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Arkansas Estimated Tax Declaration Voucher

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STATE OF ARKANSAS
Estimated Tax Declaration Vouchers and Instructions for Tax Year 2025

WHO MUST FILE A DECLARATION OF ESTIMATED TAX (Voucher 1)

Every taxpayer subject to the Income Tax Act of 1987, as amended, must file with the Department of Finance and Administration a Declaration of Estimated Tax (Voucher 1) for the income year if the taxpayer can reasonably expect their estimated tax to be more than one thousand dollars ($1,000).

Exception: Individuals whose income from farming for the income year can reasonably be expected to amount to at least two thirds (2/3) of the total gross income from all sources for the income year may file a declaration and pay the estimated tax on or before the fifteenth (15th) day of the second (2nd) month after the close of the income year. Instead of filing a declaration, you may file an income tax return and pay the full amount of tax on or before the fifteenth (15th) day of the third (3rd) month after the close of the income year.

WHEN TO FILE YOUR DECLARATION OF ESTIMATED TAX (Voucher 1)

1. Calendar year 2025 filers must file their Declaration of Estimated Tax on or before April 15th of the income year.

2. Fiscal year filers must file their Declaration of Estimated Tax on or before the fifteenth (15th) day of the fourth (4th) month of the income year with the subsequent payments being made on a quarterly installment basis.

IMPORTANT NOTICE

If the due date of a voucher falls on a Saturday, Sunday, or legal holiday, the payment will be considered timely filed if it is postmarked on the next succeeding business day.

UNDERESTIMATE OF TAX

A taxpayer who makes a Declaration of Estimated Tax for the income year must estimate an amount not less than ninety percent (90%) of the amount actually due. If a taxpayer fails to make a Declaration of Estimated Tax and pay on the quarterly due date the equivalent of at least ninety percent (90%) of the amount actually due, a penalty of ten percent (10%) per annum shall be added to the amount of the underestimate. The ten percent (10%) per annum penalty will be assessed on a quarterly basis. A taxpayer who has uneven income may compute the ten percent (10%) penalty on an annualized basis. The Underestimate Penalty is computed on the lesser of the current year’s tax liability or the previous year’s tax liability.

HOW TO COMPLETE DECLARATION AND VOUCHERS

1. Fill out the Estimated Tax Worksheet to figure your estimated tax for 2025. You must make an actual estimate of your income, deductions, and credits for 2024. Consider all available facts that will affect items during the year. It may be helpful to use last year’s income and deductions as a starting point, making adjustments for 2025.

2. Enter one-fourth (1/4) of line 8 of the worksheet on “Amount of This Payment” space of voucher. Round payment to nearest whole dollar. (Example: payment of $793.74 should be entered on voucher as $794.00.)

3. If previously requested on AR1000F/AR1000NR, the overpayment from 2024 will be credited to your estimated tax for 2025. The overpayment will be credited to the primary Social Security Number on Form AR1000F/AR1000NR.

4. Attach to the voucher your check or money order payable to the Department of Finance and Administration.

Be sure to write your Social Security Number on your check or money order.

WHERE TO FILE YOUR DECLARATION OF ESTIMATED TAX (Voucher 1)

PAY ONLINE

Paying online is convenient, secure, and helps make sure we get your payments on time. Please visit our secure site ATAP (Arkansas Taxpayer Access Point) at www.atap.arkansas.gov. ATAP allows taxpayers or their representatives to log on, make payments, and manage their account online.

Additional ATAP features are:

• Make name and address changes

• View account letters

• Check refund status / Available 24 hours

Mail your Declaration of Estimated Tax (Voucher 1) and subsequent payments (with vouchers) to the following address:

Department of Finance and Administration

Income Tax Section

P.O. Box 9941

Little Rock, AR 72203-9941

2025 ESTIMATED TAX WORKSHEET (FOR YOUR RECORDS ONLY)

1. Enter Adjusted Gross Income expected in 2025. PRIMARY
 SPOUSE
2. If you expect to itemize deductions, enter the estimated total of those deductions. If you do not expect to itemize deductions, enter the standard deduction of $2,410 per taxpayer.
3. Net Taxable Income (Subtract line 2 from line 1).
4. Tax (Compute tax on the amount on line 3 by using Tax Rate Schedule below.)
5. Total Tax (Add entries on line 4).
6. Tax Credits (See below for amount of each credit.)
7. Estimated amount of income tax to be withheld during 2025 from salaries, wages, commissions, etc.
8. Estimated Tax (Subtract lines 6 and 7 from line 5)

If $1,000 or more, file the Declaration Voucher.

If less than $1,000 no Declaration Voucher is required.

If you first become liable to file a declaration on April 15, 2025: Enter on voucher one-fourth (1/4) of line 8.

If you first become liable to file a declaration on June 15, 2025: Enter on voucher one-third (1/3) of line 8.

