Arkansas Department of Finance and Administration Forms & Instructions
Form AR1000CR — Composite Tax Return Instructions (master)
ARKANSAS
COMPOSITE Income Tax
Instructions
AR1000CR ATAP Simple Reasons to e-file! Please visit our secure website ATAP (Arkansas Direct Debit Payments Taxpayer Access Point) at www.atap.arkansas.gov. ATAP allows taxpayers or their representatives to Filing Confirmation Provided log on, make payments, and manage their account Makes Complex Returns Easy online. File Federal & State Forms Together ATAP features include:
Secure Make Tax Payments Make Estimated Tax Payments Send Web Notices
Arkansas Arkansas e
ATAP is available 24 hours a day. file file Mailing Address: Physical Address: State of Arkansas Composite Income Tax 1816 W 7th St, Room 2250 P.O. Box 919 Ledbetter Building Little Rock, Arkansas 72203-0919 Little Rock, AR 72201-1030 Composite Inst. (R 6/24/2025)
CONTENTS
Tax Help and Forms.......................................................................................................... 1
Internet........................................................................................................................ 1
Phone.......................................................................................................................... 1 Forms.......................................................................................................................... 1
ATAP............................................................................................................................ 1
Address....................................................................................................................... 1
General Instructions......................................................................................................... 2
When To File............................................................................................................... 2
Extension of Time to File............................................................................................. 2
Arkansas Composite Income Tax Return Instructions (AR1000CR)............................ 3
Non-Corporation Members Shares of Income............................................................. 3
Corporation Members Shares of Income.................................................................... 3
AR1099PT................................................................................................................... 3
Payment Information......................................................................................................... 4
Pay Online................................................................................................................... 4
Pay By Credit Card...................................................................................................... 4
Pay By Mail................................................................................................................. 4
Schedule A Instructions - Non-Corporation Members................................................... 4
Shares of Income........................................................................................................ 4
Schedule B Instructions - Corporation Members........................................................... 4
Shares of Income........................................................................................................ 4
Composite Inst. (R 10/7/2024)
TAX HELP AND FORMS
Internet ATAP
You can access the Department of Finance and Administration's Arkansas Taxpayer Access Point (ATAP) allows taxpayers or website at www.dfa.arkansas.gov. their representatives to log on to a secure site and manage their account online. • Get current and prior year forms and instructions Access ATAP at www.atap.arkansas.gov to: • Access latest income tax info and archived news • Make Tax Payments • Get e-file information • Make Estimated Tax Payments You can e-mail questions to: • Make name and address changes • View account letters
https://www.dfa.arkansas.gov/office/taxes/in come-tax-administration/composite-filing/ (Registration is not required to make payments or to check refund status.) Phone
General Information.................................................(501) 682-4775
Representatives are available to assist callers at the number
P. O. Box 919 above during normal business hours (Monday through
Little Rock, AR 72203-0919 Friday from 8:00 a.m. to 5:00 p.m.) with: Be sure to apply sufficient postage or your return will not be • Notices Received delivered by the U.S. Postal Service. • Taxpayer Assistance • Amended Returns • Forms • Payment Information • Audit and Examination Other useful phone numbers: Walk-In
Tax Credits...................................... (501) 682-7106
Withholding Tax............................... (501) 682-7290
Collections....................................... (501) 682-5000 Representatives are available to assist walk-in taxpayers
Revenue Legal Counsel.................. (501) 682-7030 with corporate income tax questions, but are not available
Individual Income Tax...................... (501) 682-1100 to prepare your return.
Sales and Use Tax.......................... (501) 682-7104
Problem Resolution and.................. (501) 682-7751 No appointment is necessary, but plan to arrive before
Tax Information Office (Offers In Compromise) 4:00 p.m. to allow sufficient time for assistance.
Internal Revenue Service................ (800) 829-1040 The Composite Income Tax Office is located at:
Social Security Administration......... (800) 772-1213 1816 W. 7th Street, Room 2250 Ledbetter Building, Little Rock, AR 72201 Office hours are Monday through Friday from 8:00 a.m. to 5:00 p.m.
Forms
To obtain a booklet or forms you may:
1. Access our website at: https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/ composite-filing/
2. Call: (501) 682-4775
Composite Inst. (R 9/16/2025)
GENERAL INSTRUCTIONS
Act 1982 of 2005 allows pass-through entities to file composite returns for nonresident members who elect to be included in the composite filing. The pass-through entity must report its distributive share of income or other gain that is passed through to the members included on this return and subject to Arkansas income tax. NOTE: Pass-through entities include S Corporations, general partnerships, limited partnerships, limited liability partnerships, trusts, or limited liability companies. Any entity that is taxed as a corporation or is a disregarded entity for federal income tax purposes is not considered a pass-through entity.
WHEN TO FILE
The due date is April 15th for calendar year entities. If the due date of your return falls on a Saturday, Sunday, or legal holiday, the return will be considered timely filed if it is postmarked on the next business day.
