Form Ar1000es - Estimated Tax For Individuals - 2011
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6STATE OF ARKANSAS
Estimated Tax Declaration Vouchers
and Instructions for Tax Year 2011
Click Here to Clear Entire Document
WHO MUST FILE A DECLARATION
UNDERESTIMATE OF TAX
OF ESTIMATED TAX (Voucher 1)
A taxpayer who makes a Declaration of Estimated Tax for the income year
must estimate an amount not less than ninety percent (90%) of the amount
Every taxpayer subject to the Income Tax Act of 1987, as amended, must file
with the Department of Finance and Administration a Declaration of Estimated
actually due. If a taxpayer fails to make a Declaration of Estimated Tax and
Tax (Voucher 1) for the income year if the taxpayer can reasonably expect
pay on the quarterly due date the equivalent of at least ninety percent (90%)
their estimated tax to be more than one thousand dollars ($1,000).
of the amount actually due, a penalty of ten percent (10%) per annum shall
be added to the amount of the underestimate. The ten percent (10%) per
Exception: Individuals whose income from farming for the income year can
annum penalty will be assessed on a quarterly basis. A taxpayer who has
reasonably be expected to amount to at least two thirds (2/3) of the total gross
uneven income may compute the ten percent (10%) penalty on an annualized
income from all sources for the income year may file a declaration and pay the
basis. The Underestimate Penalty is computed on the lesser of the current
year’s tax liability or the previous year’s tax liability.
estimated tax on or before the fifteenth (15
) day of the second (2
) month
th
nd
after the close of the income year. Instead of filing a declaration, you may file
an income tax return and pay the full amount of tax on or before the fifteenth
EXTENSION PAYMENT – Due April 15
, 2012
th
(15
) day of the third (3
) month after the close of the income year.
th
rd
Included with Vouchers 1 through 4 is Voucher 5 for making your payment with
WHEN TO FILE YOUR DECLARATION OF
an extension (if needed) for tax year 2011. A payment made with Voucher 5
ESTIMATED TAX (Voucher 1)
will not be included as an estimated payment for calculating Underestimate
Penalty. Voucher 5 and payment must be attached to a copy of a Federal
1.
Calendar year 2011 filers must file their Declaration of Estimated Tax
Extension Form 4868 or Arkansas Extension Form 1055.
on or before April 15 of the income year.
2.
Fiscal year filers must file their Declaration of Estimated Tax on or before
HOW TO COMPLETE DECLARATION
the fifteenth (15
) day of the fourth (4
) month of the income year with the
th
th
AND VOUCHERS
subsequent payments being made on a quarterly installment basis.
IMPORTANT NOTICE
1.
Fill out the Estimated Tax Worksheet to figure your estimated tax for
2011. You must make an actual estimate of your income, deductions,
If the due date of a voucher falls on a Saturday, Sunday, or
and credits for 2011. Consider all available facts that will affect items
legal holiday, the payment will be considered timely filed if it
during the year. It may be helpful to use last year’s income and deduc-
is postmarked on the next succeeding business day.
tions as a starting point, making adjustments for 2011.
2.
Enter one-fourth (1/4) of Line 8 of the worksheet on “Amount of This
WHERE TO FILE YOUR DECLARATION OF
Payment” space of voucher. Round payment to nearest whole dol-
ESTIMATED TAX (Voucher 1)
lar. (Example: payment of $793.74 should be entered on voucher as
$794.00.)
3.
If previously requested on AR1/NR1, the overpayment from 2010 will
Mail your Declaration of Estimated Tax (Voucher 1) and subsequent payments
(with vouchers) to the following address:
be credited to your estimated tax for 2011. The overpayment will be
credited to the primary Social Security Number on Form AR1/NR1.
Department of Finance and Administration
4.
Attach to the voucher your check or money order payable to the Depart-
Income Tax Section
ment of Finance and Administration.
P.O. Box 9941
Be sure to write your Social Security Number on your check
Little Rock, AR 72203-9941
or money order.
Make checks or money orders payable to Department of Finance and
If further instructions are needed, you may:
Administration. Write your Social Security Number on check or
money order.
1.
Call us at (501) 682-7272, or
2.
Come by our office, Room 2300, Joel Y. Ledbetter Building, 7
and
th
Wolfe, Little Rock, AR, or
3.
Write us at P.O. Box 3628, Little Rock, AR 72203-3628.
AR1000ES Instr. (R 8/17/2010)
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