Arkansas Department of Finance and Administration Forms & Instructions
Form AR1002F/NR — Fiduciary Tax Instructions (master booklet)
ARKANSAS
FIDUCIARY Income Tax
Instructions
AR1002F and AR1002NR ATAP Simple Reasons to efile Please visit our secure website ATAP (Arkansas Direct Debit Payments Taxpayer Access Point) at www.atap.arkansas. gov. ATAP allows taxpayers or their representa- Filing Confirmation Provided tives to log on, make payments, and manage their Makes Complex Returns Easy account online. File Federal & State Forms Together ATAP features include:
Secure Make Tax Payments Make Estimated Tax Payments ATAP is available 24 hours a day.
Arkansas Arkansas e
¿OH (Registration is not required to make payments or ¿OH to check refund status.) For your questions/comments: Manager, Individual Income Tax P. O. Box 3628 Little Rock, AR 72203-3628 Fiduciary Inst. (R 6/19/2025)
CONTENTS
Tax Help and Forms .......................................................................................................... 1
Internet........................................................................................................................ 1
Phone ......................................................................................................................... 1 Forms ......................................................................................................................... 1
ATAP ........................................................................................................................... 1
Address ....................................................................................................................... 1
General Instructions ......................................................................................................... 2
Who Must File ............................................................................................................. 2
When To File ............................................................................................................... 2
Extension of Time to File ............................................................................................ 2
Underpayment of Estimated Tax (Form AR2210) ....................................................... 2
Arkansas Fiduciary Income Tax Return Instructions (AR1002F & AR1002NR) .......... 3
Income ........................................................................................................................ 3
Deductions .................................................................................................................. 3
Tax Apportionment (AR1002NR Only) ........................................................................ 4
Tax and Payments ...................................................................................................... 4
Payment Information ........................................................................................................ 5
Pay Online .................................................................................................................. 5
Pay By Credit Card ..................................................................................................... 5
Pay By Mail ................................................................................................................. 5
Schedule B Instructions ................................................................................................... 5 Resident Beneficiaries KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK R Nonresident Beneficiaries KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK R
Fiduciary Inst. (R 10/7/2021)
TAX HELP AND FORMS
Internet ATAP
You can access the Department of Finance and Administration's Arkansas Taxpayer Access Point (ATAP) allows taxpayers KWWSV ZZZGIDDUNDQVDVJRYRIÀFH website at or their representatives to log on to a secure website and taxesincometaxadministrationfiduciaryand manage their account online. estate-income-tax-forms/ Access ATAP at www.atap.arkansas.gov to: Get current and prior year forms and instructions Make payments Access latest income tax info and archived news (Registration is not required to make payments or to check Get e-file information refund status.) You can e-mail questions to: individual.income@dfa.arkansas.gov
Phone
Address
Individual Income Tax Hotline ................................. (501) 682-1100 or (800) 882-9275
Choose the appropriate address below to mail your return: Representatives are available to assist callers at the Physical: numbers above during normal business hours (Monday
Arkansas State Income Tax through Friday from 8:00 a.m. to 5:00 p.m.) with:
1816 W 7th Street, Room 2300
Little Rock, AR 72201 Taxpayer Assistance Notices Received Mailing: Forms Amended Returns Audit and Examination Payment Information TAX DUE RETURN: For hearing-impaired access, call (800) 285-1131 using a
Arkansas State Income Tax
Text Telephone Device (for Spanish, call (866) 656-1842).
P.O. Box 2144
Little Rock, AR 72203-2144 Other useful phone numbers: REFUND RETURN:
Tax Credits ...................................... (501) 682-7106
Arkansas State Income Tax
Withholding Tax .............................. (501) 682-7290
P.O. Box 1000
Collections ...................................... (501) 682-5000
Little Rock, AR 72203-1000
Revenue Legal Counsel ................. (501) 682-7030
Corporate Income Tax .................... (501) 682-4775 NO TAX DUE/REFUND RETURN:
Sales and Use Tax .......................... (501) 682-7104
Arkansas State Income Tax
Problem Resolution and ................. (501) 682-7751
P.O. Box 2144
Tax Information Office (Offers In Compromise)
Little Rock, AR 72203-2144
Internal Revenue Service ............... (800) 829-1040 Be sure to apply suႈcient postage or your return will not be
Social Security Administration ........ (800) 772-1213 delivered by the U.S. Postal Service.
