Form Ar8453-S - Arkansas S-Corporation Income Tax Declaration For Electronic Filing - 2011 Page 2
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1
2SPECIAL INFORMATION
LINE INSTRUCTIONS
IMPORTANT NOTES FOR EROs
Name, Address, and Federal
The State of Arkansas requires a com-
• Effective January 1, 2000, EROs are
Employer Identification Number
pleted and signed AR8453-S for the
required to retain AR8453-S forms for 3
(FEIN): Print or type the information
Corporate return filed electronically. The
years from the original due date of the
AR8453-S must be signed by an autho-
in the spaces provided and verify the
tax return.
rized officer of the corporation, the gen-
FEIN is clear and correct. An incorrect
eral partner or limited liability company
or missing FEIN may delay processing
• You should confirm the identity of the
member manager of the partnership, the
of the return.
officer.
ERO and the paid preparer.
Part I - DECLARATION OF TAX-
• Provide the officer with a copy signed
PAYER
The “Declaration for Electronic Filing”
of Form AR8453-S for his or her re-
document used for e-filing is the Form
cords upon request.
AR8453-S. The document is an affidavit
The officer’s signature allows the State of
in which the officer attests to the truth of
Arkansas to disclose to the ERO and/or
• Provide the officer with a corrected
the information contained in the Declara-
the transmitter the reason(s) for delays
copy of Form AR8453-S if changes are
tion and attached return information. It
in the processing of the return.
made to the return.
has the same legal effect as if the officer
• EROs can sign the form using a rub-
has actually and physically signed the
If the ERO makes changes to the elec-
ber stamp, mechanical device (such as
return.
tronic return after Form AR8453-S has
a signature pen), or computer software
been signed by the officer but before it
program.
DUE DATE
is transmitted, the ERO must have the
taxpayer complete and sign a corrected
• For more information, see Publication
The due date for calendar year filers is
Form AR8453-S if either of the following
AR4163. Also go to
March 15th. The due date for fiscal year
apply:
gov/efile
filers is 2 ½ months after the close of
tax year.
1) The total income on line 1
WHEN AND WHERE TO FILE
differs from the amount on the
All corporate due dates for filing paper
electronic return by more than
For addresses and complete instruc-
corporate returns apply to electronic
$25, or
tions, refer to Federal Publication 4163,
returns. All providers must ensure that
Modernized e-File (MeF) Information
returns are promptly processed. The
2) The total tax on Line 2, the over-
for Authorized IRS e-file Providers for
return or application for extension must
payment on Line 4,or tax due on
Business Returns, and the Arkansas
be transmitted on or before the original
Line 5 differs from the amount
Publication (AR4163) for Authorized
due date of the return.
on the electronic return by more
Arkansas e-file Providers for Business
than $7.
Returns.
Part II - DECLARATION OF ELEC-
TRONIC RETURN ORIGINATOR
(ERO) AND PAID PREPARER
The State of Arkansas requires the
ERO’s Signature.
A paid preparer must sign Form AR8453-
S in the space for Paid Preparer’s Use
Only. Only handwritten paid preparer
signatures are acceptable. If the paid
preparer is also the ERO, he/she should
not complete the paid preparer’s section.
Instead, the box labeled “Check if also
paid preparer” should be checked.
AR8453-S (9/22/2011)
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