Arkansas Annual Franchise Tax Report / Annual Report

Learn when and how to file a report in Arkansas

Annual and biennial reports are entity information updates typically filed with the Secretary of State. Depending on the state and entity type, report due dates and fees vary. See the table below for information on filing a report in Arkansas.

For Corporations:

Agency:Arkansas Secretary of State - Business and Commercial Services Division (BCS)
Form:

Franchise Tax Report Forms. Locate the form for your type of corporation for this calendar year.

Filing Method:

Mail, in-person, or online.

Agency Fee:

With outstanding stock: .3% of the outstanding capital stock; $150 minimum. Without stock: $300. +$5 fee to file online.

Due:

Annually by May 1.

Law:

A.C.A. § 26-54-104

Penalties:

$25 plus interest added daily. Penalty will not exceed twice the original tax owed.

Notes:
  • A member, manager or corporate officer must file.
  • Original signatures are required unless you file online.
Fact Checked:5/11/18

For Limited Liability Companies:

Agency:Arkansas Secretary of State - Business and Commercial Services Division (BCS)
Form:

Franchise Tax Report Forms. Locate the form for your type of corporation for this calendar year.

Filing Method:

Mail, in-person, or online.

Agency Fee:

$150. +$5 fee to file online.

Due:

Annually by May 1. 

Law:

A.C.A. § 26-54-104

Penalties:

$25 plus interest added daily. Penalty will not exceed twice the original tax owed.

Notes:
  • A member, manager or corporate officer must file.
  • Original signatures are required unless you file online.
Fact Checked:5/11/18

For Nonprofit Corporations:

Agency:Arkansas Secretary of State - Business and Commercial Services Division (BCS)
Form:

Annual Report

Filing Method:

Mail, in-person, or online.

Agency Fee:

$0

Due:

Annually by August 1.

Law:

Arkansas Code Annotated § 4-33-131 

Fact Checked:5/11/18

For Professional Corporations:

Agency:Arkansas Secretary of State - Business and Commercial Services Division (BCS)
Form:

Franchise Tax Report Forms. Locate the form for your type of corporation for this calendar year.

Filing Method:

Mail, in-person, or online.

Agency Fee:

With outstanding stock: .3% of the outstanding capital stock; $150 minimum. Without stock: $300. +$5 fee to file online.

Due:

Annually by May 1.

Penalties:

$25 plus interest added daily. Penalty will not exceed twice the original tax owed.

Notes:
  • A member, manager or corporate officer must file.
  • Original signatures are required unless you file online.
Fact Checked:9/10/18

For Professional LLCs:

Agency:Arkansas Secretary of State - Business and Commercial Services Division (BCS)
Form:

Franchise Tax Report Forms. Locate the form for your type of corporation for this calendar year.

Filing Method:

Mail, in-person, or online.

Agency Fee:

$150. +$5 fee to file online.

Due:

Annually by May 1. 

Penalties:

$25 plus interest added daily. Penalty will not exceed twice the original tax owed.

Notes:
  • A member, manager or corporate officer must file.
  • Original signatures are required unless you file online.
Fact Checked:9/10/18

For Limited Partnerships:

Agency:Arkansas Secretary of State - Business and Commercial Services Division (BCS)
Form:

Annual Report for Limited Partnership/ Limited Liability Limited Partnership

Filing Method:

Mail, in-person, or online.

Agency Fee:

$15

Due:

Annually by May 1. May be filed as early as January 1.

Law:

A.C.A. § 4-47-210

Fact Checked:5/11/18

For Limited Liability Partnerships:

Agency:Arkansas Secretary of State - Business and Commercial Services Division (BCS)
Form:

Annual Report - Limited Liability Partnership

Filing Method:

Mail, in-person, or online.

Agency Fee:

$15

Due:

Annually by April 1. May be filed as early as January 1.

Law:

A.C.A. § 4-46-1003

Penalties:

The Secretary of State may administratively revoke the statement of qualification of a partnership that fails to file an annual report when due or to pay the required filing fee. 

Fact Checked:5/11/18

For Limited Liability Limited Partnerships:

Agency:Arkansas Secretary of State - Business and Commercial Services Division (BCS)
Form:

Annual Report for Limited Partnership/ Limited Liability Limited Partnership

Filing Method:

Mail, in-person, or online.

Agency Fee:

$15

Due:

Annually by May 1. May be filed as early as January 1.

Law:

A.C.A. § 4-47-210

Fact Checked:5/11/18
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