Form Ar8453-C - Corporation Income Tax Declaration For Electronic Filing - 2011 Page 2
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1
2SPECIAL INFORMATION
LINE INSTRUCTIONS
IMPORTANT NOTES FOR EROs
The State of Arkansas requires a com-
Name, Address, and Federal
• Effective January 1, 2000, EROs are
pleted and signed AR8453-C for the
Employer Identification Number
required to retain AR8453-C forms for 3
corporate return filed electronically. The
(FEIN): Print or type the information in
years from the original due date of the
AR8453-C must be signed by an autho-
the spaces provided and verify the FEIN
tax return.
rized officer of the corporation, the gen-
is clear and correct. An incorrect or miss-
eral partner or limited liability company
ing FEIN may delay any refund.
• You should confirm the identity of the
member manager of the partnership, the
officer.
ERO and the paid preparer.
Part I - DECLARATION OF TAX-
PAYER
• Provide the officer with a signed
The “Declaration for Electronic Filing”
copy of Form AR8453-C for his or her
document used for e-filing is the Form
The officer’s signature allows the State of
records upon request.
AR8453-C. The document is an affidavit
Arkansas to disclose to the ERO and/or
in which the officer attests to the truth of
the transmitter the reason(s) for delays
• Provide the officer with a corrected
the information contained in the Declara-
in the processing of the return.
copy of Form AR8453-C if changes are
tion and attached return information. It
made to the return.
has the same legal effect as if the officer
If the ERO makes changes to the elec-
• EROs can sign the form using a rub-
has actually and physically signed the
tronic return after Form AR8453-C has
ber stamp, mechanical device (such as
return.
been signed by the officer but before it
a signature pen), or computer software
is transmitted, the ERO must have the
program.
DUE DATE
officer complete and sign a corrected
Form AR8453-CT if either of the follow-
• For more information, see Publication
The due date for calendar year filers is
ing apply:
AR4163. Also go to
March 15th. The due date for fiscal year
gov/efile
filers is 2 ½ months after the close of
1) The total income on line 1
tax year.
differs from the amount on the
WHEN AND WHERE TO FILE
electronic return by more than
All corporate due dates for filing paper
$25, or
For addresses and complete instruc-
corporate returns apply to electronic
tions, refer to Federal Publication 4163,
returns. All providers must ensure that
2) The total tax liability on Line 3,
Modernized e-File (MeF) Information
returns are promptly processed. The
the overpayment on Line 4,or
for Authorized IRS e-file Providers for
return or application for extension must
tax due on Line 5 differs from the
Business Returns, and the Arkansas
be transmitted on or before the original
amount on the electronic return
Publication (AR4163) for Authorized
due date of the return.
by more than $7.
Arkansas e-file Providers for Business
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-
C in the space for Paid Preparer’s Use
Only. Only handwritten paid prepaer
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-C (9/22/2011)
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