Arkansas Form AR1155 requests additional time to file a corporation income tax return. Item 2 offers two choices: 60 days from the federal extended return due date, or 180 days from the original Arkansas return due date. Neither choice postpones payment of the tax.
Who needs an Arkansas extension request?
The AR1155 instructions say that a received federal filing extension is honored for Arkansas purposes. You do not need AR1155 just to report that federal extension. For Form AR1100CT, the instructions direct you to check the federal-extension box when filing the Arkansas return, without sending a copy of Form 7004 in advance.
Use AR1155 when requesting the additional Arkansas time described in item 2. A corporation with a federal extension that needs the 60-day state extension uses box 2A. A corporation without an automatic federal extension that requests a 180-day Arkansas extension uses box 2B. Only one box is selected.
The October 9, 2025 instructions also describe the one-month period after the federal extended due date under Act 629 of 2021. This is a separate provision from the request shown in box 2A: the box measures its 60 days from the federal extended due date. Confirm the applicable extended deadline with DFA if the corporation’s extension history is unclear.
Completing the 2025 AR1155 fields
The form is labelled 2025 and revised June 24, 2025. The illustration highlights item 2, where the starting point for the requested extension is selected. The accompanying instructions require the version reflecting the 2025 changes and say other versions will not be accepted.
| Area | What to complete | Record to use |
|---|---|---|
| Tax-year dates | Enter both the beginning and ending dates; the form identifies both as required. | The return’s accounting period. |
| Identity and address | Name, FEIN and mailing address. Use the outside-U.S. checkbox and foreign-country field when applicable. | The corporation’s identification and address records. |
| Business details | NAICS code, incorporation date and date business began. Choose domestic or foreign as labelled in-state or out-of-state. | Business and incorporation records. |
| Item 1 | Select S corporation, C corporation, cooperative association or exempt organization. Complete the LLC or partnership indication if the form’s check-the-box provision applies. | The entity’s tax classification and return. |
| Item 2A | Request 60 days from the federal extended return due date. | The existing federal extension. |
| Item 2B | Request 180 days from the original Arkansas due date when there is no automatic federal extension. | The original Arkansas return deadline. |
| Detachable payment section | Enter tax-year end, FEIN, due date, corporation contact details and payment amount in whole dollars. | The tax period and payment being sent. |
For an S corporation parent, item 1 calls for the parent to request the extension, include a schedule of its Q Subs and file the Arkansas return. For an Arkansas consolidated C corporation group, request the extension for the parent and list the federal-group subsidiaries eligible for the Arkansas consolidated group.
When to submit AR1155 and pay the tax
Submit the request by the original due date or the applicable extended due date. The form says requests postmarked after that date will not be considered, including requests for an additional extension. The instructions use the U.S. Postal Service postmark as the filing date for mailed returns, extension requests and payment submissions.
The instructions list different original return deadlines: S and C corporations use the 15th day of the fourth month after the tax year closes; cooperative associations use the 15th day of the ninth month; exempt organizations use the 15th day of the fifth month. Identify the entity type before calculating the request deadline.
An inability to pay is not a valid reason to request an Arkansas extension. Tax remains payable by the original deadline, and unpaid tax can incur interest and failure-to-pay penalties even when a filing extension applies. AR1155 includes an extension-payment slip. Quarterly estimated corporation payments are covered separately in the AR1100ESCT guide.
Official form and submission details
Download 2025 Form AR1155 together with its separate instructions. Mail the extension request to Corporation Income Tax Section, P.O. Box 919, Little Rock, AR 72203-0919. The form also prints corporation.income@dfa.arkansas.gov as an email submission address.
Any mailed check or money order is payable in U.S. dollars to the Department of Finance and Administration. Follow the detachable payment section for the corporation’s payment details. The form’s Approved and Denied area is the agency’s decision area, not another extension choice for the applicant.
This guide explains the form fields and published extension routes. A tax adviser or DFA can resolve an entity-specific deadline or consolidated-group filing question.