Looking for a Arkansas Tax Forms And Templates? Download it for free!

SPECIAL INFORMATION

LINE INSTRUCTIONS

IMPORTANT NOTES FOR EROs

Name, Address, and Federal

The State of Arkansas requires a com-

• Effective January 1, 2014 and for future

Employer Identification Number:

pleted and signed AR8453-PE for the

years, Electronic Filers, Transmitters,

partnership

return filed electronically.

Print or type the information in the spaces

and Electronic Return Originators must

The AR8453-PE must be signed by an

provided. Please verify that the Federal

retain all signed AR8453-PE forms with

authorized officer of the corporation, the

Employer Identification Number (FEIN)

all required schedules, attachments and

general partner or limited liability compa-

is clear and correct.

information for three years from the due

ny member manager of the partnership,

date of the return or the Arkansas re-

Part I - DECLARATION OF TAX-

the ERO and the paid preparer.

ceived date, whichever is later.

PAYER

The “Declaration for Electronic Filing”

• You should confirm the identity of the

document used for e-filing is Form AR

The

general partner or limited liability

officer.

8453-PE. The document is an affidavit

company member manager

signature

in which the

general partner or limited li-

allows the State of Arkansas to disclose

• Provide the

general partner or limited

ability company member manager

attests

to the ERO and/or the transmitter the

liability company member manager

with

to the truth of the information contained

reason(s) for delays in the processing

a signed copy of Form AR8453-PE for

in the Declaration and attached return

of the return.

his or her records upon request.

information. It has the same legal effect

as if the

general partner or limited liability

If the ERO makes changes to the elec-

• Provide the officer with a corrected

company member manager

has actually

tronic return after Form AR8453-PE has

copy of Form AR8453-PE if changes

and physically signed the return.

been signed by the

general partner or lim-

are made to the return.

ited liability company member manager

• EROs can sign the form using a rub-

DUE DATE

but before it is transmitted, the ERO must

ber stamp, mechanical device (such as

have the

general partner or limited liability

a signature pen), or computer software

Fiscal year corporation returns must be

company member manager

complete

program.

filed on or before the fifteenth (15th) day

and sign a corrected Form AR8453-PE

of the third (3rd) month following the

if the total income on line 1 differs from

• For more information, see Publication

close of the fiscal year. (Calendar year

the amount on the electronic return by

AR4163. Also go to

corporation returns are filed on or before

more than $25.

efile

March 15.) All other fiscal year returns

Part II - DECLARATION OF ELEC-

must be filed on or before the fifteenth

TRONIC RETURN ORIGINATOR

(15th) day of the fourth (4th) month fol-

WHEN AND WHERE TO FILE

(ERO) AND PAID PREPARER

lowing the close of the fiscal year. (All

other calendar year returns are filed on

For addresses and complete instruc-

or before April 15, 2015)

The State of Arkansas requires the

tions, refer to Federal Publication 4163,

ERO’s Signature.

Modernized e-File (MeF) Information

All

partnership

due dates for filing paper

for Authorized IRS e-file Providers for

partnership

returns apply to electronic

A paid preparer must sign Form AR 8453-

Business Returns, and the Arkansas

returns. All providers must ensure that

PE in the space for Paid Preparer’s Use

Publication (AR4163) for Authorized

returns are promptly processed. The

Only. Only handwritten paid preparer

Arkansas e-file Providers for Business

return or application for extension must

signatures are acceptable. If the paid

Returns.

be transmitted on or before the due date

preparer is also the ERO, he/she should

of the return.

not complete the paid preparer’s section.

Instead, the box labeled “Check if also

paid preparer” should be checked.

AR8453-PE (10/8/2014)

Form Ar8453-Pe - Arkansas Partnership Return Declaration For Electronic Filing - 2014 Page 2

Related Articles

Related forms

Related Categories