An extension to file is not an extension to pay tax.
Arkansas honors a federal extension automatically - a taxpayer who filed federal Form 4868 or Form 7004 gets an Arkansas extension to one month after the federal extended due date, with no separate state application required. A taxpayer who needs an extension without a federal one, or a longer state-only extension, files Form AR1055.
| Item | Detail |
|---|---|
| Form required | None if a federal extension (Form 4868 or 7004) was requested - current DFA guidance does not require attaching a copy; Form AR1055 only if no federal extension applies or a state-specific extension is needed |
| Extension length | 1 month after the federal extended due date - to November 15, 2026 for calendar-year individual and fiduciary filers |
| Payment rule | Not extended; interest and the failure-to-pay penalty accrue on unpaid tax from the original due date |
| Authority | Ark. Code Ann. §26-51-807 (filing returns; extensions of time) |