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

SPECIAL INFORMATION

WHEN AND WHERE TO FILE

If the ERO makes changes to the elec-

tronic return after Form AR8453-CR has

The State of Arkansas requires a com-

been signed by the

officer, partner or

For addresses and complete instruc-

pleted and signed AR8453-CR for the

accountant

but before it is transmitted,

tions, refer to Federal Publication 4163,

composte

return filed electronically. The

the ERO must have the

officer, partner

Modernized e-File (MeF) Information

AR8453-CR must be signed by an au-

or accountant

complete and sign a cor-

for Authorized IRS e-file Providers for

thorized officer, partner, or accountant

rected Form AR8453-CR if the total

Business Returns, and the Arkansas

of the pass-through entity, the ERO and

income on line 1 differs from the amount

Publication (AR4163) for Authorized

the paid preparer.

on the electronic return by more than $25.

Arkansas e-file Providers for Business

Returns.

Part III - DECLARATION OF ELEC-

The “Declaration for Electronic Filing”

TRONIC RETURN ORIGINATOR

Tax Due

document used for e-filing is Form AR

(ERO) AND PAID PREPARER

8453-CR. The document is an affidavit in

which the

officer, partner or accountant

Mail your payment with the payment

attests to the truth of the information con-

The State of Arkansas requires the

voucher (Form AR1000-CRV) on or

tained in the Declaration and attached

ERO’s Signature.

before the due date of the tax return to:

return information. It has the same legal

effect as if the

officer, partner or accoun-

A paid preparer must sign Form AR 8453-

State Income Tax - E-File Payment

tant

has actually and physically signed

CR in the space for Paid Preparer’s Use

P.O. Box 8149

the return.

Only. Only handwritten paid preparer

Little Rock, AR 72203-8149

signatures are acceptable. If the paid

DUE DATE

preparer is also the ERO, he/she should

If you do not have Form AR1000-CRV,

not complete the paid preparer’s section.

you may obtain it from your on-line

Fiscal year corporation returns must be

Instead, the box labeled “Check if also

service provider and/or electronic filing

filed on or before the fifteenth (15th) day

paid preparer” should be checked.

transmitter. You can also download the

of the third (3rd) month following the

form from the State of Arkansas’ web

IMPORTANT NOTES FOR EROs

close of the fiscal year. (Calendar year

site. Go to and

corporation returns are filed on or before

click the link on the left that says

March 15.) All other fiscal year returns

• Effective January 1, 2014 and for future

“Payment Vouchers”.

must be filed on or before the fifteenth

years, Electronic Filers, Transmitters,

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

and Electronic Return Originators must

The mailing should only contain the

lowing the close of the fiscal year. (All

retain all signed AR8453-CR forms with

payment and the payment voucher

other calendar year returns are filed on

all required schedules, attachments and

(AR1000-CRV).

or before April 15th.)

information for three years from the due

date of the return or the Arkansas re-

Do not mail in the form AR8453-CR or

All

composite

due dates for filing paper

ceived date, whichever is later.

AR1000CR with your payment.

composite

returns apply to electronic

returns. All providers must ensure that

• You should confirm the identity of the

returns are promptly processed. The

officer.

return or application for extension must

be transmitted on or before the due date

• Provide the

officer, partner or ac-

of the return.

countant

with a signed copy of Form

AR8453-CR for his or her records upon

LINE INSTRUCTIONS

request.

Name, Address, and Federal

• Provide the officer with a corrected

Employer Identification Number:

copy of Form AR8453-CR if changes

Print or type the information in the spaces

are made to the return.

provided. Please verify that the Federal

• EROs can sign the form using a rub-

Employer Identification Number (FEIN)

ber stamp, mechanical device (such as

is clear and correct.

a signature pen), or computer software

program.

Part II - DECLARATION OF TAX-

PAYER

• For more information, see Publication

AR4163. Also go to

The

officer, partner or accountant

signa-

efile

ture allows the State of Arkansas to dis-

close to the ERO and/or the transmitter

the reason(s) for delays in the processing

of the return.

AR8453-PE (R 8/19/2016)

Form Ar8453-Cr - Arkansas Composite Tax Return Declaration For Electronic Filing - 2016 Page 2

Related Articles

Related forms

Related Categories