Ark. Code R. 26-51-801 - 1(c) (1997) - Completing and Signing Returns

If, for whatever reason, a taxpayer does not complete his or her own Arkansas individual income tax return, the return should be completed by an authorized agent or by a guardian or other court appointed person charged with caring for the taxpayer, the taxpayer's estate, or both. An "authorized agent" may be designated by power of attorney, Will or any other form of authorization made by the taxpayer that is clear and unambiguous and that was made by the taxpayer while of sound mind and without duress or coercion. If the authorized agent is merely a paid tax return preparer hired by the taxpayer, both the tax return preparer and the taxpayer must sign the return.