EXTENSION OF TIME TO FILE
If an extension is required, Form AR1055-CR should be completed and mailed by April 15th, or the 15th day of the 4th month after end of fiscal year. If additional tax is owed, the amount must be paid by the original due date. Attach the payment in U.S. dollars to the completed Form AR1055-CR and mail to the address specified on Form AR1055-CR. ATTN: Extension P.O. Box 919 Little Rock, AR 72203-0919 Note: To receive credit for your federal or state extension, when you file your Arkansas return you must check the box on the face of the return indicating you filed an extension. Payment QR code Composite Inst. (R 5/20/2025)
Arkansas Composite Income Tax Return Instructions
(AR1000CR) Each composite return must be filed in the name of the pass-through entity, and the member who signs the return is responsible for any assessments or deficiencies incurred by the return. This requirement does not relieve any of the members from their personal liability in any way. Only those members who must file Arkansas nonresident income tax returns as a result of their interest in a pass-through entity can be included in the composite return. Members who were Arkansas residents, became Arkansas residents during the year, or who had income/losses from Arkansas sources other than from pass-through entities, must be excluded from the composite return. Note: A pass-through entity cannot be included as a member on a composite return. However, if a passthrough entity is a member, they must create and file a withholding pass-through return. If filing an amended return, check the box at the top right corner of Form AR1000CR. Complete the return using the instructions below, replacing the incorrect entries from the original return with the corrected entries. Attach supporting forms and/or schedules for items changed.
INCOME
(501) 682-7290 or go to www.dfa.arkansas.gov. Line 4. Report the total number of nonresident Corporation members on the composite return. Line 5. Report the taxable income from doing business in Arkansas or derived from sources within this state and distributed to nonresident Corporation members electing to be included on this tax return. The amount must equal the total on Schedule B. Line 6. Compute tax at 4.3% (.043) of the amount listed on line 5. No deductions or credits are allowed. Line 7. Add the amounts from line 3 and line 6 to determine the Total Tax. Line 8. Withholding paid by entity - FEIN on AR1099PT Form(s) must match FEIN on composite return. If claiming withholding that was paid on behalf of the entity by another entity, a AR1099PT must be included, or withholding will disallowed. Composite Inst. (R 10/7/2024)
PAYMENT INFORMATION SCHEDULE A
Non-Corporation Members: Complete all of the information requested for any Non-Corporation members that are PAY ONLINE nonresidents included on this return. Paying online is convenient, secure, and helps make sure we get your payments on time. Please visit our secure NOTE: The number of members and the total share of website ATAP (Arkansas Taxpayer Access Point) at taxable income must match the non-corporation memwww.atap.arkansas.gov. ATAP allows taxpayers or their bers shares of income section, lines 1 and 2 accordingly. representatives to log on, make payments, and manage their account online. If there are nine (9) or less Non-Corporation nonresident members represented by the return, complete Schedule A. Additional ATAP features include: • Make Tax Payments If there are more than nine (9) Non-Corporation • Make Estimated Tax Payments nonresident members represented by the return, the • Send Web Notices information must be submitted by USB flash drive. We can no longer accept CD's or disks. The information PAY BY CREDIT CARD must be in a spreadsheet format (such as Excel), a database format (such as Access) or a Delimited Text File and should contain for each member included on Credit card payments may be made by one of the following this return: name, address, FEIN or SSN, share of methods: income, and tax paid. • Call 1-800-2PAY-TAX (1-800-272-9829) • Go to www.acipayments.com and click on "State Payments" link
SCHEDULE B
Credit card payments will be processed by ACI Payments Corporation Members: Complete all of the information Inc, a private credit card payment services provider. A requested for any nonresident Corporation members that convenience fee will be charged to your credit card for the are included on this return. use of this service. The State of Arkansas does not receive this fee. You will be informed of the exact amount of the fee NOTE: The number of members and the total share of taxbefore you complete your transaction. After you complete able income must match the corporation members shares of your transaction you will be given a confirmation number to income section, lines 4 and 5 accordingly. keep with your records. If there are nine (9) or less nonresident Corporation members represented by the return, complete Schedule B.
PAY BY MAIL
Complete Form AR1000CRV and attach with check or If there are more than nine (9) nonresident money order to your return. Write your FEIN on payment, Corporation members represented by the return, the made payable in U.S. dollars to the Department of Finance information must be submitted by USB flash drive. We can no longer accept CD's or disks.The information and Administration. Mail on or before April 15th. If the payment is for an amended return, mark the box "Yes" must be in a spreadsheet format (such as Excel), a database format (such as Access) or a Delimited Text on Form AR1000CRV for "Is Payment for an Amended File and should contain for each member included on Return". this return: name, address, FEIN, share of income, and tax paid. Composite Inst. (R 10/10/2025)
Source: official text