Arkansas accepts a federal extension as a state extension, so a corporation that already has one has nothing to send the Corporation Income Tax Section. AR1155 is for two other situations: a corporation that wants more time than the federal extension gives, and one with no federal extension that wants 180 days from Arkansas.
The form is headed “Request for Arkansas Extension of Time for Filing Income Tax Returns”. The 2025 version is marked R 6/24/2025 and its instructions R 10/9/2025, and the instructions add that no other version of the form will be accepted. The red STOP line at the top of the form says it is to be filed only for a 60 or 180 day Arkansas extension.
Who needs AR1155, and who can rely on the federal extension
A corporation with an automatic federal extension (Form 7004) does not send a copy of it to Arkansas. It ticks the extension box on the face of its AR1100CT when it files. The same goes for a copy of an approved federal extension: none goes with AR1155.
If the AR1100CT or AR1100S needs more time than the federal extension gives, box A asks for 60 more days beyond the federal extended due date. A corporation with no federal extension that wants Arkansas time checks box B, for 180 days from the original Arkansas due date, and only box B. The form allows one box, either A or B.
The form, section by section
| Section | What it asks |
|---|---|
| Top of page 1 | Tax year beginning and ending dates (both marked as required), name, federal employer identification number, mailing address, and a box for an address outside the U.S. |
| Corporation details | NAICS code, date of incorporation, date began business, domestic (in state) or foreign (out of state), and for a pass-through entity using “Check the Box”, whether it is an LLC or a partnership |
| Item 1 | Type of return: S corporation (AR1100S), C corporation (AR1100CT), cooperative association or exempt organization (both AR1100CT) |
| Item 2 | Box A (60 days) or box B (180 days), one only |
| Payment slip | Below the “cut here” line: tax year ending, federal employer identification number, due date, name, address, phone and the amount in whole dollars |
Two group cases are spelled out in item 1. An S corporation that is a parent requests the extension itself and includes a schedule of its Q Subs. A C corporation requesting for members of an Arkansas consolidated group asks for the parent and lists the subsidiaries in the federal group eligible to file in that group.
Due dates by type of filer
Subchapter S and C corporations file on or before the 15th day of the fourth month after the tax year closes, which is April 15 for a calendar year. Cooperative associations use the 15th day of the ninth month (September 15), and exempt organizations the 15th day of the fifth month (May 15), or four and a half months after year end.
A separate rule gives taxpayers one month beyond the extended due date of a federal return, for tax years beginning on or after January 1, 2021. It does not apply when no federal extension was requested, and it does not move the original due date.
Where the request and the payment go
The request is mailed to the Corporation Income Tax Section, or emailed to corporation.income@dfa.arkansas.gov. The mailing address is:
Corporation Income Tax Section
P.O. Box 919
Little Rock, AR 72203-0919
The slip at the bottom prints the ZIP code as 72203-919, and the Due Date field in the 2025 PDF already reads 4/15/2026. A check or money order is payable in U.S. dollars to the Department of Finance and Administration. The instructions treat the U.S. Postal Service postmark as the date a request, return or payment was filed.
Official PDF: Form AR1155-CT — Official PDF (dfa.arkansas.gov)
Why a request is refused or costs money
- A postmark after the due date. A request postmarked after the due date of the tax return, or after the extended due date for an additional extension, will not be considered, and the form’s own “denied” box reads “Extension request not filed on time”.
- Asking because the tax cannot be paid. The instructions say inability to pay is not a valid reason for an Arkansas extension.
- Counting on the extension to move the payment date. Tax unpaid after the original due date carries interest at 10% a year and failure to pay penalties at 5% a month, and that includes returns filed on an extension.
- Using an earlier revision of the form.
Questions
Is there a separate form for an S corporation?
Item 1 on the same AR1155 has an S corporation box for AR1100S returns, next to the C corporation, cooperative association and exempt organization boxes.
Does a federal Form 7004 have to be attached?
The instructions say there is no need to send Arkansas a copy of Form 7004, whether before filing or with the AR1155.
Sources
- Arkansas Department of Finance and Administration, AR1155 Request for Arkansas Extension of Time for Filing Income Tax Returns, 2025 (R 6/24/2025) (dfa.arkansas.gov)
- Arkansas Department of Finance and Administration, AR1155 Instructions (R 10/9/2025) (dfa.arkansas.gov)
- Arkansas Department of Finance and Administration, Corporation Income Tax forms (dfa.arkansas.gov)