Forms
To obtain forms and instructions you may:
1. Access our website at: KWWSV ZZZGIDDUNDQVDVJRYRIÀFH taxes/income-tax-administration/ fiduciaryandestateincometax forms/
2. Call the Individual Income Tax Hotline (501) 682-1100 or (800) 882-9275 Fiduciary Inst. (R 9/26/2025)
GENERAL INSTRUCTIONS WHO MUST FILE
The fiduciary return is used to report the income of an estate or trust Every fiduciary or at least one of the joint fiduciaries must file a return for the estate or trust for which they act provided ~-8 .% 3'$ %.++.6(-& ~//+8W 1. Any income is currently distributable; OK q'$ 3~7 is payable by the beneficiaries or by the grantor
3. The net income is $3,000 or over and/or $Q\EHQH¿FLDU\LVDnonresident.
WHEN TO FILE
The due date is April th for calendaryear filers Fiscalyear filers must file on or before the fifteenth th day of the fourth
th month following the close of the fiscal year
EXTENSION OF TIME TO FILE
If you request an extension of time to file your federal fiduciary tax return with federal Form you can receive the same extension on your state return plus one month If you do not file a federal extension you can request a day Arkansas extension using Form ARFE before the filing date of April th for calendar year filers Send Form ARFE to
Individual Income Tax Section ATTN: Extension P.O. Box 8149 Little Rock, AR 72203-8149 k.3$W 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
INTEREST AND PENALTIES
Interest will be charged on taxes not paid by their due date even if an extension of time to file is granted The law also provides a late filing penalty and a failure to pay penalty
UNDERPAYMENT OF ESTIMATED TAX
(FORM AR2210) You may have to pay a penalty if your net tax, line 26B AR1002F/line 26F AR1002NR, is more than $1,000 and you did not ¿OHD'HFODUDWLRQRI(VWLPDWHG7D[UHTXLUHGE\$UNDQVDVWD[FRGHor you did not pay adequate installments on your estimated tax. See instructions for line 38A and B for more information. klqbW Arkansas has adopted IRC section in its entirety as in eႇect on January Fiduciary Inst. (R 10/7/2024)
Arkansas Fiduciary Income Tax Return Instructions
(AR1002F & AR1002NR) If you file a fiscal year return fill in the fiscal year at the top of the form The moment of death determines the end of the decedent's tax year and the beginning of the estate's tax year. The Federal Employer Identification Number FEIN must be entered in the space provided at the top right side of the form and must be the complete number. FEIN's with asterisks (*) or X's in place of a portion of the number may result in the delay of the processing of the return or rejection A separate FEIN is required for each estate or trust Note: Social Security Number cannot be used. c(++ (- 3'$ $7~"3 -~,$ of the estate or trust name and title of fiduciary or trustee the ~##1$22I ~-# 3'$ #~3$ 3'$ 31423 6~2 "1$J ated. Check the appropriate box for "Type of Entity´,QGLFDWHZKHWKHU\RXDUH¿OLQJDQOriginal Return, an Amended Return, .1 ~ c(-~+ o$341- A final return will have the state close the Entity¶s account permanently Note: The name of the estate or trust must be used and not that of a person. INCOME i(-$ SK Enter net profit or loss from farming ^33~"' %$#$1~+
Schedule F. Note: Do not include income and deductions from the ESBT Line 7. Enter the total amount of all Pass-Through Entity portion of a trust on lines 1 through 19 (if applicable). A separate income received by the trust. Attach K-1s. schedule must be attached to show the ESBT tax computations. See instructions for lines 26A and 26E. Line 8. Enter taxable income not reported elsewhere. Attach statement identifying the source. Line 1. Enter total taxable interest income received or credited to the estate or trust's account. Attach Form AR4-FID showing Line 9. Add lines 1 through 8 and enter total. all interest income and identify any nontaxable interest. Line 2. Enter the total of all taxable dividends. Attach Form
DEDUCTIONS
