Form Ar1100S – Fill Out and Use This PDF

The AR1100S form is an essential document for S corporations in the State of Arkansas, detailing their income tax return for a specific tax year. It encompasses several aspects, including the corporation's gross sales, deductions, net income, and applicable taxes, and requires accurate completion to comply with Arkansas tax laws. For businesses seeking clarity on their tax obligations or to amend previous returns, understanding every section of this form is crucial.

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Form Ar1100S PDF Details

The AR1100S form serves as a comprehensive income tax return specifically designed for S corporations operating within the state of Arkansas. It meticulously outlines financial activities for a given tax year, marking the beginning and end dates of the fiscal period under review. The form is versatile, accommodating different filing statuses such as initial, amended, or final returns, and is also applicable to cooperative associations. It permits S corporations to declare their operational scope, whether functioning solely within Arkansas or across multiple states, and necessitates detailed financial disclosures including gross sales, net income, deductions, and taxable income. Importantly, the AR1100S form requires the attachment of the federal return, emphasizing the interconnectedness of state and federal tax obligations. Furthermore, it caters to S corporations with Qualified Subchapter S Subsidiaries (QSSS), demanding an attached schedule of these entities. The form also delves into apportionment for multi-state corporations, allowing for a calculation of Arkansas taxable income based on property, payroll, and sales factors. Detailed sections for capital gains and built-in gains tax calculations reflect the state's approach to taxing specific types of income, underscoring the comprehensive nature of the AR1100S form in capturing a wide range of financial activities for S corporations.

Question	Answer
Form Name	Form Ar1100S
Form Length	2 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	30 sec
Other names	form ar1100s s corporation income tax return form ar1100s

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2012 AR1100S

STATE OF ARKANSAS S CORPORATION INCOME TAX RETURN

Tax Year beginning ______/______/______ and ending ______/______/______

Check If Filing as a Financial Institution

INITIAL Return

AMENDED Return

FINAL Arkansas Return(Going Out of Buisness)

Check if Cooperative Association

FEIN	Check this box if Automatic Federal Extension Form 7004 ﬁled
		(See Instructions )
	Check this box if Arkansas Extension Form AR1155 ﬁled

NAICS Code	Name	Check this box if Name has changed from prior year

Date of Incorporation	Address	Check this box if Address has changed from prior year

Type of Corporation

Check only one box below

5	Domestic
6	Foreign

Date Began Business in AR

City

State

Zip

Telephone Number

FILING STATUS:	1
(Check only
one box)	2

S Corporation operating only in Arkansas	3
Multistate S Corporation - Apportionment	4

Multistate S Corporation - Direct Accounting

(Prior written approval required for Direct Accounting)

S Corporation with QSSS Entities

(Attach schedule of QSSS entities)

Note: Attach completed copy of Federal Return and Sign Arkansas Return

TOTAL

ARKANSAS

7.	Gross Sales: (Less returns and allowances)		7.	00	7.
8.	Cost of goods sold and/or operations: (Attach schedule)		8.	00	8.
9.	Gross proﬁt: (Subtract Line 8 from Line 7)		9.	00	9.
10.	Net gain (or loss) from Form 4797:		10.	00	10.
11.	Other income: (Attach schedule)		11.	00	11.
12.	TOTAL INCOME (LOSS): (Add Lines 9 through 11 and enter here)		12.	00	12.
13.	Compensation of ofﬁcers:		13.	00	13.
14.	Salaries and wages: (See Instructions)		14.	00	14.
15.	Repairs:		15.	00	15.
16.	Bad Debts: (Attach schedule)		16.	00	16.
17.	Rent:		17.	00	17.
18.	Taxes: (See Instructions)		18.	00	18.
19.	Deductible interest expense not claimed or reported elsewhere:		19.	00	19.
20a.	Depreciation: (Attach Fed. Form 4562)	20a.	00
b.	Depreciation reported elsewhere on return:	20b.	00
c.	Subtract Line 20b from 20a:		20c.	00	20c.
21.	Depletion: (Do not deduct oil and gas depletion)		21.	00	21.
22.	Advertising:		22.	00	22.
23.	Pension, proﬁ t-sharing, etc. plans:		23.	00	23.
24.	Employee beneﬁt programs:		24.	00	24.
25.	Other deductions: (Attach schedule)		25.	00	25.
26.	TOTAL DEDUCTIONS: (Add Lines 13 through 25 and enter here)		26.	00	26.
27.	NET INCOME (LOSS) from trade or business activity: (Subtr. Line 26 from Line 12)..		27.	00	27
28.	Excess net passive income tax: (See Instructions)				28
29.	Income tax on Capital gains/Built in gains: (from Schedule D, page 2, A7+B6)				29
30.	Total Tax: (Add Lines 28 and 29) (If Amended Return Checked, Enter Amended Total Tax)				30
31.	Payments: (2012 estimated tax payments and amount applied from 2011 return)				31
32.	Amended Return Only: (Enter Net Tax paid (or refunded) on previous returns for this tax year)				32
33.	Tax Due: (If Line 31 is less than Line 30, enter the amount due)				33
34.	Overpayment: (If Line 31 is greater than Line 30, enter the difference)				34
35.	Amount of refund to be credited to 2013 estimated tax:				35
36.	Refund: (Line 34 less Line 35)				36

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Ofﬁcer’s Signature		Date	Title

Preparer’s Signature		Date	Preparer’s FEIN/PIN		Check if
					Self-Employed

Preparer’s Printed Name			May the Arkansas Revenue Agency discuss this
			May the Arkansas Revenue Agency discuss this
			return with the preparer shown at left?

