INSTRUCTIONS: ARKANSAS S CORPORATION INCOME TAX RETURN 2011 (Form AR1100S)

Arkansas S Corporations must annually file a form AR1100S to calculate and pay their income tax owed. This document is found on the website of the Arkansas Department of Finance and Administration.

Arkansas S Corporation Income Tax Return 2011 AR1100S Step 1: At the top of the form, give the beginning and ending dates of the tax year in question.

Arkansas S Corporation Income Tax Return 2011 AR1100S Step 2: Check the appropriate boxes if filing as a financial institution. Indicate whether you are filing an initial, amended or final return. If you are filing as a cooperative association, check the appropriate box.

Arkansas S Corporation Income Tax Return 2011 AR1100S Step 3: At the top of the page, give the name and address of your corporation. Indicate with a check mark whether you are a domestic or foreign corporation. Provide the date of your incorporation, the date on which you began doing business in Arkansas, your telephone number and all requested identification numbers. Indicate your filing status with a check mark.

Arkansas S Corporation Income Tax Return 2011 AR1100S Step 4: Lines seven through 12 require you to detail and calculate your total income or loss.

Arkansas S Corporation Income Tax Return 2011 AR1100S Step 5: Lines 13 through 26 concern your total deductions.

Arkansas S Corporation Income Tax Return 2011 AR1100S Step 6: Subtract line 26 from line 12. Enter the difference on line 27. This is your net income or loss.

Arkansas S Corporation Income Tax Return 2011 AR1100S Step 7: Lines 28 through 36 concern past payments, the calculation of your tax due, overpayment, refunds and other aspects of payment. Follow the instructions to calculate the tax owed.

Arkansas S Corporation Income Tax Return 2011 AR1100S Step 8: A Schedule A worksheet is provided if you are filing as a multistate corporation.

Arkansas S Corporation Income Tax Return 2011 AR1100S Step 9: A Schedule D worksheet is included if you must pay capital gains tax.

Arkansas S Corporation Income Tax Return 2011 AR1100S Step 10: An officer of the corporation should sign and date the form, as well as providing their title.

Arkansas S Corporation Income Tax Return 2011 AR1100S Step 11: If a paid preparer completed this document, they must give all identifying information requested.