When is an Arkansas “C” corporation income tax return due?
Arkansas Code Annotated (ACA) 26-51-806 has been amended to require an Arkansas corporation income tax return to be filed on or before the 15th day of the third month after the close of the corporation’s tax year. If the corporation’s tax year began prior to January 1, 2003, the old due date of four and one half (41/2) months after the close of the tax year remains in effect. The above referenced due dates will apply to a corporation filing its return based on a calendar, fiscal or short tax year.
