Instruction For Form Ar1000cr - Arkansas Composite Filing - 2016
ADVERTISEMENT
1INSTRBP
ARKANSAS COMPOSITE FILING (AR1000CR)
$FW RI DOORZV SDVVWKURXJK HQWLWLHV WR ¿OH FRPSRVLWH UHWXUQV IRU
Schedule A: The Revenue Division must be provided with names
QRQUHVLGHQW PHPEHUV ZKR HOHFW WR EH LQFOXGHG LQ WKH FRPSRVLWH ¿OLQJ 7KH
of all nonresident members included on this return.
SDVVWKURXJK HQWLW\ PXVW UHSRUW LWV GLVWULEXWLYH VKDUH RI LQFRPH RU RWKHU JDLQ
WKDW LV SDVVHG WKURXJK WR WKH PHPEHUV LQFOXGHG RQ WKLV UHWXUQ DQG VXEMHFW
,I WKHUH DUH nine (9) or less nonresident members UHSUHVHQWHG
WR $UNDQVDV LQFRPH WD[
E\ WKH UHWXUQ FRPSOHWH 6FKHGXOH $
NOTE: 3DVVWKURXJK HQWLWLHV LQFOXGH 6 FRUSRUDWLRQV JHQHUDO
,I WKHUH DUH more than nine (9) nonresident members
SDUWQHUVKLSV OLPLWHG SDUWQHUVKLSV OLPLWHG OLDELOLW\ SDUWQHUVKLSV WUXVWV RU
UHSUHVHQWHG E\ WKH UHWXUQ QRQUHVLGHQW LQIRUPDWLRQ
PXVW EH VXEPLWWHG
OLPLWHG OLDELOLW\ FRPSDQLHV $Q\ HQWLW\ WKDW LV WD[HG DV D FRUSRUDWLRQ RU LV
E\ &'
7KH LQIRUPDWLRQ PXVW EH LQ D VSUHDGVKHHW IRUPDW VXFK DV
D GLVUHJDUGHG HQWLW\ IRU IHGHUDO LQFRPH WD[ SXUSRVHV LV QRW FRQVLGHUHG
([FHO D GDWDEDVH IRUPDW VXFK DV $FFHVV RU D 'HOLPLWHG 7H[W )LOH
D SDVVWKURXJK HQWLW\
DQG VKRXOG FRQWDLQ IRU HDFK PHPEHU LQFOXGHG RQ WKLV UHWXUQ QDPH
DGGUHVV )(,1 RU 661 VKDUH RI LQFRPH DQG WD[ SDLG
The due date is April 15, for calendar year entities. ,I WKH GXH
GDWH RI \RXU UHWXUQ IDOOV RQ D 6DWXUGD\ 6XQGD\ RU OHJDO KROLGD\ WKH UHWXUQ
ZLOO EH FRQVLGHUHG WLPHO\ ¿OHG LI LW LV SRVWPDUNHG RQ WKH QH[W EXVLQHVV GD\ ,I
Attach an AR1099PT Form for each nonresident member
included on this return. 7KH DPRXQW V UHSRUWHG RQ WKH AR1099PT V
DQ H[WHQVLRQ LV UHTXLUHG Form AR1055 VKRXOG EH FRPSOHWHG DQG PDLOHG
PXVW HTXDO WKH DPRXQW V UHSRUWHG RQ WKH AR1000CR 6HQG WZR FRSLHV
E\ $SULO ,I DGGLWLRQDO WD[ LV RZHG WKH DPRXQW PXVW EH SDLG E\ WKH
of AR1099PT )RUP WR HDFK QRQUHVLGHQW PHPEHU DQG UHWDLQ RQH FRS\ IRU
RULJLQDO GXH GDWH $WWDFK WKH SD\PHQW LQ 86 'ROODUV WR WKH FRPSOHWHG )RUP
\RXU UHFRUGV
AR1055 DQG PDLO WR WKH DGGUHVV VSHFL¿HG RQ )RUP AR1055
NOTE:
Each entity claiming withholding must be
INSTRUCTIONS:
registered to withhold under the FEIN on the composite
(DFK FRPSRVLWH UHWXUQ PXVW EH ¿OHG LQ WKH QDPH RI WKH SDVVWKURXJK HQWLW\
return. Failure to register will result in disallowance of
DQG WKH PHPEHU ZKR VLJQV WKH UHWXUQ LV UHVSRQVLEOH IRU DQ\ DVVHVVPHQWV
withholding. For information about registering, call (501)
RU GH¿FLHQFLHV LQFXUUHG E\ WKH UHWXUQ 7KLV UHTXLUHPHQW GRHV QRW UHOLHYH
682-7290 or go to
DQ\ RI WKH PHPEHUV IURP WKHLU SHUVRQDO OLDELOLW\ LQ DQ\ ZD\
Mail
the completed AR1000CR and required information to:
2QO\ WKRVH PHPEHUV ZKR PXVW ÀOH $UNDQVDV QRQUHVLGHQW
individual income tax returns as a result of their interest in a
,QGLYLGXDO ,QFRPH 7D[ 6HFWLRQ
pass-through entity can be included in the composite return.
