Filing fiduciary income tax returns can take time, especially when complex estate or trust accounts are involved. To accommodate such cases, the Arkansas Department of Finance and Administration (DFA) allows fiduciaries to request additional time through Form AR1055-FE.
This detailed guide explains what Form AR1055-FE is, when it’s due, how to complete it line by line, how to file it properly, and answers the most common questions taxpayers have.
What Is the Purpose of Form AR1055-FE?
Form AR1055-FE, officially titled “Application for Extension of Time for Filing Fiduciary Income Tax Return,” is used by estates and trusts to request extra time to file Form AR1002F (Fiduciary Income Tax Return).
The form provides an automatic 210-day filing extension, giving fiduciaries additional time to gather documentation, finalize estate or trust accounting, and ensure accuracy before filing.
However, it’s crucial to note that this extension only applies to the filing deadline—not the payment of tax.
Any tax owed must still be paid by the original due date of the return to avoid interest and late payment penalties.
Note: The department no longer requires you to attach the approved federal extension form to your state tax return (Form AR1002F).
If you request an extension using Form AR1055-FE or have an approved federal extension (Form 7004), you must check the appropriate box on the fiduciary tax return when filing.
When Is the Deadline to File Form AR1055-FE?
The due date to file Form AR1055-FE is the 15th day of the fourth month after the close of the estate or trust’s fiscal year.
For calendar-year filers, the deadline is April 15. Filing this extension extends the AR1002F filing deadline to November 15.
If the estate or trust operates on a fiscal year basis, the due date adjusts accordingly—always the 15th day of the fourth month following year-end.
This aligns with the original due date of Form AR1002F, ensuring consistency across state and federal filings.
How to Complete Form AR1055-FE – Line-by-Line Instructions
Below is a breakdown of how to accurately complete each section of Form AR1055-FE based on the official DFA 2024 instructions:
1.Tax Year Beginning and Ending Dates
Enter the starting and ending dates of the tax year for which the extension is being requested.
For calendar-year filers, this would typically be January 1 to December 31.
2. Name and Address
Enter the full legal name of the estate or trust as it appears on prior year filings.
Include the fiduciary’s name, title, and complete mailing address to ensure proper correspondence.
3. Federal Employer Identification Number (FEIN)
Provide the FEIN assigned to the estate or trust. This is mandatory for proper identification and verification by the DFA.
4. Check if Address is Outside U.S.
If the fiduciary’s mailing address is outside the United States, check the box that indicates the address is outside the U.S. This ensures correct handling for foreign addresses.
If you are paying by check or money order
You can attach the tax payment with the extension Form AR1055-PE If you are paying by check or money order
Detach the payment voucher and mail it with your check or money order payable to “Department of Finance and Administration” (or as the instructions specify) to the address shown below.
Make sure your check is payable in U.S. dollars and the voucher is attached or enclosed so payment is posted to the correct FEIN/account.
How to File Form AR1055-FE
There are two ways to file your fiduciary extension form in Arkansas:
1. Electronic Filing (E-File)
You can electronically file Form AR1055-FE through the Arkansas Taxpayer Access Point (ATAP).
When filing online, you’ll need the FEIN, prior-year tax information, and estimated payment details for verification.
Online filing ensures faster processing and confirmation.
2. Paper Filing (Mail)
If filing by mail, send the completed Form AR1055-FE along with your payment (if any) to the address listed in the form instructions:
Individual Income Tax SectionP.O. Box 8149
Little Rock, AR 72203-8149
Frequently Asked Questions (FAQ)
No. It only extends the time to file the fiduciary income tax return. Any tax due must be paid by the original due date.
An approved extension grants up to 210 days of additional time to file your AR 1002F return.
If you receive a federal extension for your fiduciary return, Arkansas will typically grant the same extension period automatically—provided Form AR1055-FE or proof of federal extension is submitted by the due date.
Late filing without an approved extension can result in penalties and interest assessed on both the tax due and the late submission.
Once an extension is filed, it generally cannot be amended. However, you can make additional tax payments later if your estimates change.
Final Thoughts
Filing Form AR1055-FE is an important step for fiduciaries managing estates and trusts in Arkansas who need extra time to complete their tax returns.
By submitting this form on or before the original due date—and paying any estimated tax due—fiduciaries can avoid late filing penalties while ensuring accurate and complete reporting.
Staying compliant with Arkansas DFA requirements helps safeguard both fiduciaries and beneficiaries from unnecessary complications during the tax season.