AR4-FID. i(-$ PK Enter net profit or loss from a trade or business Line 10. Enter any taxes paid during the tax year that are not Attach federal schedule. deducted elsewhere. DO NOT include assessments for local benefit of a kind tending to increase the value of the property Line 4. If you have gains or losses from the sale of real esassessed. DO NOT include federal or Arkansas taxes, nor tate, stocks, bonds, or gains or losses from capital assets from taxes imposed upon the estate or trust on its corporation which partnerships S corporations or fiduciaries complete Schedule are paid by the estate or trust. Attach a schedule detailing A on P3 and enter total here. Attach federal Schedule D. all taxes. Complete Schedule A on P3 if you have a NET CAPITAL Line 11. Enter any interest paid that is not deducted GAIN OR LOSS reported on federal Schedule D, federal Form elsewhere. DO NOT include interest on capital invested in or 1041. The amount of capital loss that can be deducted advanced to the business by the estate or trust. after oႇsetting capital gains is limited to Line 12. Enter amount paid or permanently set aside during Arkansas did not adopt the federal "bonus depreciation" the year for charitable organizations. AR has adopted IRC provision from previous years. Therefore, the depreciation al- 664(c) concerning charitable remainder trust; Income not dislowed in the federal and Arkansas amounts may diႇer Adjust tributed to beneficiaries will be reported on line to be exempt your gains and losses for diႇerences in depreciation if any between the federal and Arkansas amounts using lines 2, 5, Line 13. Enter deductible attorney, accountant, return and 11 from Schedule A. preparer or fiduciary fees paid or incurred by the fiduciary for administering the estate or trust during the year. Line 5. Enter net rent and royalty income, the estate's or trust¶s share of profits from a partnership and income from Line 14: Enter the total amount of Pass-Through Entity inanother estate or trust (whether received or not). Do not include come received by the trust. Attach K-1s. Pass-Through Entity income. Attach federal Schedule E.
Fiduciary Inst. (R 10/7/2024)
Line 15. Enter any other authorized deductions allowed by If using Form AR1002F, skip this section and go to the instructions for line 25. Arkansas law. Include on this line: bad debts, casualty losses, and involuntary conversion of property not used in a trade or TAX APPORTIONMENT (AR1002NR ONLY) business. Attach a detailed schedule listing all deductions by type and amount. The instructions for lines 26A through 26D are for use with Form AR1002NR only. Line 16. Add lines 10 through 15 and enter the total.
Line 26A. Enter amount from line 19 column B. i(-$ NTK Subtract line from line and enter the diႇerence Line 26B. Enter amount from line 19 column A. Line 18. Enter the total amount of income or loss to be distributed to all beneficiaries during the year Line 26C. Divide amount on line 26A by amount on line 26B to arrive at the Arkansas percentage. Round i(-$ NVK Subtract line from line and enter the diႇerence to six decimal places and do not exceed 100%. i(-$ OMK Do not adjust this amount Line 26D. Multiply amount on line 26 by percentage on line 26C and enter total. Line 21. Subtract line 20 from line 19 (column B Line 26E. Enter the apportioned net tax from the for AR1002F, column A for AR1002NR) and enter the S portion of the ESBT (if applicable). A schedule diႇerence must be attached to the return showing the ESBT tax Line 22. Compute tax on the amount on line 21, column B computations (see instructions for line 26A). Include apportionment calculations to show the Arkansas if you are using Form AR1002F. Compute tax on the amount apportioned tax from the ESBT. on line 21, column A, if you are using Form AR1002NR. Use the "Regular Tax Table" and enter the amount here. If less than Line 26F. Add lines 26D and 26E. Enter the total. zero (0), enter zero (0). i(-$ OPK Do not adjust this amount
TAX AND PAYMENTS
