2025 Arkansas State tax deadlines
Arkansas Individual income tax filing deadlines and extensions for 2025.
If you are a resident or have been involved in business operations within Arkansas, you might be required to file Arkansas State taxes. Arkansas maintains a progressive income tax system with rates ranging from 2% to 3.9%, a significant simplification from previous years. This comprehensive guide outlines the key tax deadlines and considerations applicable to Arkansas in 2025.
Arkansas business tax deadlines for 2025
C Corporation deadlines and requirements
C Corporations in Arkansas must file and pay Corporate Income Taxes by April 15, 2026.
Filing requirements include:
- Complete Form AR1100CT (Arkansas Corporation Income Tax Return)
- File online with the Arkansas Taxpayer Access Point (ATAP) electronic filing system
- File by mail must be postmarked by the due date
- Payment must be made by April 15, 2026
Extension to file taxes in Arkansas for 2025
The Extension Deadline for Arkansas corporate income tax returns is October 15, 2026. Arkansas automatically grants a six-month extension on filing corporate income tax returns without requiring separate forms. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
Pass-through entities
Arkansas S Corporation and Partnership tax deadlines for 2025
S Corporations and Partnerships must file in Arkansas by April 15, 2026.
Required forms include:
- Form AR1100S – S Corporation Income Tax Return
- Form AR1000 – Partnership Return of Income
Extension to file S Corporation and Partnership taxes in Arkansas for 2025
The Extension Deadline for Arkansas S Corporations and Partnerships returns is October 15, 2026. Arkansas automatically grants a six-month extension on filing pass-through entity tax returns, without requiring a separate application. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
Arkansas individual tax considerations for 2025
Filing requirements and income thresholds
Arkansas Individuals must file a State income tax return if their gross income exceeds specific thresholds based on filing status.
The 2025 filing thresholds are:
- $12,200 for single taxpayers
- $24,400 for married filing jointly
- $18,350 for head of household filers
- $12,200 for married filing separately
Estimated tax deadline for Arkansas 2025
Estimated tax payments are due:
- April 15, 2025
- June 16, 2025
- September 15, 2025
- January 15, 2026
Who must make estimated payments
You must make Arkansas estimated income tax payments during 2025 if you expect to owe $1,000 or more in Arkansas income tax after subtracting your withholding and credits. Individuals engaged in business activities, including rental properties, typically need to make quarterly payments.
Individual tax deadline for Arkansas 2025
You must file and pay Individual Income Taxes in Arkansas by April 15, 2026. Arkansas accepts electronic filing through the Arkansas Taxpayer Access Point, significantly reducing processing time.
Available forms include:
- Form AR1000F – Full-Year Resident Individual Income Tax Return
- Form AR1000NR – Nonresident Individual Income Tax Return
- Form AR1000ADJ – Part-Year Resident Individual Income Tax Return
Extension to file taxes in Arkansas for 2025
The Extension Deadline is November 15, 2026, to file your Arkansas Individual Income tax return. Arkansas automatically grants an extension to Individuals who file a federal extension without requiring separate State extension forms. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
Disaster relief extensions for Arkansas 2025
Federal disaster relief for storm victims
Due to severe storms, tornadoes, and flooding that began on April 2, 2025, the IRS granted disaster relief extensions for all Arkansas taxpayers. Affected Individuals and businesses have until November 3, 2025, to file various federal and State tax returns originally due between April 2 and November 3, 2025.
State disaster relief measures
Governor Sanders issued executive orders extending Arkansas State filing deadlines for affected counties. Individuals in designated disaster areas receive additional time beyond standard extension periods for filing their returns and making payments.
What Arkansas tax professionals need to know
Several key considerations make Arkansas's tax landscape unique for 2025:
Arkansas's progressive income tax system features only two rates: 2% and 3.9%, making calculations simpler than many other states. The State offers various tax credits, including credits for renewable energy investments and retirement income exemptions.
Electronic filing requirements
Arkansas encourages electronic filing for most taxpayers:
- C Corporations must file electronically for efficient processing
- Partnerships benefit from faster refund processing through electronic systems
- Individuals can use free electronic filing options through approved vendors
How does Arkansas determine residency
Arkansas determines residency based on domicile and the amount of time spent in the State. Full-year residents pay tax on all income regardless of source, while part-year residents and nonresidents have different obligations based on Arkansas-source income.
Arkansas's unique tax features for 2025
Military pay and retirement benefits
Arkansas provides favorable treatment for military personnel and retirees:
- Military retired pay receives significant exemptions
- Active-duty military pay benefits from special provisions
- National Guard and reserve pay receives preferential treatment
- The first $6,000 of retirement income is exempt from State tax
C Corporation and business incentives
Arkansas offers competitive corporate tax rates ranging from 1.0% to 5.1% based on taxable income levels. C Corporations can take advantage of various business deductions and credits to reduce their overall tax liability.
Special considerations for Partnership
Partnerships operating in Arkansas must comply with both State and federal reporting requirements. The State follows federal partnership taxation principles while maintaining specific Arkansas reporting obligations.
Sources
- Arkansas Department of Finance and Administration
- IRS Arkansas Disaster Relief Announcements
- Arkansas Corporate Income Tax Information
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The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.
Please note that if any due date falls on a federal or state holiday or weekend, it may be adjusted to the next business day. Always verify current deadlines with the appropriate tax professional and authorities.
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