Arkansas Income Tax Payment: ATAP, Deadlines, and Penalties

You can make an Arkansas income tax payment online through the Arkansas Taxpayer Access Point (ATAP) at atap.arkansas.gov or by mailing a check with Form AR1000V to the Department of Finance and Administration. The payment is due by April 15, and any balance left unpaid after that date accrues interest at 10% per year plus a monthly late-payment penalty.¹

Ways to Pay

The Department of Finance and Administration (DFA) accepts two payment methods, and the one you choose affects whether you’ll pay a processing fee.

Online Through ATAP

ATAP is the state’s electronic payment portal. Paying directly from a checking or savings account uses ACH debit and carries no processing fee. The portal also links to ACI Payments, Inc., a third-party processor that handles credit and debit card payments. Card payments come with a convenience fee set by the processor, not the state.²

By Mail With Form AR1000V

If you pay by check or money order, make it payable to the Department of Finance and Administration and include the Individual Income Tax Payment Voucher (Form AR1000V). Write your Social Security Number on the check so the DFA can match the payment to your account.³

The mailing address depends on how you filed. If you e-filed and are mailing only the payment, send the voucher and check to P.O. Box 8149, Little Rock, AR 72203-8149. If you’re mailing a paper return along with the payment, send everything to P.O. Box 2144, Little Rock, AR 72203-2144. Sending the payment to the wrong box can delay the credit to your account.³

The April 15 Deadline

Individual income tax returns and any balance owed are due April 15 for calendar-year filers. If April 15 falls on a weekend or holiday, the deadline shifts to the next business day.⁴

If you’ve filed a federal extension with the IRS, Arkansas honors it automatically and pushes your state filing deadline to November 15. No separate state form is needed. If you haven’t filed a federal extension but need more time on your Arkansas return, file Form AR1055-IT electronically or by mail before April 15. Mail it to P.O. Box 8149, Little Rock, AR 72203, along with any estimated payment.⁴

Here’s what trips people up: an extension gives you more time to file, not more time to pay. Interest and the failure-to-pay penalty begin running on any unpaid balance the day after April 15, whether you extended or not. If you expect to owe, send a payment with your extension request to limit what accrues.

Quarterly Estimated Payments

If you expect to owe $1,000 or more in Arkansas income tax after subtracting withholding and credits, you have to make quarterly estimated payments during the year. This applies to freelancers, landlords, and anyone with significant income that no employer is withholding tax on.⁵

The four due dates for calendar-year filers:

First quarter: April 15
Second quarter: June 15
Third quarter: September 15
Fourth quarter: January 15 of the following year

Each payment should equal roughly one-fourth of your total estimated annual liability, calculated on the worksheet in Form AR1000ES and submitted with the matching voucher.⁵ If you become liable partway through the year, divide the remaining balance across the installments left rather than trying to catch up all at once.

What Happens If You Pay Late

Arkansas charges separate penalties for filing late and paying late, and they can run at the same time. Even if you can’t pay in full, filing on time keeps the more expensive penalty off your bill.

Late-Payment Penalty

The late-payment penalty on individual income tax is 1% of the unpaid tax per month or partial month, capped at 35% of the balance.⁶

Late-Filing Penalty

If you miss the filing deadline without an extension, the DFA adds 5% of the unpaid tax for each month or partial month the return is late, also capped at 35%.⁶ That ceiling can be reached in seven months. When both penalties apply in the same month, they combine, still subject to the 35% aggregate cap.

Interest

Interest runs at 10% per year on any unpaid tax from the date the return was due until you pay in full.¹ Interest keeps accruing even while you’re on a payment plan.

Estimated Tax Underpayment

If your withholding and estimated payments fall short of 90% of your actual annual liability, the DFA can assess a separate underpayment penalty at 10% per year on the shortfall, calculated quarterly. You avoid this if the tax on your return is under $1,000, or if your estimated payments matched the total tax on last year’s return (assuming that return covered a full 12 months).⁷

If You Can’t Pay in Full

File on time, pay what you can, then work out the rest with the DFA. Making a partial payment through ATAP right away shrinks the balance that penalties and interest apply to.

The DFA reviews payment plan requests case by case, and approval isn’t automatic. The department looks at your financial circumstances before agreeing to terms. Call 501-682-5000 or 1-800-292-9829 to ask about eligibility. Interest continues to accrue during the installment period, and the DFA files a Certificate of Indebtedness (a tax lien) as part of the arrangement.⁸ Miss a payment and the agreement is void, leaving the DFA free to pursue collection on the full remaining balance.

1
Justia Law. Arkansas Code 26-18-508 – Interest on Deficiencies and Delinquencies
2
Arkansas Department of Finance and Administration. Credit Card Payments
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Arkansas Department of Finance and Administration. Individual Income Tax Payment Voucher
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Arkansas Department of Finance and Administration. Instructions for Form AR1055-IT
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Arkansas Department of Finance and Administration. Arkansas Estimated Tax Declaration Vouchers and Instructions
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Justia Law. Arkansas Code 26-18-208 – Additional Penalties and Tax
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Arkansas Department of Finance and Administration. AR2210 Penalty for Underpayment of Estimated Tax Instructions
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Arkansas Department of Finance and Administration. Offers in Compromise