If you first become liable to file a declaration on September 15, 2025: Enter on voucher one-half (1/2) of line 8.

If you first become liable to file a declaration on January 15, 2026: Enter total tax due on voucher.

TAX CREDITS

1. Single or Married Filing Separate Forms .................................................... $29

2. Married Filing Joint Return, Head of Household, Married Filing Separately on the Same Return, or Qualifying Widow(er) with Dependent Child .... $58

3. Dependent .................................................... $29 each

4. Blind, Deaf, Over 65 and/or 65 Special .................................................... $29 each

VOUCHER PAYMENT RECORD

Voucher 1

Date

Amount

Overpayment

Total Due

Date Paid

Voucher 2

Date

Amount

Overpayment

Total Due

Date Paid

Voucher 3

Date

Amount

Overpayment

Total Due

Date Paid

Voucher 4

Date

Amount

Overpayment

Total Due

Date Paid

AR1000ES VOUCHER 1

STATE OF ARKANSAS

Estimated Tax for Individuals (Declaration)

Calendar Year 2025 or Fiscal Year Ending

Software ID

Your Social Security Number

Spouse’s Social Security Number (if applicable)

Due Date

Primary Name

Spouse Name

Address

City, State, Zip

Telephone #

Voucher 1

Amount of this Payment

(ex. 1,234,567.00)

Mail To:
Department of Finance and Administration
Income Tax Section
P.O. Box 9941
Little Rock, AR 72203-9941

AR1000ES VOUCHER 2

STATE OF ARKANSAS

Estimated Tax for Individuals

Calendar Year 2025 or Fiscal Year Ending

Software ID

Your Social Security Number

Spouse’s Social Security Number (if applicable)

Due Date

Primary Name

Spouse Name

Address

City, State, Zip

Telephone #

Voucher 2

Amount of this Payment

(ex. 1,234,567.00)

Mail To:
Department of Finance and Administration
Income Tax Section
P.O. Box 9941
Little Rock, AR 72203-9941

AR1000ES VOUCHER 3

STATE OF ARKANSAS

Estimated Tax for Individuals

Calendar Year 2025 or Fiscal Year Ending

Software ID

Your Social Security Number

Spouse’s Social Security Number (if applicable)

Due Date

Primary Name

Spouse Name

Address

City, State, Zip

Telephone #

Voucher 3

Amount of this Payment

(ex. 1,234,567.00)

Mail To:
Department of Finance and Administration
Income Tax Section
P.O. Box 9941
Little Rock, AR 72203-9941

AR1000ES VOUCHER 4

STATE OF ARKANSAS

Estimated Tax for Individuals

Calendar Year 2025 or Fiscal Year Ending

Software ID

Your Social Security Number

Spouse’s Social Security Number (if applicable)

Due Date

Primary Name

Spouse Name

Address

City, State, Zip

Telephone #

Voucher 4

Amount of this Payment

(ex. 1,234,567.00)

Mail To:
Department of Finance and Administration
Income Tax Section
P.O. Box 9941
Little Rock, AR 72203-9941

I certify that the information provided is true and correct.

Signature

Date

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What the Arkansas Estimated Tax Declaration Voucher Is

The Arkansas Estimated Tax Declaration Voucher is a state payment voucher used to submit estimated individual or business income tax payments to the Arkansas Department of Finance and Administration. It accompanies a check or electronic payment and records taxpayer identification, tax year, estimated payment amount, and payment period. The voucher ensures the payment posts to the correct account and tax year and reduces processing delays caused by incomplete remittance information. Use this voucher when making quarterly estimated tax payments or when remitting an additional payment outside the regular return filing process.

Why the Voucher Matters for Accurate Arkansas Tax Payments

Using the Arkansas Estimated Tax Declaration Voucher helps ensure payments are credited correctly, minimizes processing errors, and documents taxpayer intent to make timely estimated payments under state law and Arkansas Department of Finance and Administration procedures.

Why the Voucher Matters for Accurate Arkansas Tax Payments

Who Typically Completes This Voucher

Tax preparers, payroll departments, and payers should retain copies for recordkeeping and to support estimated payment credits on the annual Arkansas tax return.

  • Individuals with self-employment or investment income that is not subject to withholding
  • Sole proprietors, partnerships, and S corporations making owner-level estimated payments
  • Tax professionals preparing and remitting payments on behalf of clients

Primary Elements Found on a Professional Voucher

A complete voucher includes taxpayer identity, payment amount, tax year and period, voucher ID or account number, payment method, and signature/date where required.

Taxpayer Identification

Full legal name and Social Security Number or FEIN are entered to match the payment to the correct Arkansas account and avoid misapplied credits.

Tax Year and Period

Specify the tax year and quarter (e.g., 2026 — 1st quarter) so the payment is allocated to the correct taxable period on state records.

Estimated Payment Amount

Enter the dollar amount being remitted, rounded to whole dollars if the voucher instructions require it, matching the attached check or ACH payment amount.

