Filing taxes on time is crucial for every partnership operating in Arkansas. However, when additional time is needed to gather partner information or finalize accounting records, the Arkansas Department of Finance and Administration (DFA) provides a solution through Form AR 1055-PE — Request for Extension of Time for Filing Partnership Income Tax Return.
This article explains everything you need to know — from purpose and eligibility to line-by-line instructions, mailing details, FAQs, and key filing tips — fully based on the official DFA form and instruction PDFs.
What Is the Purpose of Form AR 1055-PE?
The purpose of Form AR 1055-PE is to request an extension of time for up to 180 days to file a Partnership Income Tax Return (Form AR1050) with the Arkansas Department of Finance and Administration (DFA) when a business operating as a partnership cannot meet the original filing due date. Late filing may lead to interest and penalties from the original due date.
However, the extension applies only to filing the return, not to paying any tax owed. Any Arkansas tax balance due must still be paid by the original due date to avoid interest or penalties.
Note:
If you have an approved federal business tax extension (Form 7004), the State of Arkansas will honor that extension. A copy of the federal extension must be attached to your Arkansas partnership return when filed.
If your business does not have an approved federal extension, you should file Arkansas Form AR 1055-PE to request a state filing extension.
The department no longer requires you to attach the approved federal extension form to your state tax return (Form AR1050), unless the checkbox is marked on the tax return.
When Is the Deadline to File Arkansas Extension Form AR 1055-PE?
The due date to file Form AR 1055-PE is the 15th day of the fourth month following the close of the fiscal year, which is the same as the original due date of the Partnership Income Tax Return (Form AR1050).
For calendar-year partnerships, the filing deadline is April 15.
How to Complete Form AR 1055-PE – Line-by-Line Instructions
The Form AR 1055-PE is short and simple. It requires only essential partnership identification and payment details. There are no signature or reason-for-extension fields.
1: Tax Year
State the tax year end date (MM/DD/YYYY) for which you are requesting the extension.
2. Partnership Name and Address
Enter the full legal name and complete mailing address of the partnership or entity.
3. Federal Employer Identification Number (FEIN)
Enter the partnership’s FEIN exactly as shown on the federal return.
The form AR 1055-PE does not require a signature or explanation.
How to File Form AR 1055-PE?
There are two ways to file Form AR 1055-PE:
1. E-file Form AR 1055-PE
You can file Form AR 1055-PE electronically. Make sure you have a copy of your prior year’s tax return, as you’ll be asked to provide information from it for taxpayer verification.
By filing the form electronically, you can obtain an automatic extension of time to file your tax return. Once the transaction is complete, you’ll receive an electronic acknowledgment confirming your submission.
Do not mail Form AR 1055-PE if it has been filed electronically.
2. File a Paper Form AR 1055-PE
If you prefer to file a paper form instead of e-filing, complete Form AR 1055-PE and mail it to the following address:
Individual Income Tax Section
P.O. Box 8149Little Rock, AR 72203-8149
Frequently Asked Questions
No. Form AR1055-PE cannot be used to make payments. It only requests more time to file the partnership return. Payments must be made separately to the DFA.
Yes. Arkansas honors the federal extension. Attach a copy of Form 7004 when filing your Arkansas return.
Electronic filing is supported through approved tax software providers. Check whether your provider includes Arkansas extension forms.
The extension provides up to six months beyond the original due date to file Form AR1050.
Final Thoughts
The Arkansas Partnership Tax Extension Form AR 1055-PE is a convenient option for partnerships needing more time to file their state returns. However, it’s critical to remember that this form only extends the filing deadline — it does not extend the time to pay.
Partnerships with a federal extension (Form 7004) are automatically granted an Arkansas extension.
Filing your extension properly ensures compliance with the Arkansas Department of Finance and Administration and helps your partnership avoid costly mistakes or late penalties.