Area Code and Telephone Number of Preparer				Yes	No

AR1100S (R 6/12/12)	MAIL RETURN TO: Corporation Income Tax, P O Box 919, Little Rock, AR 72203-0919

FOR OFFICE USE ONLY

B C

SCHEDULE A - Worksheet for Apportionment of Multistate Corporation

A. INCOME TO APPORTION:
A. INCOME TO APPORTION:									00
1.	Income: (Enter amount from page 1, Line 27, Total Column )					1.			00
1.	Income: (Enter amount from page 1, Line 27, Total Column )					1.
2.	Interest: (Do not include interest from U. S. Government obligations; Attach schedule)					2.			00
2.						2.
3.	Dividend income: (Attach schedule)					3.			00
3.	Dividend income: (Attach schedule)					3.
4.	Net Income (loss) from rental activities and Royalties: (Attach schedule)					4.			00
4.						4.
5.	Net capital gain (loss) not listed on page 1: (Attach schedule)					5.			00
5.						5.
6.	Other income (loss): (Attach schedule)					6.			00
6.	Other income (loss): (Attach schedule)					6.
7.	Total Income: (Add Lines 1 through 6 and enter here)									7.				00
7.	Total Income: (Add Lines 1 through 6 and enter here)									7.
8.	Charitable Contributions: (Attach schedule)					8.			00
8.	Charitable Contributions: (Attach schedule)					8.
9.	Section 179 expense deduction: (Attach schedule)					9.			00
9.	Section 179 expense deduction: (Attach schedule)					9.
10.	Other expenses (adjustments) not included elsewhere: (Attach schedule)					10.			00
10.						10.
11.	Total deductions: (Add Lines 8 through 10 and enter here)									11.				00
11.	Total deductions: (Add Lines 8 through 10 and enter here)									11.
12.	TOTAL APPORTIONABLE INCOME: (Subtract Line 11 from Line 7)									12.				00
B. APPORTIONMENT FACTOR:			(A)				(B)					(C)
1.	Property used in the Production of Business Income:		Amounts in Arkansas				Total Amounts					Percentage (A)÷(B)
	a. Tangible Assets used in Business and Inventories
	Less Construction in Progress											(Calculate to 6 places
					00				00			(Calculate to 6 places
	1. Amount at the Beginning of Year	1.			00	1.			00			to the right of decimal.
	2. Amount at the End of Year	2.			00	2.			00			Fill in all spaces)
	2. Amount at the End of Year	2.			00	2.			00
	3. Total: (Add Lines a1 and a2)	3.			00	3.			00
	3. Total: (Add Lines a1 and a2)	3.			00	3.			00				999 . 9 9 9 9 9 9		%
	4. Average Tangible Assets: (Line a3 divided by 2)	4.			00	4.			00				999 . 9 9 9 9 9 9		%

												(EXAMPLE)
	b.Rented Property: (8 X net annual rent)	b.			00	b.			00			(EXAMPLE)
	b.Rented Property: (8 X net annual rent)	b.			00	b.			00
	c. TOTAL TANGIBLE PROPERTY: (Add Lines a4 and b)	c.			00	c.			00		c.				%
2.	Salaries, Wages, Commissions and Other Compensation Related to the Production of Income:

	a. TOTAL:	a			00	a.			00		a.				%
3.	Sales / Receipts:
	a.Destination Shipped From Within Arkansas:................................... a.				00

	b.Destination Shipped From Without Arkansas:................................. b.				00

	c. Origin Shipped From Within Arkansas to U. S. Govt:...................... c.				00

	d. Origin Shipped From Within Arkansas to
	Other Non-taxable Jurisdictions:..................................................... d.				00

	e. Other Business Gross Receipts:..................................................... e.				00

	(Interest, Dividends, Rents, Gains, etc. Attach Schedule)
	f. TOTAL SALES: (Add Lines 3a through 3e)...................................... f.				00	f.			00		f.			%
		......................................................................................									g.			%
	g. Multiply Column C, Line 3f by 2 to Doubleweight the Sales Factor													%

