AR SB558

Corporations required to file federal returns electronically under 26 C.F.R. § 301.6011-5 (as it existed on February 23, 2023) must also file their Arkansas corporate income tax returns electronically

Members of affiliated groups filing federal consolidated returns where the parent corporation is required to file electronically must file their Arkansas state returns electronically, regardless of whether the parent is included in the state consolidated return

The Secretary of the Department of Finance and Administration may waive the electronic filing requirement if it would cause undue hardship on the taxpayer

Effective for tax years beginning on or after January 1, 2025