Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-409 - FEDERAL SUBCHAPTER S ADOPTED
Rule 2.26-51-409 - Corporations That Must File as an S Corporation

Universal Citation: AR Admin Rules 2.26-51-409

Current through Register Vol. 49, No. 9, September, 2024

Corporations incorporated in Arkansas, or registered to conduct business within Arkansas or having income from Arkansas *sources, must file an income tax return with the State of Arkansas. Such corporations must file an S Corporation income tax return (AR1100S) with the State of Arkansas if:

(a) the corporation elected, by filing Form AR1103, to be taxed as an S Corporation within seventy-five (75) days of incorporation;

b) the election was accepted by the State of Arkansas; and

c) the election remains in effect.

* Having income from Arkansas "sources" means income derived from property located within Arkansas or from business activity carried on within Arkansas.

Disclaimer: These regulations may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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