Arkansas Annual Franchise Tax Report 2026: Step-By-Step LLC Filing Guide

Once your Certificate of Organization is approved by the Arkansas Secretary of State, your LLC officially exists as a separate business entity. From here, you must complete several mandatory state procedures and tax filings to become compliant and maintain your good standing with the state. One of them is the Arkansas Annual Franchise Tax Report.

In this guide, I’ve provided a clear and practical overview of the Franchise Tax Report, covering what it is, why you need to file it, and the fees and deadlines involved. You’ll find step-by-step instructions on filing your report online and by mail. My goal is to make the process accessible and straightforward to follow, allowing any LLC owner to complete their filing correctly.

The Arkansas Annual Franchise Tax Report Overview

The Annual Franchise Tax Report in Arkansas is a mandatory state filing that every LLC and Corporation must submit annually. Under The Arkansas Corporate Franchise Tax – Act Of 1979, § 26-54-104(a), every corporation must file a Franchise Tax Report and pay the associated tax.

Filing the report provides the Arkansas Secretary of State with your updated business information. This includes your names, mailing addresses, officers, and important internal details.

The state requires this to maintain your good standing under The Arkansas Corporate Franchise Tax – Act Of 1979, § 26-54-105(g)–(h).

Arkansas business owners can file their Annual Franchise Tax Report and submit payment using two methods:

• Online filing: Completed through the Arkansas Franchise Tax Portal.
• Mail filing: Download the PDF form and mail it to the Secretary of State. I’ve provided the mailing address below.

1. When Should You File Your Annual Franchise Tax Report?

Under Arkansas Law, you must file your Franchise Tax and Annual Report on or before May 1 each year. This is stated in The Arkansas Corporate Franchise Tax – Act Of 1979, § 26-54-105(c)(2)(B).

Your first Annual Franchise Tax Report is due the year after your LLC’s effective date (The date you filed your initial formation documents).

Check your approved Articles of Organization to find your effective date. Alternatively, search your business name using the Arkansas Business Entity Search tool.

2. How Much Does The Report Cost To File?

LLCs operating in the state must pay a flat-rate $150 filing fee.

Your online processing fee is based on your chosen payment method:

• Credit card processing fee: Approximately $5.
• Electronic check processing fee: Approximately $3.

Under Arkansas Law, other business structures may have different minimums or rate-based calculations.

The Arkansas Secretary of State will update your business status to show it is legally active and in good standing once your filing is complete. This helps protect your business and maintain credibility when applying for financing and contracts.

How To File The Arkansas Annual Franchise Tax By Mail

If you want to complete your paperwork manually, filing your Arkansas Annual Franchise Tax Report by mail is a fairly straightforward option. You can review each field directly using the printed form and keep a physical copy with your official business records.

To begin, download the official PDF form from the Arkansas Secretary of State’s portal.

Then, prepare the following key information needed to complete it.

• Your nine-digit business filing number: This identifies your business in the state records. You can find it using the Arkansas Business Entity Search tool (Enter your LLC name to open your business record).
• A PDF form: Print the PDF version and fill in the required sections as instructed below. You must prepare your payment alongside your completed report before mailing it to the address listed on the form.

Once you’ve completed your pre-filing tasks, you can begin your mail filing using the steps below. I’ve discussed each one in detail to help you file in no time at all.

1. Business Information

The first section is about your Business Information.

Enter your 9-digit Filing Number in the upper right-hand corner. This is used to identify your LLC in the state system. Therefore, it must be copied exactly as shown on your Business Entity Search results.

2. Business Name And Mailing Address

Next, complete the business name and business address sections:

• Business name: Write your full legal LLC name (Exactly as it appears on your Certificate of Organization).
• Business address: Enter your primary mailing address, including your street address, city, state, and ZIP code.

3. Tax Contact Information

In the middle of Page 1, you must fill out your Tax Contact Information. This is located under “2. Correct any of the below information, if needed:” Completing this ensures that the state maintains the correct person and address for Franchise Tax notices.

Fill out the required fields as follows:

1. Tax contact name: The name of the person who is receiving your Franchise Tax notices. This may be yourself, a Tax Service, or an accountant.
2. Address/Address 2: The mailing address where you want the state to send official tax correspondence. Address 2 is optional.
3. City, state, ZIP code: The city, state, and ZIP code associated with your Tax Contact address.
4. Phone # of tax contact: A valid tax contact phone number (With area code).
5. Email address: Your email address is used for tax notifications.

