# Form AR1100PTV — Arkansas AR1100PTV: paying the pass-through entity tax by check

- **Canonical URL:** https://formspedia.com/us/ar1100ptv/
- **Country & Language:** United States (`en-US`)
- **Form:** Form AR1100PTV
- **Issuing Agency:** Arkansas Department of Finance and Administration
- **Tax Area:** Business and corporate tax
- **Who Must File:** Electing partnerships and S corporations paying Arkansas pass-through entity tax by check with a paper return
- **Filing Method:** Mailed with check and paper Form AR1100PET to Arkansas DFA
- **Filing Deadline:** April 15, 2026
- **Official Form PDF:** https://www.dfa.arkansas.gov/wp-content/uploads/AR1100PTV_Pass-Through_Entity_Tax_Payment_Voucher_2025.pdf

Arkansas lets a partnership or S corporation elect to pay its income tax itself, at the entity level. An entity that does this files Form AR1100PET. If it pays the balance by check with a paper return, the check travels with a small slip: AR1100PTV, the pass-through entity tax return payment voucher.

The 2025 voucher is on the Department of Finance and Administration (DFA) forms page. It is pre-printed with a due date of 04/15/2026, for calendar-year 2025 returns.

### When you need the voucher, and when you do not

Only for a payment mailed with the paper AR1100PET. If you pay through ATAP, the Arkansas Taxpayer Access Point at atap.arkansas.gov, there is no voucher to send. DFA's instructions describe ATAP as the way to make most pass-through entity tax payments online.

It is also not the voucher for quarterly payments. Estimated payments use the AR1100ESPET vouchers, which DFA publishes separately for each year. Under the 2025 instructions, the tax must be paid in quarterly installments if it exceeds $1,000, to avoid the underpayment penalty.

### The boxes on the slip

- Due Date is already printed: 04/15/2026.

- Employer Identification Number: the entity's own FEIN.

- Fiscal Year End: the end of the tax year the payment is for.

- Amount Paid: dollars and cents, in the form 1,234,567.89.

- Is Payment for an Amended Return? Yes or No.

- Name, address, city, state, ZIP and telephone of the entity.

DFA's instructions say every entity that elects the PET tax must have its own FEIN, so that its returns and payments are kept apart from other entities owned by the same person and from the owner members themselves.

Cut the voucher along the dotted line. The top of the page says processing will be delayed if you do not.

### Mailing it

Put the cut voucher, the check or money order and the AR1100PET in one envelope to:

State of ArkansasPass-Through Entity TaxP.O. Box 919Little Rock, Arkansas 72203-0919

That is the address in the 2025 instructions. The voucher itself prints the ZIP code as 72203-919, without the zero. The check or money order is payable in U.S. dollars to the Department of Finance and Administration, with the entity's FEIN, SSN or account number written on it.

### What makes a payment late or hard to match

- Assuming an extension moves the payment date. Arkansas gives one month beyond the federal extended due date to file, but the instructions say all tax payments are still due on the original due date: April 15 for calendar-year filers, or the 15th day of the fourth month after a fiscal year ends.

- Paying before the election is on file. DFA asks entities that want to make estimated or extension payments before the return to file the election first, so the money can be matched to the right account.

- Using a family entity's FEIN or an owner's SSN in the FEIN box.

- Leaving the "amended return" box blank when the payment is for an amended AR1100PET.

Unpaid tax after the original due date carries interest at 10% a year and a failure-to-pay penalty of 5% a month, capped at 35%, according to the 2025 instructions.

### The tax this voucher pays

The election has to be made by owner members holding more than 50% of the voting power, before the due date of the return as extended. It is made on Form AR362-E, by registering for the PET tax in ATAP, or by filing a PET return on time. Once made, every owner member is in: nobody can opt out.

The instructions set the rate at 3.9% on income other than capital gains, and 1.95% on capital gains, for tax years 2024 and after. C corporations, qualified subchapter S subsidiaries, trusts, sole proprietorships and LLCs taxed as C corporations cannot elect. An S corporation that files AR1100PET for a year does not file AR1100S for that year.

### Questions

#### Is the PET election the same as a composite return?

The instructions say it is not. A composite return covers nonresident members who choose to be included, while the PET election taxes all of the entity's Arkansas income and includes every owner member.

#### Who answers questions about a PET payment?

The Pass-Through Entity Tax section at (501) 371-7692, Monday to Friday from 8:00 a.m. to 4:30 p.m., or by email at passthrough.entitytax@dfa.arkansas.gov.

### Sources

- Arkansas Department of Finance and Administration, AR1100PTV Pass-Through Entity Tax Return Payment Voucher, 2025 ([dfa.arkansas.gov](https://www.dfa.arkansas.gov/wp-content/uploads/AR1100PTV_Pass-Through_Entity_Tax_Payment_Voucher_2025.pdf))

- Arkansas Department of Finance and Administration, 2025 Pass-Through Entity Tax Instructions ([dfa.arkansas.gov](https://www.dfa.arkansas.gov/wp-content/uploads/AR1100PET_Instructions_2025_1.pdf))

- Arkansas Department of Finance and Administration, Pass-Through Entity Tax forms ([dfa.arkansas.gov](https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/pass-through-entity-tax/forms))