If an Arkansas corporation files its return electronically but sends the payment by mail, AR1100CTV identifies that payment. The voucher also accompanies a payment enclosed with a paper AR1100CT or AR1100S return. Its amended-return question tells DFA whether the money relates to a correction.
Who uses AR1100CTV for a return payment?
Use the corporation income tax return payment voucher for a mailed return payment. Quarterly estimated corporation tax payments use Form AR1100ESCT, as the 2025 corporation instructions distinguish.
This guide uses the file listed in DFA’s 2025 corporation forms. The instructions above the detachable voucher carry revision June 27, 2025; the voucher itself retains an August 22, 2018 revision label. Select the tax-year file from the agency’s forms page when preparing a payment for a different period.
How to fill in the corporation payment details
Match the identifying fields to the corporation and return being paid. The illustration marks Fiscal Year End as 1 and the amended-return question as 2. These are added reference markers, not official line numbers.
| Voucher field | Entry | Where to check it |
|---|---|---|
| Federal Identification Number | The corporation’s federal tax identification number. | The corporation’s return and identification records. |
| Fiscal Year End, marker 1 | The end of the tax period covered by the return payment. | The tax-year dates on the return. |
| Corporation name and address | The corporation’s name, street address, city, state and ZIP code. | The return’s identifying information. |
| Telephone number | The contact number for the corporation. | The corporation’s contact records. |
| Due Date | The applicable return due date for the payment. | The return instructions for the entity and tax period. |
| Amount Paid | The payment amount, including cents. | The check or money order being enclosed. |
| Amended return, marker 2 | Select Yes if the payment is for an amended return; otherwise select No. | The return to which the payment relates. |
For example, a corporation that has already e-filed an amended return and is mailing the additional tax marks Yes and sends the voucher with its payment. Under the e-filed-return instructions, the mailing contains the voucher and check or money order. The separate paper-return instructions call for the return as well.
When and where to mail the voucher
The official 2025 AR1100CTV PDF includes the instructions and detachable payment section on one page. Cut along the dotted line before mailing: DFA explicitly warns that failing to detach the voucher delays payment processing.
Make the check or money order payable in U.S. dollars to the Department of Finance and Administration. Put the federal identification number and/or account number on the payment itself. Both the e-filed-return and paper-return routes use Arkansas State Corporation Income Tax, P.O. Box 919, Little Rock, AR 72203-0919.
For a paper filing, enclose AR1100CTV, the payment and Form AR1100CT or AR1100S. For an electronically filed return with a mailed payment, enclose AR1100CTV and the payment. The voucher directs that return payments be mailed on or before the return’s due date; it does not provide a new payment deadline.
Paying through ATAP
The voucher also directs taxpayers to Arkansas Taxpayer Access Point for online payment. DFA’s corporation instructions say to choose the correct payment type and tax period in ATAP. The same instructions list viewing payments received and recent account activity among the ATAP services.
This guide covers the payment document. Use the applicable return instructions or a tax adviser to establish the corporation’s liability and filing obligations.