4. Registered Agent Information

In Section 3, you must provide the information of your Arkansas Registered Agent. A Registered Agent is an individual or business entity designated to receive official state correspondence and legal filings on behalf of your LLC.

Provide their:

1. Full legal name: This can be an individual or a professional third-party Registered Agent service.
2. Full address: Their physical Arkansas street address. Include the street, city, state, and ZIP code.

5. Principal Office Information

Underneath, you’ll find Section 4 titled “Principal Office Information (In Arkansas).”

For this section, provide your LLC’s physical state business location:

1. Business address: Provide the full street address of your LLC’s principal office in Arkansas. This must be a physical location where you operate, such as a warehouse, office, or shop.
2. City, state, ZIP code: Enter the city, state, and ZIP code for the office location listed above.

If you’re an Arkansas LLC that operates in another state, you must verify that you meet the in-state principal office requirements. The form requests an Arkansas address to reflect your primary operating location in the state.

6. LLC Management And Business Details

Section 5 is titled “5. Limited Liability Company Management is (Select One):.”

In this section, you need to state how your LLC is managed. This must match the structure stated in your Certificate of Organization.

• If your LLC is managed directly by its owners (Member-Managed), select “MEMBER(S).”
• If your LLC is managed by one or more appointed managers (Manager-Managed), select “MANAGER(S).”

You should see “Please provide current names:” immediately below the checkboxes. Here, you must list the individuals associated with your LLC.

1. Member/Manager: Enter the full legal name of each LLC Member/Manager. This depends on your chosen management structure. You may leave any extra lines blank.
2. Tax preparer: Provide the name of the person/service submitting your tax filing. This may be a tax service provider or accountant. Leave this blank, then enter your own name if you’re completing the form yourself.
3. Federal tax ID#: Enter your Employer Identification Number (EIN). This is a unique 9-digit number used to identify your business for tax purposes. If you don’t have one yet, the only system may accept nine zeroes.
4. Nature of business: Write a brief description of your primary business activities. Examples include “Real estate investment,” Restaurant,” “E-commerce retail,” or “Marketing services.”

7. Payment And Sign The Form

At the bottom of the form, you should see the statement: “ALL LIMITED LIABILITY COMPANIES PAY $150.00 – TOTAL DUE $150.00.” This is your fixed Annual Franchise Tax payment as an Arkansas LLC.

Underneath, you’ll see a declaration that you must agree to and sign. The declaration reads: “I declare, under the penalties of perjury, that the foregoing statements are true to the best of my knowledge and belief.”

Complete this section as follows:

• Day: Enter the current day (01–31).
• Month: Enter the current month (January, February, etc.).
• Year: Enter the current year.
• Print name: Print the name of the person signing the form. This must be a member, manager, or tax preparer listed above.
• Signature: Sign your name in black ink.

8. Late Penalties (If Filing After May 1)

If you’re filing after the May 1 deadline, you’ll need to complete Page 3 of the PDF Form. This part helps you calculate your late penalties.

You must complete this part by hand. The PDF does NOT include calculation fields.

Example: You’re filing your Arkansas Franchise Tax Report 20 days late on May 22, 2025. This is exactly 20 days past the deadline (your late period starts from May 2, 2025).

A. Original tax (Due May 1): Flat LLC fee of $150.

B. Late filing penalty + $25.00: Write $25.00 (the mandatory late penalty).

C. Tax and penalty total: Add the two amounts: $150.00 + $25.00 = $175.00

D. Interest: (C × 0.000274 × number of late days)

• Use $175.00 from line C.
• You are 20 days late.
• Interest = $175 × 0.000274 x 20 = $0.959. Round to $0.96 (if your bank or accountant prefers rounding).

E. Total tax due (C + D): Add the penalty total and the interest: 175.00 + 0.96 = $175.96

You need to send the payment of $175.96 along with your Franchise Tax Report.

How To File Your Annual Franchise Tax Online

Alongside the mail filing process, you can also file your Annual Franchise Tax online. These are the main steps that you must follow:

1. Access Your LLC Record And Locate Your Filing Number

First, access your LLC’s profile on the state’s Business Entity Search tool to begin your Franchise Report filing. Follow the steps below to find your business and locate your Filing Number:

1. Go to the Business Entity Search page on the Arkansas Secretary of State website.
2. Enter your legal LLC name in the search bar (Exactly as it appears on your Certificate of Organization).
3. Click “Search.”
4. Find your LLC in the search results and open your business record.
5. Copy your nine-digit filing number (You’ll need this for your online filing).
6. Scroll to the bottom of your profile page.
7. Click “Pay Franchise Tax for this corporation.”

