Arkansas Corporation & LLC Filing Requirements

The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: January 2, 2007

General Info

Agencies

If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.

Secretary of State
Business and Commercial Services Division
Victory Building
1401 West Capitol Avenue, Suite 250
Little Rock, AR 72201
(501) 682-3409
http://sos.ar.gov/corp_ucc_business.html

If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.

Secretary of State

Corporate Franchise Tax Division
State Capitol
Little Rock, AR 72201-1094
(501) 682-3409
https://www.ark.org/sos/franchise/index.php

Arkansas State Statutes

To research the State Statutes for Arkansas Corporations, LLCs and Partnerships, click here.

Licensing

Business Licenses

Contact your state or local agencies regarding licensing issues.

Corporations

Annual Filing Requirements

Franchise Tax Returns

Taxes:

From 2005 filings, franchise tax rates for corporations with stock are 0.3% of the outstanding capital stock, with a $150 minimum. Corporations without stock have a $300 franchise tax minimum.

Income Tax rates range from 1% to 6.5% with a minimum tax of $50 and a maximum tax of $1,075,000.

Forms:

Franchise Tax E-file - Franchise Tax E-filing

Corp Franchise Tax - Corporation Franchise Tax Online Filing

Due Dates:

Corporation Franchise Tax Annual Report is due by May 1st.

Corporate Income Tax payment is due by May 15th, or the 15th day of the 5th month following the close of the fiscal year.

Limited Liability Company

Annual Filing Requirements

LLC Tax Returns

Taxes:

Franchise tax rates for LLCs are $150.

Income Tax rates range from 1% to 6.5% with a minimum tax of $50 and a maximum tax of $1,075,000.

Forms:

Franchise Tax E-File - Franchise Tax E-filing
LLC Franchise Tax - LLC Franchise Tax Online Filing

Due Dates:

LLC Franchise Tax Report payment is due by May 1st.

Company Income Tax payment is due by May 15th, or the 15th day of the 5th month following the close of the fiscal year.