The Corporation/Pass-Through Entity Penalty and Interest Waiver Request is the form the Arkansas Department of Finance and Administration (DFA), Revenue Division, Corporation Income Tax section, uses to receive requests to waive penalties and interest. It is a waiver request, not a return and not a payment of pass-through entity tax. You use it for a C-Corporation, S-Corporation, Pass-Through Entity Withholding or Pass-Through Composite account, one form per account. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original PDF is published by the DFA.
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What is Corporation/Pass-Through Entity Penalty and Interest Waiver Request – Arkansas?
The Corporation/Pass-Through Entity Penalty and Interest Waiver Request is the State of Arkansas form on which a corporation or pass-through entity asks the Revenue Division of the Department of Finance and Administration (DFA) to waive penalties, interest, or both.
The form has three sections. Section I identifies the taxpayer: the account type (C-Corporation, S-Corporation, Pass-Through Entity Withholding or Pass-Through Composite), the entity name, the FEIN, the mailing address, a daytime phone number and an e-mail address. Section II is the waiver request itself. You check each item you want waived, give the tax year(s), choose a reason and explain in detail why the penalty or interest should be waived. Section III is the signature block.
The items that can be checked are Failure to File Penalty, Failure to Pay Penalty, UEP (Under Estimate Penalty), Interest, EFT Penalty, Negligence Penalty and Failure to Comply Penalty. The reasons offered are Insolvent/Bankrupt, Intent to Dissolve, Reasonable Cause and Federal or State Disaster Declaration.
The form is issued by the Revenue Division, Corporation Income Tax, and its footer reads "Penalty Waiver (R 7/25/2025)". It asks for a waiver only: it is not the pass-through entity tax return and does not report or pay tax.
Who needs to file Corporation/Pass-Through Entity Penalty and Interest Waiver Request – Arkansas?
Corporations and pass-through entities that have been charged a penalty or interest on an Arkansas account and want it waived use this request. The form's Section I lists the account types it covers:
- C-Corporation
- S-Corporation
- Pass-Through Entity Withholding
- Pass-Through Composite
The form says to use one form per account, so an entity with more than one account completes a separate request for each.
The request must be supported by one of the reasons printed in Section II: Insolvent/Bankrupt, Intent to Dissolve, Reasonable Cause, or Federal or State Disaster Declaration. You explain the circumstances in detail in the space provided, attaching separate pages if you need more room.
The form is signed by the "Primary Signature/Authorized Party", so the person who signs must be authorized to act for the entity. The form does not describe any other representative arrangement. It is not for reporting or paying tax; use it only to ask for relief from penalties or interest.
When to file Corporation/Pass-Through Entity Penalty and Interest Waiver Request – Arkansas
Submit the request when you want the Revenue Division to consider waiving a penalty or interest charged to a corporation or pass-through entity account. The form prints no due date of its own. Instead, it asks you to list the tax year(s) the request covers and to check every penalty or interest item you want waived, so it is completed after the charge exists and one form is used for each account.
For questions about timing or about an individual account, the form gives the Corporation Income Tax phone number, (501) 682-4775, and the website www.dfa.arkansas.gov.
Documents you need
- Separate pages with your detailed explanation, only if the space in Section II is not enough to explain why the penalty and/or interest should be waived.
How to fill out Corporation/Pass-Through Entity Penalty and Interest Waiver Request – Arkansas
Select the account type
In Section I, check the box for the account the request concerns: C-Corporation, S-Corporation, Pass-Through Entity Withholding or Pass-Through Composite. Use one form per account.
Enter the entity name and FEIN
On line 1, type the corporation or entity name. On line 2, enter its FEIN.
Add address and contact details
On line 3, enter the mailing address with city, state and ZIP code. Add a daytime phone number on line 4 and an e-mail address on line 5.