&RPSRVLWH 5HWXUQ
0HPEHUV ZKR ZHUH $UNDQVDV UHVLGHQWV EHFDPH $UNDQVDV UHVLGHQWV GXULQJ
32 %R[
WKH \HDU RU ZKR KDG LQFRPHORVVHV IURP $UNDQVDV VRXUFHV RWKHU WKDQ IURP
/LWWOH 5RFN $UNDQVDV
SDVVWKURXJK HQWLWLHV PXVW EH H[FOXGHG IURP WKH FRPSRVLWH UHWXUQ
For additional information on composite
ÀOLQJ JR WR
NOTE: A pass-through entity cannot be included as a
member on a composite return.
ZZZGIDDUNDQVDVJRY
,I ÀOLQJ DQ DPHQGHG UHWXUQ FKHFN WKH ER[ DW WKH WRS ULJKW FRUQHU
of Form AR1000CR &RPSOHWH WKH UHWXUQ XVLQJ WKH LQVWUXFWLRQV EHORZ
PAYMENT INFORMATION
UHSODFLQJ WKH LQFRUUHFW HQWULHV IURP WKH RULJLQDO UHWXUQ ZLWK WKH FRUUHFWHG
HQWULHV Attach supporting forms and/or schedules for items
&RPSOHWH )RUP AR1000CRV DQG DWWDFK ZLWK FKHFN RU PRQH\ RUGHU WR
\RXU UHWXUQ :ULWH \RXU )(,1 RQ SD\PHQW PDGH SD\DEOH LQ 86 'ROODUV WR
changed.
WKH 'HSDUWPHQW RI )LQDQFH DQG $GPLQLVWUDWLRQ 0DLO RQ RU EHIRUH $SULO
,I WKH SD\PHQW LV IRU DQ DPHQGHG UHWXUQ PDUN WKH ER[ \HV RQ )RUP
5HSRUW WKH WRWDO WD[DEOH LQFRPH IURP GRLQJ EXVLQHVV LQ $UNDQVDV
Line 1.
AR1000CRV IRU ³,V 3D\PHQW IRU DQ $PHQGHG 5HWXUQ´
RU GHULYHG IURP VRXUFHV ZLWKLQ WKLV VWDWH DQG GLVWULEXWHG WR D
PHPEHU HOHFWLQJ WR EH LQFOXGHG RQ WKLV WD[ UHWXUQ 7KH DPRXQW
Arkansas Taxpayer Access Point (ATAP) DOORZV WD[SD\HUV RU
PXVW HTXDO WKH WRWDO RQ 6FKHGXOH $
WKHLU UHSUHVHQWDWLYHV WR ORJ RQ WR D VHFXUH VLWH DQG PDQDJH DOO RI WKHLU WD[
DFFRXQWV RQOLQH $7$3 DOORZV WD[SD\HUV WR PDNH QDPH DQG DGGUHVV FKDQJHV
&RPSXWH WD[ DW
1R GHGXFWLRQV RU FUHGLWV DUH
Line 2.
YLHZ OHWWHUV RQ WKHLU DFFRXQWV PDNH SD\PHQWV DQG FKHFN UHIXQG VWDWXV
DOORZHG
5HJLVWUDWLRQ ZLWK $7$3 LV QRW UHTXLUHG WR PDNH SD\PHQWV RU FKHFN UHIXQG
VWDWXV *R WR IRU PRUH LQIRUPDWLRQ
:LWKKROGLQJ SDLG E\ HQWLW\ )(,1 RQ AR1099PT )RUP V PXVW
Line 3.
PDWFK )(,1 RQ FRPSRVLWH UHWXUQ
&UHGLW FDUG SD\PHQWV PD\ EH PDGH E\ FDOOLQJ 1-800-2PAY-TAX
SM
(1-800-
272-9829) RU E\ YLVLWLQJ ZZZRIÀFLDOSD\PHQWVFRP DQG FOLFNLQJ RQ
(Lines 4 through 13 ± )ROORZ LQVWUXFWLRQV RQ IRUP
WKH ³3D\PHQW &HQWHU´ OLQN
&UHGLW FDUG SD\PHQWV ZLOO EH SURFHVVHG E\ 2I¿FLDO 3D\PHQWV &RUSRUDWLRQ
<RXU WD[ UHWXUQ ZLOO QRW EH FRPSOHWH XQOHVV RIÀFHU SDUWQHU RU
D SULYDWH FUHGLW FDUG SD\PHQW VHUYLFHV SURYLGHU $ FRQYHQLHQFH IHH ZLOO
accountant signs it. Fill in preparer section if applicable.
EH FKDUJHG WR \RXU FUHGLW FDUG IRU WKH XVH RI WKLV VHUYLFH The State of
Arkansas does not receive this fee. <RX ZLOO EH LQIRUPHG RI WKH
H[DFW DPRXQW RI WKH IHH EHIRUH \RX FRPSOHWH \RXU WUDQVDFWLRQ $IWHU \RX
FRPSOHWH \RXU WUDQVDFWLRQ \RX ZLOO EH JLYHQ D FRQ¿UPDWLRQ QXPEHU WR NHHS
ZLWK \RXU UHFRUGV
$5&5 ,QVWUXFWLRQV 5
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial