An accepted federal extension can already cover an Arkansas fiduciary income tax return. The AR1055-FE instructions say that a separate Arkansas extension request is unnecessary when an automatic federal filing extension has been filed. Check that status before preparing another application.
The state form discussed here is AR1055-FE for 2025, revised April 28, 2025. The instruction sheet linked from the same official forms list is revised August 23, 2023.
Who needs the Arkansas extension form?
AR1055-FE requests more time to file an estate or trust’s Arkansas fiduciary return. DFA honors filed and accepted federal extensions as valid state extensions. Its instructions no longer require a copy of federal Form 7004 to be attached to the Arkansas return.
Whether the extension was requested on AR1055-FE or federal Form 7004, mark the appropriate extension box on the front of the Arkansas return when filing it. Keep the extension records with the return papers.
Filling in the estate, fiduciary and payment details
The main request identifies the estate or trust separately from the fiduciary or trustee acting for it. In the marked illustration, frame 1 covers the estate identification, frame 2 the fiduciary and address, and frame 3 the payment amount.
| Part of AR1055-FE | Information to enter | Record needed |
|---|---|---|
| Tax period | Calendar 2025 or the fiscal-year beginning and ending dates | Estate or trust’s accounting period |
| Estate or trust name and federal ID | The taxpayer requesting extra filing time | Fiduciary return identification |
| Fiduciary or trustee name and title | The person administering the estate or trust and their capacity | Appointment or trust records |
| Mailing address | Address, city, state or province and postal code; outside-U.S. indicator and country where applicable | Current correspondence address |
| Detachable extension payment | Federal ID, due date, name, address, telephone and amount paid | Estimated unpaid fiduciary income tax and the enclosed payment |
The lower section is headed Fiduciary Extension Payment. Use it for the extension payment associated with this request. An ordinary fiduciary return balance payment has a separate voucher in the state forms list.
When must AR1055-FE be filed and the tax paid?
Submit the request on or before the return’s original due date. The form states that calendar-year filing time extends to November 15 and that fiscal-year filers receive 210 days from the return due date. Those are the form’s stated extension rules; check the applicable filing calendar for a deadline falling on a nonbusiness day.
The original calendar-year payment deadline shown on the 2025 copy is April 15, 2026. For fiscal-year returns the form states the fifteenth day of the fourth month after year-end. The filing extension does not postpone payment. Interest and a failure-to-pay penalty can apply when tax remains unpaid after the original deadline.
File online or send the paper request
The instructions allow electronic filing online or through a tax professional, with an option to debit a checking or savings account for all or part of the estimated tax due. Have the prior-year return available because the process asks for return information to verify the taxpayer.
After an electronic request, keep the acknowledgment. DFA specifically instructs electronic filers not to mail AR1055-FE afterward.
For paper filing, complete the request and enclose payment of the estimated tax due. The address on the 2025 form is Individual Income Tax Section, P.O. Box 8149, Little Rock, AR 72203-8149. Make the check or money order payable in U.S. dollars to the Department of Finance and Administration.
A fiduciary tax preparer can determine which federal and state return obligations belong to the estate or trust and whether an accepted federal extension covers the state filing.
Official PDF: Form AR1055-FE — Official PDF (dfa.arkansas.gov)