Check the penalties and interest
In Section II, check all that apply: Failure to File Penalty, Failure to Pay Penalty, UEP (Under Estimate Penalty), Interest, EFT Penalty, Negligence Penalty or Failure to Comply Penalty.
List the tax years
In the For Tax Year(s) field, enter each tax year for which you ask for the waiver.
Choose the reason for the request
Check one reason: Insolvent/Bankrupt, Intent to Dissolve, Reasonable Cause, or Federal or State Disaster Declaration.
Explain the request in detail
In the explanation space, describe why your penalty and/or interest should be waived. If you need more room, attach separate pages to the form.
Sign and date the request
In Section III, the Primary Signature/Authorized Party signs, enters the date and gives a daytime phone number.
Review and download the completed PDF
Check that the account type, FEIN, items checked, tax years and explanation agree. Download or print the completed PDF from FillingPDF and send it as described under How to submit.
How to submit Corporation/Pass-Through Entity Penalty and Interest Waiver Request – Arkansas
The form lists three ways to send the completed request to the Arkansas Corporation Income Tax section: mail, fax or e-mail.
- Mail: Arkansas Corporation Income Tax, PO Box 919, Little Rock, AR 72203.
- Fax: 501-682-7114.
- E-mail: [email protected] or [email protected]. The form lists both addresses and does not say which applies to which account type.
Send the signed form with any separate pages you added to explain your reason. The form names no payment or fee. For questions, call the Revenue Division at (501) 682-4775 or visit www.dfa.arkansas.gov. The DFA's page warns that it will never request payment or bank information by text or phone call. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Using one form for several accounts; the form says to use one form per account.
- Checking only one penalty when several apply; Section II says to check all that apply, including Interest.
- Leaving out the tax year(s) the waiver request covers.
- Choosing a reason in Section II but giving no detailed explanation of why the penalty and/or interest should be waived.
- Cramming a long explanation into the box instead of attaching separate pages when more space is needed.
- Sending the request without the signature and date of the Primary Signature/Authorized Party in Section III.
- Mailing the request to the street address in the form header instead of the PO Box 919 address given under Mail Completed Form To.
- Treating the form as a pass-through entity tax return; it only requests a waiver and does not report or pay tax.
Frequently asked questions
What is the Arkansas corporation/pass-through entity penalty waiver request?
It is a Revenue Division form on which a corporation or pass-through entity asks the Arkansas DFA to waive penalties, interest, or both. You check the items to be waived, list the tax years, choose a reason and explain it in detail.
Is this form the pass-through entity tax return?
No. This form does not report or pay pass-through entity tax. It only requests a waiver of penalties and interest on a C-Corporation, S-Corporation, Pass-Through Entity Withholding or Pass-Through Composite account.
Can I use one form for several accounts?
No. The form says to use one form per account. If your entity has more than one account with a penalty or interest to waive, complete a separate request for each one.
What reasons can I give for a waiver?
Section II offers four reasons: Insolvent/Bankrupt, Intent to Dissolve, Reasonable Cause, and Federal or State Disaster Declaration. You must also explain in detail why the penalty or interest should be waived, attaching pages if needed.
Where do I send the penalty and interest waiver request?
Mail it to Arkansas Corporation Income Tax, PO Box 919, Little Rock, AR 72203, fax it to 501-682-7114, or e-mail it to [email protected] or [email protected], as the form lists.
Can I fill out the waiver request online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the DFA and does not send the request to the agency; you submit it by mail, fax or e-mail.
Which penalties can the form ask to waive?
The checkboxes cover Failure to File, Failure to Pay, UEP (Under Estimate Penalty), EFT, Negligence and Failure to Comply penalties, plus Interest. Check all that apply to the account and tax year(s) you list.
Who do I call with questions about this form?
The form gives the Revenue Division's Corporation Income Tax phone number, (501) 682-4775, and the website www.dfa.arkansas.gov. The DFA also warns that it never asks for payment or bank information by text or phone call.
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