Ark. DFA — E-file Requirement for Tax Practitioners (Act 143 of 2021) — A practitioner who e-files a taxpayer's federal income tax return must also e-file the Arkansas return

A practitioner who e-files a taxpayer's federal income tax return must also e-file the Arkansas return

# The mandate (DFA statement, verbatim)

"E-file requirement for tax practitioners (Act 143 of 2021): Requires that a tax practitioner who files a taxpayer's federal income tax return electronically must also file the taxpayer's Arkansas state income tax return electronically."

# Scope

The Department publishes this statement in the What's New series of its Individual Income Tax section, so the mandate as announced covers Arkansas individual income tax returns: whenever the practitioner e-files the client's federal individual return, the Arkansas individual return must be e-filed as well. The announcement states no return-count threshold — the trigger is e-filing the federal return, effective for returns filed in 2021 and after (Act 143 of 2021). The codified text resides in the Arkansas Code, which is not available from an official free publisher; the Department's announcement above is the official public statement of the requirement.