Arkansas Income Tax Payment: Options, Due Dates & Penalties

You can make an Arkansas income tax payment electronically through the Arkansas Taxpayer Access Point (ATAP) at atap.arkansas.gov, or by mailing a check with Form AR1000V to the Department of Finance and Administration. Payment is due April 15. Anything unpaid after that date accrues interest at 10% per year, plus a late-payment penalty.¹

Ways to Pay

Online Through ATAP

ATAP is the state’s electronic payment portal. Paying directly from a checking or savings account through ACH debit carries no processing fee. ATAP also links out to ACI Payments, Inc., a third-party processor, if you want to use a credit or debit card. The card option comes with a convenience fee set by the processor, not by the state.²

By Mail With a Voucher

If you’d rather send a check or money order, make it payable to the Department of Finance and Administration and include Form AR1000V, the Individual Income Tax Payment Voucher. Write your Social Security Number on the check so the DFA can match it to your account.³

The address depends on what you’re sending. If you e-filed your return and are mailing only the payment, send the voucher and check to P.O. Box 8149, Little Rock, AR 72203-8149. If you’re mailing a paper return with the payment, send everything to P.O. Box 2144, Little Rock, AR 72203-2144. Mixing the two can delay the credit to your account.³

When Payment Is Due

Arkansas individual income tax is due April 15 for calendar-year filers. If April 15 falls on a weekend or holiday, the deadline moves to the next business day.⁴

A filing extension does not extend the time to pay. Arkansas automatically honors a federal extension and pushes the state return’s due date to November 15, and you can also request a state-only extension on Form AR1055-IT.⁴ Either way, interest and the failure-to-pay penalty start running on any unpaid balance the day after April 15. If you expect to owe, send a payment with the extension request to keep those charges down.

If You Can’t Pay in Full

File on time anyway, and pay what you can. A partial payment through ATAP immediately shrinks the balance that penalties and interest apply to.

For the remainder, the DFA will consider a payment plan on a case-by-case basis. Approval isn’t automatic; the department reviews your financial circumstances first. Call 501-682-5000 or 1-800-292-9829 to ask about eligibility. Interest keeps accruing on the outstanding balance while you’re on a plan, and the DFA will file a Certificate of Indebtedness (a tax lien) as part of the arrangement. If you miss a payment, the agreement is void and the DFA can pursue collection on the full remaining balance.⁵

What Late Payment Costs

Arkansas charges separate penalties for failing to file and failing to pay, and they can stack in the same month.

Failure to Pay

The late-payment penalty on individual income tax is 1% of the unpaid balance per month, capped at 35% in total.⁶

Failure to File

Miss the filing deadline without an extension and the DFA adds 5% of the unpaid tax per month or partial month, up to 35%. That ceiling can hit in seven months.⁶ When both penalties apply in a single month, the combined monthly amount is added together, still subject to the 35% aggregate cap. Filing on time with a partial payment is always cheaper than filing late.

Interest

Interest runs at 10% per year on any unpaid tax from the original due date until you pay. It is not negotiable and continues to accrue even while a payment plan is in place.¹

Underpayment of Estimated Tax

If your withholding and estimated payments come in under 90% of your actual liability, the DFA can assess a separate underpayment penalty at 10% per year on the shortfall, calculated quarterly. Two exceptions apply: the tax shown on your return is under $1,000, or your estimated payments at least match the total tax from last year’s return (as long as that return covered a full 12-month year).⁷ The prior-year safe harbor is what most self-employed filers rely on.

Quarterly Estimated Payments

If you expect to owe $1,000 or more in Arkansas income tax after withholding and credits, you’re supposed to pay as you go through quarterly estimates. This generally covers freelancers, landlords, and anyone with meaningful income no employer is withholding on.⁸

For calendar-year filers, the four due dates are:

First quarter: April 15
Second quarter: June 15
Third quarter: September 15
Fourth quarter: January 15 of the following year

Each installment should equal one-fourth of your estimated annual tax. Calculate the amount on the Form AR1000ES worksheet and submit it with the matching voucher, or pay through ATAP. If you first become liable partway through the year, you split the remaining balance across the installments that are left rather than catching up all at once.⁸

1
Justia Law. Arkansas Code 26-18-508 – Interest on Deficiencies and Delinquencies
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Arkansas Department of Finance and Administration. Credit Card Payments
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Arkansas Department of Finance and Administration. Individual Income Tax Payment Voucher
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Arkansas Department of Finance and Administration. Instructions for Form AR1055-IT
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Arkansas Department of Finance and Administration. Offers in Compromise
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Justia Law. Arkansas Code 26-18-208 – Additional Penalties and Tax
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Arkansas Department of Finance and Administration. AR2210 Penalty for Underpayment of Estimated Tax Instructions
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Arkansas Department of Finance and Administration. Arkansas Estimated Tax Declaration Vouchers and Instructions