stated A primary source confirming that Arkansas has no paid preparer registration rule (registration false rests on absence)

Rules for tax professionals in every state

Federal tax data sharing

19 IRS data-sharing agreements with agencies in Arkansas, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Arkansas Department of Workforce Services source Public record; the workforce agency signed the IRS Questionable Employment Tax Practices (QETP) agreement in 2007 source Public record; in the IRS State Reverse File Match pilot, 2007 to 2008 source Public record. How the IRS shares tax data with the states

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