26-18-505 - 1(a)(3)(b) - Second Ninety Day Extension

The director may issue a second ninety (90) day 'state" extension for extraordinary circumstances. This additional extension will run consecutively with the first extension. This request shall be made on or before the expiration of the first ninety (90) day extended due date. Refer to 1.26-51-807 and 2.26-51-807 for important related information on "federal" extensions of time. Any federal extensions that have been taken should be applied first; Arkansas (that is, state) extensions should be applied after any federally granted extensions.

Example (without a federal extension):

Calendar year ending 12/31/93 with an approved Arkansas ninety (90) day extension. If the taxpayer requested an additional extension of 60 days, the request must be filed on or before 08/15/94 (the Arkansas income tax return's original due date of 05/15/94, plus the first 90 day extension). If the additional 60 day extension is approved, the Arkansas return must be filed on or before 10/15/94 (first Arkansas extended due date of 08/15/94, plus the additional 60 day extension).