4.	Sum of the Percentages: (Add Column C, Lines 1c, 2a, and 3g)									4.				%
4.										4.
*5.	Percentage Attributable to Arkansas:	Line 4		%			Divided by	=		5.				%
*For Part B, Line 5, divide Line 4 by the number of entries other than zero which you make on Part B, Column B, Lines (1c), (2a), and (3f).
	Note: An entry other than zero in Part B, Column B, Line 3g, counts as two (2) entries.
C. ARKANSAS TAXABLE INCOME:
C. ARKANSAS TAXABLE INCOME:			.........................................................................							1.					00
1.	Income Apportioned to Arkansas: (Multiply Part A, Line 12 by Part B, Line 5)									1.					00
2.	Add: Direct Income Allocated to Arkansas: (Attach schedule)									2.					00
3.	TOTAL INCOME TAXABLE TO ARKANSAS:(Enter here and on page 1, line 27, Arkansas Column )									3.					00
SCHEDULE D - Capital Gains Tax
A. TAX IMPOSED ON CERTAIN CAPITAL GAINS:
1. Taxable Income: (See Instructions; Attach computation schedule)										1.				00
2. Enter tax on Line 1 amount: (See Instructions for computation of tax)										2.				00
3. Net long-term capital gain reduced by net short-term capital loss: (If Multistate, multiply by apportionment factor, Part B,Line 5 above)										3.				00
4. Statutory minimum:										4.		$25,000		00
5. Subtract Line 4 from Line 3:										5.				00
6. Tax: (Enter 6.5% of Line 5)										6.				00
7. Compare Line 2 and Line 6: (Enter the smaller amount here and on Line 29, page 1, Form AR1100S)										7.				00
B. TAX IMPOSED ON CERTAIN BUILT-IN GAINS:
B. TAX IMPOSED ON CERTAIN BUILT-IN GAINS:		..........................................................................................								1.					00
1. Taxable Income: (See Instructions; Attach computation schedule)										1.
2. Recognized built-in gain: (If Multistate, multiply by apportionment factor,Part B, Line 5 above)										2.					00
										2.
3. Enter smaller of Line 1 or 2:										3.					00
3. Enter smaller of Line 1 or 2:										3.
4. Section 1374(b)(2) deduction:										4.					00
4. Section 1374(b)(2) deduction:										4.
5. Subtract Line 4 from Line 3: (If zero or less, enter zero here and on Line 6 below)										5.					00
										5.
6. Enter 6.5% of Line 5: (Enter here and on Line 29, page 1, Form AR1100S)										6.					00

AR 1100S Back (R 6/12/12)

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It really is straightforward to finish the pdf with this practical tutorial! Here is what you should do:

1. The Form Ar1100S involves certain details to be inserted. Make certain the next blank fields are completed:

2. Your next part is usually to complete the next few blanks: Rent, Taxes See Instructions, Deductible interest expense not, a Depreciation Attach Fed Form a, b Depreciation reported elsewhere, c Subtract Line b from a c, Depletion Do not deduct oil and, Advertising, Pension proﬁ tsharing etc plans, Employee beneﬁ t programs, Other deductions Attach schedule, TOTAL DEDUCTIONS Add Lines, NET INCOME LOSS from trade or, Excess net passive income tax See, and Income tax on Capital gainsBuilt.

The right way to fill in Form Ar1100S step 2

3. Your next step is generally hassle-free - complete every one of the empty fields in Preparers Printed Name, Area Code and Telephone Number of, May the Arkansas Revenue Agency, Yes, ARS R, and MAIL RETURN TO Corporation Income in order to complete this part.

Preparers Printed Name, MAIL RETURN TO Corporation Income, and ARS R of Form Ar1100S

Regarding Preparers Printed Name and MAIL RETURN TO Corporation Income, be certain you take another look in this current part. The two of these are viewed as the most significant fields in the file.

4. The following paragraph will require your attention in the following areas: SCHEDULE A Worksheet for, A INCOME TO APPORTION, Income Enter amount from page, Interest Do not include interest, Dividend income Attach schedule, Net Income loss from rental, Net capital gain loss not listed, Other income loss Attach schedule, Charitable Contributions Attach, Other expenses adjustments not, Total deductions Add Lines, Amounts in Arkansas, Total Amounts, Percentage AB, and Salaries Wages Commissions and. It is important to give all of the needed information to move onward.

5. To wrap up your form, the last section has a number of additional blanks. Filling out Origin Shipped From Within, Other Nontaxable Jurisdictions, Other Business Gross Receipts, Interest Dividends Rents Gains etc, Multiply Column C Line f by to, Divided by, For Part B Line divide Line by, Income Apportioned to Arkansas, TOTAL INCOME TAXABLE TO, SCHEDULE D Capital Gains Tax, TAX IMPOSED ON CERTAIN CAPITAL, Taxable Income See Instructions, Enter tax on Line amount See, Net longterm capital gain reduced, and Subtract Line from Line should wrap up everything and you'll certainly be done in a flash!

Form Ar1100S completion process explained (step 5)

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