Partnership returns — Arkansas Code § 26-51-802

# (a) Partnership returns — Generally — Arkansas Code § 26-51-802(a)

(a) Partnership returns — Generally — Arkansas Code § 26-51-802(a).

(1) For a tax year in which a partnership receives any income from Arkansas sources, a partnership return (AR1050) must be:

(A) Filed on behalf of the partnership; and

(B) Signed by at least one (1) of the partners.

(2) The partnership return must include the:

(A) Names and addresses of all partners of whatever nature who are entitled to a share of the partnership's income; and

(B) Percentage or amount of each such partner's share.

# (b) Partnership income from Arkansas sources — Arkansas Code § 26-51-802(b)

(b) Partnership income from Arkansas sources — Arkansas Code § 26-51-802(b). All partnership income from activities carried on within Arkansas or from real or personal property located within Arkansas must be allocated to Arkansas.