Form Ar1000es - Estimated Tax For Individuals - 2015
Download a blank fillable Form Ar1000es - Estimated Tax For Individuals - 2015 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 Ar1000es - Estimated Tax For Individuals - 2015 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
1
2
3
4
5
6STATE OF ARKANSAS
Estimated Tax Declaration Vouchers
and Instructions for Tax Year 2015
Click Here to Clear Entire Document
WHO MUST FILE A DECLARATION
UNDERESTIMATE OF TAX
OF ESTIMATED TAX (Voucher 1)
A taxpayer who makes a Declaration of Estimated Tax for the income year
must estimate an amount not less than ninety percent (90%) of the amount
Every taxpayer subject to the Income Tax Act of 1987, as amended, must file
with the Department of Finance and Administration a Declaration of Estimated
actually due. If a taxpayer fails to make a Declaration of Estimated Tax and
Tax (Voucher 1) for the income year if the taxpayer can reasonably expect
pay on the quarterly due date the equivalent of at least ninety percent (90%)
their estimated tax to be more than one thousand dollars ($1,000).
of the amount actually due, a penalty of ten percent (10%) per annum shall
be added to the amount of the underestimate. The ten percent (10%) per
Exception: Individuals whose income from farming for the income year can
annum penalty will be assessed on a quarterly basis. A taxpayer who has
reasonably be expected to amount to at least two thirds (2/3) of the total gross
uneven income may compute the ten percent (10%) penalty on an annualized
income from all sources for the income year may file a declaration and pay the
basis. The Underestimate Penalty is computed on the lesser of the current
year’s tax liability or the previous year’s tax liability.
estimated tax on or before the fifteenth (15
) day of the second (2
) month
th
nd
after the close of the income year. Instead of filing a declaration, you may file
an income tax return and pay the full amount of tax on or before the fifteenth
EXTENSION PAYMENT – Due April 15
, 2016
th
(15
) day of the third (3
) month after the close of the income year.
th
rd
Included with Vouchers 1 through 4 is Voucher 5 for making your payment with
WHEN TO FILE YOUR DECLARATION OF
an extension (if needed) for tax year 2015. A payment made with Voucher 5
ESTIMATED TAX (Voucher 1)
will not be included as an estimated payment for calculating Underestimate
Penalty. Voucher 5 and payment must be attached to a copy of a Federal
1.
Calendar year 2015 filers must file their Declaration of Estimated Tax
Extension Form 4868 or Arkansas Extension Form 1055.
on or before April 15 of the income year.
2.
Fiscal year filers must file their Declaration of Estimated Tax on or be-
HOW TO COMPLETE DECLARATION
fore the fifteenth (15
) day of the fourth (4
) month of the income year
th
th
AND VOUCHERS
with the subsequent payments being made on a quarterly installment
basis.
1.
Fill out the Estimated Tax Worksheet to figure your estimated tax for
IMPORTANT NOTICE
2015. You must make an actual estimate of your income, deductions,
and credits for 2015. Consider all available facts that will affect items
If the due date of a voucher falls on a Saturday, Sunday, or
during the year. It may be helpful to use last year’s income and deduc-
legal holiday, the payment will be considered timely filed if it
tions as a starting point, making adjustments for 2015.
is postmarked on the next succeeding business day.
2.
Enter one-fourth (1/4) of Line 8 of the worksheet on “Amount of This
Payment” space of voucher. Round payment to nearest whole dol-
WHERE TO FILE YOUR DECLARATION OF
lar. (Example: payment of $793.74 should be entered on voucher as
ESTIMATED TAX (Voucher 1)
$794.00.)
3.
If previously requested on AR1000F/AR1000NR, the overpayment from
will be credited to your estimated tax for 2015. The overpayment will
Mail your Declaration of Estimated Tax (Voucher 1) and subsequent payments
(with vouchers) to the following address:
be credited to the primary Social Security Number on Form AR1000F/
AR1000NR.
Department of Finance and Administration
4.
Attach to the voucher your check or money order payable to the Depart-
ment of Finance and Administration.
Income Tax Section
P.O. Box 9941
Be sure to write your Social Security Number on your check
Little Rock, AR 72203-9941
or money order.
Make checks or money orders payable to Department of Finance and
If further instructions are needed, you may:
Administration. Write your Social Security Number on check or
money order.
1.
Call us at (501) 682-1100, or
2.
Come by our office, Room 2300, Joel Y. Ledbetter Building, 7
and
th
Wolfe, Little Rock, AR, or
3.
Write us at P.O. Box 3628, Little Rock, AR 72203-3628.
AR1000ES Instr. (R 10/3/14)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form Ar1055 - Request For Extension Of Time For Filing Income Tax Returns/form Ar1000es - Estimated Tax For Individuals - 2007
Financial
Form Ar1055 - Request For Extension Of Time For Filing Income Tax Returns/form Ar1000es - Estimated Tax For Individuals/etc. - 2006
Financial
Related Categories
Parent category: Financial