Form AR1000CR — Composite Tax Return Instructions (master)

# ARKANSAS

COMPOSITE Income Tax

Instructions

# AR1000CR ATAP

Please visit our secure website ATAP (Arkansas Taxpayer Access Point) at www.atap.arkansas.gov.
ATAP allows taxpayers or their representatives to log on, make payments, and manage their account online.
ATAP features include:
 Make Tax Payments
 Make Estimated Tax Payments  Send Web Notices
ATAP is available 24 hours a day.
Mailing Address:
State of Arkansas
P.O. Box 919
Little Rock, Arkansas 72203-0919 Composite Inst. (R 6/24/2025) Simple Reasons to e-file!
Direct Debit Payments
Filing Confirmation Provided Makes Complex Returns Easy File Federal & State Forms Together Secure

# Arkansas Arkansas e file file

Physical Address:
Composite Income Tax
1816 W 7th St, Room 2250
Ledbetter Building
Little Rock, AR 72201-1030

Composite Inst. (R 10/7/2024) 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

# CONTENTS TAX HELP AND FORMS


Internet
You can access the Department of Finance and Administration's website at www.dfa.arkansas.gov.

• Get current and prior year forms and instructions
• Access latest income tax info and archived news
• Get e-file information

You can e-mail questions to: https://www.dfa.arkansas.gov/office/taxes/in come-tax-administration/composite-filing/  Phone General Information … (501) 682-4775 Representatives are available to assist callers at the number above during normal business hours (Monday through Friday from 8:00 a.m. to 5:00 p.m.) with:

• Taxpayer Assistance • Notices Received
• Forms • Amended Returns
• Audit and Examination • Payment Information Other useful phone numbers:

Tax Credits … (501) 682-7106 Withholding Tax … (501) 682-7290 Collections … (501) 682-5000 Revenue Legal Counsel … (501) 682-7030 Individual Income Tax … (501) 682-1100 Sales and Use Tax … (501) 682-7104 Problem Resolution and … (501) 682-7751 Tax Information Office (Offers In Compromise) Internal Revenue Service … (800) 829-1040 Social Security Administration … (800) 772-1213 Forms To obtain a booklet or forms you may:

1. Access our website at:

ATAP
Arkansas Taxpayer Access Point (ATAP) allows taxpayers or their representatives to log on to a secure site and manage their account online.
Access ATAP at www.atap.arkansas.gov to:

• Make Tax Payments
• Make Estimated Tax Payments
• Make name and address changes
• View account letters

(Registration is not required to make payments or to check refund status.)  Mail
P. O. Box 919
Little Rock, AR 72203-0919
Be sure to apply sufficient postage or your return will not be delivered by the U.S. Postal Service.
Walk-In
Representatives are available to assist walk-in taxpayers with corporate income tax questions, but are not available to prepare your return.
No appointment is necessary, but plan to arrive before
4:00 p.m. to allow sufficient time for assistance.
The Composite Income Tax Office is located at:
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. https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/ composite-filing/

1. Call: (501) 682-4775

Composite Inst. (R 9/16/2025) Page 1 of 4

Composite Inst. (R 5/20/2025) Page 2 of 4

# 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

# 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.

# NON-CORPORATION MEMBERS SHARES OF INCOME

Line 1. Report the total number of Non-Corporation nonresident members of the composite return.
Line 2. Report the taxable income from doing business in Arkansas or derived from sources within this state and distributed to Non-Corporation nonresident members electing to be included on this tax return.
The amount must equal the total on Schedule A.
Line 3. Compute tax at 3.9% (.039) of the amount listed on line 2. No deductions or credits are allowed.

# CORPORATION MEMBERS SHARES OF INCOME

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) (Lines 9 through 18 - Follow instructions on form.) Your tax return will not be complete unless officer, partner, or accountant signs it. Fill in preparer section if applicable.

# AR1099PT

Attach an AR1099PT Form for each nonresident member included on this return. The amount(s) reported on the AR1099PT(s) must equal the amount(s) reported on the AR1000CR. Send two copies of AR1099PT Form to each nonresident member and retain one copy for your records.
NOTE: Each entity claiming withholding must be registered to withhold under the FEIN on the composite return. Failure to register will result in disallowance of withholding. For information about registering, call
(501) 682-7290 or go to www.dfa.arkansas.gov.

# PAYMENT INFORMATION PAY ONLINE

Paying online is convenient, secure, and helps make sure we get your payments on time. Please visit our secure website ATAP (Arkansas Taxpayer Access Point) at www.atap.arkansas.gov. ATAP allows taxpayers or their representatives to log on, make payments, and manage their account online.
Additional ATAP features include:

• Make Tax Payments

# PAY BY CREDIT CARD

Credit card payments may be made by one of the following methods:

• Call 1-800-2PAY-TAX (1-800-272-9829)
  • Go to www.acipayments.com and click on "State Payments" link Credit card payments will be processed by ACI Payments Inc, a private credit card payment services provider. A convenience fee will be charged to your credit card for the use of this service. The State of Arkansas does not receive this fee. You will be informed of the exact amount of the fee before you complete your transaction. After you complete your transaction you will be given a confirmation number to keep with your records.

PAY BY MAIL
Complete Form AR1000CRV and attach with check or money order to your return. Write your FEIN on payment, made payable in U.S. dollars to the Department of Finance and Administration. Mail on or before April 15th. If the payment is for an amended return, mark the box "Yes" on Form AR1000CRV for "Is Payment for an Amended Return".
Composite Inst. (R 10/10/2025)

# SCHEDULE A

Non-Corporation Members: Complete all of the information requested for any Non-Corporation members that are nonresidents included on this return.
NOTE: The number of members and the total share of taxable income must match the non-corporation mem- bers shares of income section, lines 1 and 2 accordingly.
If there are nine (9) or less Non-Corporation nonresident members represented by the return, complete Schedule A.
If there are more than nine (9) Non-Corporation nonresident members represented by the return, the information must be submitted by USB flash drive. We can no longer accept CD's or disks. The information 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 this return: name, address, FEIN or SSN, share of income, and tax paid.

# SCHEDULE B

Corporation Members: Complete all of the information requested for any nonresident Corporation members that are included on this return.
NOTE: The number of members and the total share of tax- able income must match the corporation members shares of income section, lines 4 and 5 accordingly.
If there are nine (9) or less nonresident Corporation members represented by the return, complete Schedule B.
If there are more than nine (9) nonresident Corporation members represented by the return, the information must be submitted by USB flash drive. We can no longer accept CD's or disks. The information 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 this return: name, address, FEIN, share of income, and tax paid.