How to pay Arkansas estimated taxes.

Arkansas collects its own estimated tax through the Arkansas Department of Finance and Administration, separate from the IRS. Here’s who needs to pay, when, and how to pay online.

Do you need to pay?

You must file a Declaration of Estimated Tax if you reasonably expect your 2026 Arkansas estimated tax (after withholding and credits) to be more than $1,000.

The penalty is based on a required annual payment equal to the smaller of 90% of your current-year net tax or 100% of your prior-year net tax (per Form AR2210). No penalty applies if your tax after withholding is $1,000 or less. Arkansas does not publish a 110% high-income rule.

If you underpay: Underestimate penalty of 10% per year on the underpaid amount, figured quarterly on Form AR2210 (or AR2210A for annualized income).

For how to pick a safe amount, see how much to pay in estimated taxes.

Deadlines

Four installments of one-fourth each due April 15, June 15, and September 15, 2026, and January 15, 2027. This matches the federal schedule. The first voucher doubles as your declaration.

Payment	Due
1st	April 15
2nd	June 15
3rd	September 15
4th	January 15 of the next year

A date on a weekend or holiday moves to the next business day. Pay at least two business days early.

Paying Arkansas, step by step

What you need

Nothing to set up. Arkansas Taxpayer Access Point (ATAP) takes payments without an account.
Your Social Security number and a copy of last year's Arkansas return.
Your bank routing and account numbers.

Start at Arkansas Taxpayer Access Point (ATAP), Arkansas's official payment site.

Go to ATAP. DFA says you do not have to register to make a payment.
Choose the option to make a payment, then the option for an estimated payment for a current or future period.
Select Individual Income Tax and enter your SSN.
Enter tax year 2026, your contact details, and your bank information.
Submit and save your confirmation.

Other ways to pay: Credit card payments are processed by ACI Payments, Inc. at 1-800-2PAY-TAX or acipayonline.com for a convenience fee shown before you finish (DFA calls it a nominal fee; rate not published). You can also mail a check payable to Department of Finance and Administration with the AR1000ES voucher to Income Tax Section, P.O. Box 9941, Little Rock, AR 72203-9941.

Arkansas will not fill these payments in for you. Your preparer has to enter each estimated payment on your Arkansas return. Keep your own record of the date, amount, and confirmation number.

Extension payments

A federal extension carries over to Arkansas automatically. If you did not get a federal extension, file Form AR1055-IT by April 15. Either way, the extension runs to November 15 (up to 210 days), longer than the federal October 15 date. It does not extend the time to pay: tax is due by April 15. Pay with the voucher attached to Form AR1055-IT or through ATAP, and check the extension box on your return.

Make this year's first estimated payment as a separate transaction, marked as an estimate for the current year.

Good to know

Arkansas extended returns are due November 15, a month after the federal extended deadline.
The worksheet tells you to round each voucher payment to the nearest whole dollar.
Card payments post to your account about 15 days after you make them but count as paid on the payment date.
Paying other states? See the payment links for every state's official site, and the federal walkthrough.

Official sources

Checked October 2026 against the Arkansas Department of Finance and Administration's own publications.

This guide is for general education and reflects rules as of October 2026. Tax law and agency websites change, and your situation may have details that change the answer. Please talk with your tax professional before acting on it.