Form Ar1000cr - Arkansas Income Tax Composite Tax Return - 2013 Page 2

Download a blank fillable Form Ar1000cr - Arkansas Income Tax Composite Tax Return - 2013 in PDF format just by clicking the "DOWNLOAD PDF" button.

Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.

Complete Form Ar1000cr - Arkansas Income Tax Composite Tax Return - 2013 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.

Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.

ADVERTISEMENT

ARKANSAS COMPOSITE FILING (AR1000CR)
Schedule A: The Revenue Division must be provided with names
Act 1982 of 2005 allows pass-through entities to file composite returns for
of all nonresident members included on this return.
nonresident members who elect to be included in the composite filing. The
pass-through entity must report its distributive share of income or other gain
If there are nine (9) or less nonresident members represented
that is passed through to the members included on this return and subject
to Arkansas income tax.
by the return, complete Schedule A.
NOTE: Pass-through entities include S corporations, general
If there are more than nine (9) nonresident members
partnerships, limited partnerships, limited liability partnerships, trusts, or
represented by the return, nonresident information
must be submitted
limited liability companies. Any entity that is taxed as a corporation or is
by CD.
The information must be in a spreadsheet format (such as
a disregarded entity for federal income tax purposes is not considered
Excel), a database format (such as Access) or a Delimited Text File
a pass-through entity.
and should contain for each member included on this return: name,
address, FEIN or SSN, share of income, and tax paid.
The due date is April 15, 2014 for calendar year entities. If the
due date of your return falls on a Saturday, Sunday, or legal holiday, the return
Attach an AR1099PT Form for each nonresident member
will be considered timely filed if it is postmarked on the next business day.
included on this return. The amount(s) reported on the AR1099PT(s)
If an extension is required, Form AR1055 should be completed and mailed
must equal the amount(s) reported on the AR1000CR. Send two copies
by April 15, 2014. If additional tax is owed, the amount must be paid by the
of AR1099PT Form to each nonresident member and retain one copy for
original due date. Attach the payment in U.S. Dollars to the completed Form
your records.
AR1055 and mail to the address specified on Form AR1055.
NOTE:
Each entity claiming withholding must be
INSTRUCTIONS:
registered to withhold under the FEIN on the composite
return. Failure to register will result in disallowance of
Each composite return must be filed in the name of the pass-through entity,
withholding. For information about registering, call (501)
and the member who signs the return is responsible for any assessments
682-7290 or go to
or deficiencies incurred by the return. This requirement does not relieve
any of the members from their personal liability in any way.
Mail
the completed AR1000CR and required information to:
Only those members who must file Arkansas nonresident
individual income tax returns as a result of their interest in a
Individual Income Tax Section
pass-through entity can be included in the composite return.
Composite Return
Members who were Arkansas residents, became Arkansas residents during
P.O. Box 3628
the year, or who had income/losses from Arkansas sources other than from
Little Rock, Arkansas 72203-3628
pass-through entities, must be excluded from the composite return.
For additional information on composite
filing go to:
NOTE: A pass-through entity cannot be included as a
member on a composite return.
If filing an amended return, check the box at the top right corner
PAYMENT INFORMATION
of Form AR1000CR. Complete the return using the instructions below,
replacing the incorrect entries from the original return with the corrected
entries. Attach supporting forms and/or schedules for items
Complete Form AR1000CRV and attach with check or money order to
changed.
your return. Write your FEIN on payment, made payable in U.S. Dollars to
the Department of Finance and Administration. Mail on or before April 15,
2014. If the payment is for an amended return, mark the box yes on Form
Line 1.
Report the total taxable income from doing business in Arkansas
AR1000CRV for “Is Payment for an Amended Return”.
or derived from sources within this state and distributed to a
member electing to be included on this tax return. The amount
Arkansas Taxpayer Access Point (ATAP) allows taxpayers or their
must equal the total on Schedule A.
representatives to log on to a secure site and manage all of their tax ac-
counts online. ATAP allows taxpayers to make name and address changes,
Line 2.
Compute tax at 7% (.07). No deductions or credits are
view letters on their accounts, make payments and check refund status.
allowed.
(Registration with ATAP is not required to make payments or check refund
status.) Go to for more information.
Line 3.
Withholding paid by entity - FEIN on AR1099PT Form(s) must
match FEIN on composite return.
Credit card payments may be made by calling 1-800-2PAY-TAX
SM
(1-800-
272-9829), or by visiting and clicking on
(Lines 4 through 13 – Follow instructions on form.)
the “Payment Center” link.
Credit card payments will be processed by Official Payments Corporation,
Your tax return will not be complete unless officer, partner, or
a private credit card payment services provider. A convenience fee will
accountant signs it. Fill in preparer section if applicable.
be charged to your credit card for the use of this service. The State of
Arkansas does not receive this fee. You will be informed of the
exact amount of the fee before you complete your transaction. After you
complete your transaction you will be given a confirmation number to keep
with your records.
AR1000CR Instructions (R 10/11/13)

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go
Page of 2