Line 24. Enter the total allowable credits from line 3 of the AR- Line 27. Enter Arkansas withholding. Attach Form(s) 1002TC. Attach AR1002-TC and supporting documents. AR1099PT, 1099R and/or AR K-1. Line 25. Add lines 23 and 24. Enter the total. If less than zero Line 28. Enter the estimated tax paid. (0), please enter zero (0). Do not enter a negative number. Line 29. Enter the amount paid with extension. i(-$ OSK Subtract line from line and enter the diႇerence i(-$ PMK Enter payments made with or after the filing of the Line 26A. (AR1002F ONLY) Enter the net tax from the original return. (Amended returns only) S portion of the ESBT (if applicable). A schedule must be attached to the return showing the ESBT tax computations Line 31. Add lines 27 through 30 and enter the total. that includes the following: Line 32. Enter the total of all overpayments/refunds/carry • Income (interest, dividends, gains or losses, trade or forwards received from previously filed returns Amended business income, etc.) returns only) • Deductions (taxes, contributions, fees, etc.) i(-$ PPK Subtract line from line and enter the diႇerence • Taxable Income • Net Tax Line 34. If line 33 is larger than line 26B of AR1002F or line F of ARNR enter the diႇerence Line 26B. (AR1002F ONLY) Add lines 26 and 26A. Enter the total. Line 35. Enter the amount of your refund you want to be carried forward. The overpayment from your 2025 AR1002F or AR1002NR will be applied to your 2026 estimated account. Line 36. Subtract line 35 from line 34. This is the amount to be refunded to you. Line 37. If line 26B of AR1002F or line 26F of AR1002NR is larger than line enter the diႇerence This is the amount of tax due. Fiduciary Inst. (R 6/19/2025)
Line 38A and 38B. Enter the exception number from PAY BY MAIL: Part 1 of Form AR2210, or the computed penalty from line 17 of AR2210 in the appropriate box. If you completed Form Attach check or money order with completed Form AR1002V AR2210A, enter "6" in box 38A. Enter the amount from line and mail with return Write your Federal Identification Number 46 of AR2210A in box 38B. Attach Form AR2210 or AR2210A. on the check or money order, and make your check payable in U.S. dollars to the Department of Finance and Administration . Line 38C. Add lines 37 and 38B. Enter total on this line. Mail on or before the return due date. If the payment is for an amended return, mark the box yes on Form AR1002V for "Is payment for an Amended Return."
FOR A TRUST WITH AN OWNERSHIP INTEREST IN AN ENTITY SUBJECT TO
SCHEDULE B INSTRUCTIONS PET TAX INCOME DISTRIBUTION
If a trust has an ownership interest in a business entity subject to a passthrough entity or PET tax in Arkansas or other Beneficiaries¶ share of income must be listed in this secJ states, the income from the entity should be reported on line tion. Include all information requested. If additional space The income subject to Arkansas PET or other states pass is needed attach a separate schedule. Any income properly through entity taxes should then be removed on line 14, unless paid credited andor distributable to a beneficiary is taxable guaranteed payments from a partnership are included in the to the beneficiary income from the entity subject to PET tax 5HVLGHQW EHQHÀFLDULHV must include distributions from PAYMENT INFORMATION any estate or trust in their total Arkansas income to determine if an ARF should be filed PAY ONLINE: 1RQUHVLGHQWEHQHÀFLDULHV who have distributions from Paying online is convenient, secure, and helps make sure we an Arkansas estate or trust must file an Arkansas Individual get your payments on time. Please visit our secure website Income Tax Return (AR1000NR) that reports total income ATAP (Arkansas Taxpayer Access Point) at www.atap. received from Arkansas sources regardless of the amount of arkansas.gov. ATAP allows taxpayers or their representatives distribution. to log on, make payments, and manage their account online.
klqbW A completed AR KFE for each beneficiary of the Additional ATAP features include: estate or trust is required to be attached to this return. • ATAP is available 24 hours a day. 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.acipayonline.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 Fiduciary Inst. (R 10/7/2024)
Source: official text