Voucher / Account Number

Include any Arkansas account number or voucher code provided by the Department of Finance and Administration to ensure automated posting to your tax profile.

Payment Method

Indicate check, ACH, credit card, or electronic payment reference per state payment options and include any confirmation number.

Contact Information

Provide daytime phone and mailing address so DFA can reach you if further information is required to post the payment correctly.

Step-by-Step: Completing the Voucher

Complete the voucher in this order to ensure consistency between the remittance and your tax account.

  • 01
    1. Provide ID: Enter name and SSN/FEIN exactly as on tax records.
  • 02
    2. Specify Period: Indicate tax year and quarter being paid.
  • 03
    3. Enter Amount: Write the payment amount to match your remittance.
  • 04
    4. Choose Method: Mark payment type and add transaction or check number.

How to Customize and Complete the Voucher Online

Configure a digital voucher workflow to attach payment confirmations and route for approval before filing.

Field Online Setting
Taxpayer Name Required text field with max 100 chars
SSN / FEIN Masked number field, validation pattern
Payment Amount Numeric field with currency formatting
Attachment Optional file upload for ACH or check image

Where to File or Send Your Voucher and Payment

Choose the correct recipient and method based on DFA instructions and your selected payment channel.

  • Mail Payment: Attach voucher to check and mail to DFA payment address.
  • Electronic Payment: Select ACH or credit card option on DFA portal and include voucher details in reference.
  • Third-Party Filer: Tax preparers may send payments on client behalf with client authorization.
  • In-Person: Some county offices accept in-person payments—confirm hours and receipt procedures.

Digital Signing and eSubmission Considerations

Use a solution that provides an audit trail, encryption in transit and at rest, and optional advanced authentication to support legal validity and reconciliation.

  • File Formats: PDF | DOCX acceptable
  • Authentication: Email or SMS code options
  • Integrations: Salesforce, NetSuite, Google Workspace

Estimated Payment Dates and Filing Deadlines

Quarterly estimated tax payments generally follow federal timing; follow Arkansas DFA guidance for state-specific deadlines and extensions.

1st Quarter Due:

April 15 — payment for Jan 1–Mar 31 period

2nd Quarter Due:

June 15 — payment for Apr 1–May 31 period

3rd Quarter Due:

September 15 — payment for Jun 1–Aug 31 period

4th Quarter Due:

January 15 (following year) — payment for Sep 1–Dec 31 period

Annual Return:

April 15 — reconcile estimated payments on annual return

Penalties and Risks for Incorrect or Late Payments

Underpayment Penalty: Interest and penalty under IRC §6654
Late Payment: Additional interest accrues until paid
Misapplied Payment: Payment applied to wrong account, causes balance due
Backup Withholding: Incorrect TIN may trigger 24% backup withholding
Amended Return: May be required to correct credited amounts
Fraud Risk: Intentional misreporting risks civil or criminal penalties

Common Preparation Errors to Avoid

  • Entering an incorrect SSN/FEIN that prevents automated matching and delays crediting
  • Mismatching payer name versus TIN on file with Arkansas DFA, causing manual review
  • Rounding or transposing the payment amount so it does not match the attached check or ACH
  • Failing to include the voucher with mailed payments or omitting the DFA account number

eSignature Platform Pricing and Feature Comparison for Voucher eSubmission

These vendor-level comparisons highlight starting prices and common capabilities relevant to digitally completing and submitting tax vouchers; signNow is listed first per platform conventions.

signNow DocuSign Adobe Sign PandaDoc HelloSign
Starting Price $8/user/mo $15/user/mo $14/user/mo $19/user/mo $15/user/mo
Free Trial 7-day free trial No No Yes, limited Yes, limited
Bulk Send Yes Yes Yes Yes No
Audit Trail Yes Yes Yes Yes Yes
Envelope Cap No cap 100 envelopes/user/year Varies by plan Varies by plan Varies by plan

Tips for Accurate and Efficient Voucher Completion

Follow these practical tips to minimize errors and speed processing when submitting estimated tax payments to Arkansas.

Double-check TINs
Verify SSN or FEIN against IRS records and your prior filings; a mismatched TIN can cause misapplied payments and backup withholding issues.
Match Payment Amounts
Ensure the amount on the voucher equals the check or electronic transfer amount; reconciliation issues are the most common cause of delayed crediting.
Retain Proof
Keep electronic receipts, bank confirmations, and a copy of the completed voucher for at least the statutory retention period in case of DFA inquiry or audit.
Use Electronic Channels
When available, use DFA-hosted electronic payment options to reduce mailing delays and obtain immediate confirmation numbers for reconciliation.

Frequently Asked Questions About the Arkansas Estimated Tax Declaration Voucher

Answers to common questions about completing, submitting, and correcting estimated tax vouchers for Arkansas taxpayers.


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