When an Arkansas estate or trust return has already been e-filed, a mailed balance payment goes to a different post-office box from a paper return sent with its payment. The 2025 AR1002V gives both addresses and a detachable voucher identifying the estate or trust.
This copy is for tax year 2025 and shows April 15, 2026 as its due date. Its instruction block is revised July 10, 2024; the voucher itself carries August 22, 2018. Those older revision dates appear on the official 2025 file.
Who uses this fiduciary payment voucher?
Use AR1002V when mailing a check or money order for an Arkansas fiduciary income tax return. The paper-return instructions name Forms AR1002F and AR1002NR. The form also directs filers who prefer an online payment to Arkansas Taxpayer Access Point, ATAP.
The voucher identifies the payment. Calculate the tax from the fiduciary return before completing the amount field; AR1002V has no income or deduction calculation.
How to complete the AR1002V payment fields
Use the estate or trust’s federal identification number and tax-period records. The numbered frames show the federal ID field, amount paid and amended-return choice.
| Voucher field | What to enter | Check against |
|---|---|---|
| Federal identification number | The estate or trust’s federal ID | The fiduciary return being paid |
| Tax year and fiscal year end | The period covered by the payment | The return’s tax year, including a fiscal year end where applicable |
| Name and address | Estate or trust name, mailing address and telephone number | Return identification details |
| Amount paid | The check or money-order amount, including cents | The payment being enclosed |
| Amended return question | Yes for a payment relating to an amended return; otherwise No | The return associated with this payment |
Make the check or money order payable in U.S. dollars to the Department of Finance and Administration. Write the federal identification number and/or account number on it so the payment carries the account reference as well as the voucher.
Where to mail the voucher and when payment is due
For a return already filed electronically, enclose AR1002V with the check or money order and send it to Arkansas State Income Tax, P.O. Box 8149, Little Rock, AR 72203-8149.
For a paper return with payment, send the voucher, check or money order and Form AR1002F or AR1002NR to Arkansas State Income Tax, P.O. Box 2144, Little Rock, AR 72203-2144. Both routes use the amended-return question when applicable.
The voucher instructions require mailing payment on or before the return’s due date. April 15, 2026 is printed on this 2025 copy; a fiscal-year payment needs the due date applicable to that return. Download the appropriate year from the official fiduciary forms list.
Official PDF: Form AR1002V — Official PDF (dfa.arkansas.gov)
The detachable voucher must be cut at the dotted line
DFA specifically warns that failing to cut along the dotted line delays payment processing. Detach the lower voucher at that line before mailing it. Keep the upper instruction sheet for the addresses and payment directions.
Use the fiduciary voucher for this payment. Arkansas has a separate AR1100PTV pass-through entity payment voucher; its entity tax payment process is covered in that guide. A fiduciary or return preparer should resolve the estate or trust’s tax calculation before the balance is sent.