2. Enter Your Filing Number And Federal Tax ID

Next, you must enter your key LLC identifiers in the required fields.

• Filing number: Enter your nine-digit filing number found in your Business Entity Search results. Verify if for accuracy if it’s already auto-filled in light gray.
• Federal tax ID (EIN): Enter your nine-digit Employer Identification Number (EIN) in the required field.

3. Show Available Filings

In the next section, click “Show Available Filings.” This displays the available LLC filing forms.

Locate your LLC’s tax form for the current year. Click the “Edit Form” icon/link located on the far right to begin your filing.

4. Tax Person’s Contact Information

Next, complete your Tax Person’s Contact information. This is the individual responsible for receiving your tax reminders and handling your LLC’s Annual Franchise Tax payment.

This information is usually already pre-filled. Therefore, review the information and make changes if necessary. As you’re required to list an individual, you can leave the “Business Name” field blank.

5. State Your Arkansas Registered Agent

You can skip this section if your Arkansas Registered Agent hasn’t changed. Check the required box and update your Registered Agent’s details if you need to make any changes.

6. Provide Your LLC’s Management Structure

Under the Registered Agent section, you must provide your LLC’s Management Structure. Your LLC will either be Member-managed or Manager-managed.

• Choose “Members” if your LLC is managed directly by its owners.
• Choose “Managers” if your LLC is managed by one or more appointed managers.

Then, enter the name or entity name of each LLC member or manager. You can use the drop-down list on the left to designate each person accordingly.

7. Signature

In the Signature section, type your full name in the “Signature” box. Then, check the box indicating that you agree to the terms. Once completed, click the “Next” button at the bottom of the page.

The system should take you back to the beginning of the form. Click “Next” to continue.

Click “Next” again if additional pages appear showing late fees. This will take you to the final section.

8. Confirmation And Receipt

At this stage, your LLC Annual Franchise Tax Report filing is complete. On the confirmation page, you can download or save your receipt for your records. A copy of your receipt will also be sent to your email.

Going forward, file your Annual Franchise Tax Report annually to maintain your LLC’s good standing.

Why Do You Need To File Your Arkansas Annual Franchise Tax Report?

Filing your Annual Franchise Tax Report on time ensures your LLC maintains its good standing with the state, remains legally active, and keeps its limited liability protections. Furthermore, it allows the state to maintain up-to-date business records, which are essential for accurate public record keeping.

Under Arkansas Law, failing to submit your Franchise Tax Report incurs several potential penalties. These are the main ones:

• A $25 late penalty + 10% interest per year on the outstanding balance. Stated in The Arkansas Corporate Franchise Tax – Act Of 1979, § 26-54-107(b)(2).
• A “Notice of Subject to Forfeiture” for continued non-compliance. This warns your LLC that it’s at risk of losing its corporate charter. This will be revoked if the notice is ignored, under The Arkansas Corporate Franchise Tax – Act Of 1979, § 26-54-111. If this happens, your company’s legal rights and authority to operate are removed.

If your LLC has outstanding Franchise Tax payments, you cannot make new filings with the Arkansas Secretary of State or register another LLC in the state. This applies to LLCs registered through any Manager, Member Officer, or substantially connected individual.

In summary, the penalties for non-compliance are as follows:

• $25 late fee (This applies immediately after the deadline).
• 10% annual interest (This accrues on the unpaid balance).
• A state-issued Notice of Subject to Forfeiture for continued noncompliance.
• Your LLC’s charter may be revoked (This removes your legal authority to operate).
• You cannot file new documents until all taxes are paid.
• Members or managers cannot form or register new LLCs if past-due taxes exist.

Key State Agencies Contact Information

Use the following contact points if you have any questions regarding your business filing status or require more information about the Arkansas Franchise Tax Report.

You’ll find the Arkansas Secretary of State’s main contact details below.

State Capitol, Suite 256
500 Woodlane Street
Little Rock, AR 72201
Phone: 501-682-3409
Email: [email protected]

Frequently Asked Questions