Due to natural disasters this Spring in various parts of Arkansas, Governor Sanders issued Executive Orders 25-08 and 25-09 extending the deadline to file an income tax return for citizens in all 75 counties. The Orders extended the deadline to file a state income tax return from April 15, 2025 to July 31, 2025.
Due to the ongoing effects of the natural disasters, some Arkansans will be unable to file their state income tax returns by the July 31, 2025 deadline. Because the IRS has extended the deadline for Arkansas taxpayers to file a federal tax return from April 15, 2025 to November 3, 2025, under Arkansas law the affected taxpayers are also granted a one (1) month extension from the due date of the federal income tax return to file their state income tax return. This means that the due date for 2024 state income tax returns is extended to December 3, 2025. This relief includes 2024 returns of Individuals, Subchapter S Corporations, C Corporations, Pass-Through Entities, Fiduciaries and Estates, Partnerships, and Composite returns. Penalties will not apply for returns that are timely filed by December 3, 2025. However, the due dates for any estimated tax payments are not extended and must be paid when otherwise due to avoid penalties and interest.
Individuals and entities in all 75 counties are eligible for the state income tax return due date extension to December 3, 2025. The taxpayer must attach the notice from the IRS granting the federal extension due to the disaster (AR-2025-03) or check the federal extension box on the return. For your convenience, here is a link to the IRS notice which can be printed by the taxpayer and attached to the return: https://www.irs.gov/newsroom/irs-announces-tax-relief-for-arkansas-storm-victims-various-deadlines-postponed-to-nov-3.
Please contact DFA at 501-682-1100 (for individuals) or 501-682-4775 (for businesses) if you have any questions concerning this relief.
