Filing returns — Time and place — Forms — Arkansas Code § 26-51-806

# (a) Due date and what constitutes filing — Arkansas Code § 26-51-806(a)

(a) Due date and what constitutes filing — Arkansas Code § 26-51-806(a).

(1) The due date for the filing of Arkansas individual income tax returns shall be as follows:

(A) May 15 for tax years based on a calendar year; or

(B) Four and one-half (4 1/2) months from the closing date of the period covered for tax years based on a fiscal year.
(2)(A) A tax return is filed with the Department of Finance and Administration at the time and date it is actually received by the department.
(B)(i) However, there is one (1) exception to this rule for tax returns mailed to the department through the United States Postal Service, Arkansas Code § 26-18-105.

(ii) This statute states that the postmark date on the envelope containing the tax return (or returns) shall be considered the return's filing date with the department.

(iii) Only tax returns mailed through the United States Postal Service qualify for this filing break.

(C) Tax returns sent through private carriers such as United Parcel Service or Federal Express will be considered filed when such returns are actually received by the department.

(3) If the due date falls on a Saturday, Sunday, or legal holiday for which the department is closed in observance of, the due date shall be the next working day that the department is open for business.

# (b) Responsibility for obtaining and filing returns — Arkansas Code § 26-51-806(b)(1)

(b) Responsibility for obtaining and filing returns — Arkansas Code § 26-51-806(b)(1).

(1) When a taxpayer requests that the department send the taxpayer a tax return or related form, such as through the mail or via facsimile transmission, the department must make a good-faith effort to comply with all such requests that are reasonable, even though the department has no legal obligation or duty to deliver tax returns or forms to taxpayers via public or private carrier.

(2) However, it is ultimately the taxpayer's responsibility to obtain, properly complete, and file all Arkansas individual income tax returns and related forms required by Arkansas law to be completed and filed.

(3) A taxpayer may not avoid responsibility for any tax, penalty, or interest properly due the State of Arkansas merely because the department did not send the taxpayer the appropriate return or forms, even where personnel of the department advised the taxpayer that such return or forms would be sent by the department to the taxpayer.

# (c) Signing returns— Arkansas Code § 26-51-806(c)

(c) Signing returns — Arkansas Code § 26-51-806(c).
(1)(A) Every taxpayer filing an Arkansas individual income tax return must sign and date the return.

(B) Where a married couple files a joint return or files separately on the same return, both taxpayers must sign the return.

(C) Tax returns that have not been signed will not be processed although otherwise complete.

(D) If the taxpayer paid someone else to complete the return, the paid preparer must also sign and date the return (in addition to the taxpayer).
(2)(A) Arkansas individual income tax returns that are filed electronically by computer or by telephone must still be signed by the taxpayer.

(B) However, the signature can be entered electronically by keystroke or spoken over the telephone for such alternative filing options.
(3)(A) Any taxpayer who files an Arkansas individual income tax return that has been fraudulently prepared is guilty of a Class D felony.

(B) Arkansas Code § 26-18-203.