SPECIAL INFORMATION
LINE INSTRUCTIONS
IMPORTANT NOTES FOR EROs
Name, Address, and Federal
The State of Arkansas requires a com-
• Effective January 1, 2000, EROs are
Employer Identification Number:
pleted and signed AR8453-PE for the
required to retain AR8453-PE forms for
partnership
return filed electronically.
Print or type the information in the spaces
3 years from the original due date of the
The AR8453-PE must be signed by an
provided. Please verify that the Federal
tax return.
authorized officer of the corporation, the
Employer Identification Number (FEIN)
general partner or limited liability compa-
is clear and correct.
• You should confirm the identity of the
ny member manager of the partnership,
officer.
Part I - DECLARATION OF TAX-
the ERO and the paid preparer.
PAYER
• Provide the
general partner or limited
The “Declaration for Electronic Filing”
liability company member manager
with
document used for e-filing is Form AR
The
general partner or limited liability
a signed copy of Form AR8453-PE for
8453-PE. The document is an affidavit
company member manager
signature
his or her records upon request.
in which the
general partner or limited li-
allows the State of Arkansas to disclose
ability company member manager
attests
to the ERO and/or the transmitter the
• Provide the officer with a corrected
to the truth of the information contained
reason(s) for delays in the processing
copy of Form AR8453-PE if changes
in the Declaration and attached return
of the return.
are made to the return.
information. It has the same legal effect
• EROs can sign the form using a rub-
as if the
general partner or limited liability
If the ERO makes changes to the elec-
ber stamp, mechanical device (such as
company member manager
has actually
tronic return after Form AR8453-PE has
a signature pen), or computer software
and physically signed the return.
been signed by the
general partner or lim-
program.
ited liability company member manager
DUE DATE
but before it is transmitted, the ERO must
• For more information, see Publication
have the
general partner or limited liability
AR4163. Also go to
Fiscal year corporation returns must be
company member manager
complete
efile
filed on or before the fifteenth (15th) day
and sign a corrected Form AR8453-PE
of the third (3rd) month following the
if the total income on line 1 differs from
close of the fiscal year. (Calendar year
the amount on the electronic return by
WHEN AND WHERE TO FILE
corporation returns are filed on or before
more than $25.
March 15.) All other fiscal year returns
For addresses and complete instruc-
Part II - DECLARATION OF ELEC-
must be filed on or before the fifteenth
tions, refer to Federal Publication 4163,
TRONIC RETURN ORIGINATOR
(15th) day of the fourth (4th) month fol-
Modernized e-File (MeF) Information
(ERO) AND PAID PREPARER
lowing the close of the fiscal year. (All
for Authorized IRS e-file Providers for
other calendar year returns are filed on
Business Returns, and the Arkansas
or before April 15, 2014)
The State of Arkansas requires the
Publication (AR4163) for Authorized
ERO’s Signature.
Arkansas e-file Providers for Business
All
partnership
due dates for filing paper
Returns.
partnership
returns apply to electronic
A paid preparer must sign Form AR 8453-
returns. All providers must ensure that
PE in the space for Paid Preparer’s Use
returns are promptly processed. The
Only. Only handwritten paid preparer
return or application for extension must
signatures are acceptable. If the paid
be transmitted on or before the due date
preparer is also the ERO, he/she should
of the return.
not complete the paid preparer’s section.
Instead, the box labeled “Check if also
paid preparer” should be checked.
AR8453-PE (9/23/2013)