How to File an LLC Annual Report in Arkansas (2026)
Arkansas doesn't call your yearly filing an "annual report." Its name for the filing is the Annual LLC Franchise Tax Report. It's a flat $150 fee for domestic and foreign LLCs alike, due every year on or before May 1.
The Arkansas Secretary of State's Business and Commercial Services Division handles this filing. It confirms your LLC's contact information, registered agent and management structure so the state can keep your business in good standing.
Missing the May 1 deadline adds a $25 penalty plus interest, and the state can revoke your LLC's charter the following January if the tax stays unpaid. Here's exactly what to file, when and what happens if you're late.
Quick Summary
- Keep your registered agent and tax contact address current. That's where the state sends its pre-revocation notice each fall.
- File before May 1 every year. Arkansas doesn't roll the deadline forward or grant extensions.
- Pay through the Secretary of State's online portal. It skips the mail postmark deadline that trips up paper filers.
Arkansas LLC Annual Report Quick Reference
Here's every number and link you need for Arkansas's LLC annual report in one place, from the filing fee and due date to the office that processes it. Use the table below to confirm the details before you file.
| Detail | Information |
|---|---|
| Annual obligation | Annual LLC Franchise Tax Report |
| Filing authority | Arkansas Secretary of State, Business and Commercial Services Division |
| Online portal | sos.arkansas.gov/franchise |
| Fee | $150.00 flat (domestic and foreign LLCs) |
| Due date | On or before May 1 each year |
| First report due | May 1 of the year after formation |
| Early filing window | Not published by the state |
| Late penalty | $25 flat penalty plus 10% per year interest, capped at 2x the tax owed |
| Consequence of not filing | Charter proclaimed revoked by January 31 of the following year; cannot file other Arkansas documents until current |
| Reinstatement cost | Delinquent taxes, penalties and interest owed (no separate reinstatement fee published); not allowed after 5 years |
What the Arkansas LLC Annual Franchise Tax Report Is
State law names this filing the Annual LLC Franchise Tax Report [1]. It comes from Arkansas Code Title 26, Chapter 54 (Corporate Franchise Taxes), the law that covers LLC franchise-tax filings in Arkansas.
Most states use the term LLC annual report. You might also see it called a biennial report, a statement of information or a franchise tax report, depending on the state. Arkansas just uses different words for the same yearly check-in.
Every domestic LLC files it. So does every foreign LLC registered to do business in Arkansas. The only entities excused are nonprofit corporations and businesses formed under Arkansas's partnership acts.
If you just started an LLC in Arkansas this year, you still owe a first report. See Due Date below for exactly when.
This report isn't an income tax return. It's a flat privilege fee the Secretary of State charges to keep your charter active, separate from anything your LLC owes the IRS.
How to File the Arkansas LLC Annual Franchise Tax Report
Arkansas gives you two ways to file: online through the Secretary of State's portal, or by mail with a paper form.
1. Online through the Secretary of State's portal
File online at sos.arkansas.gov/franchise anytime before May 1. There's a processing fee starting at $5 for credit card or $3 for electronic check on top of the $150 filing fee.
- Enter your LLC's file number and federal tax ID (use nine zeros if this is your first year or you don't have one on file).
- Confirm or correct your tax contact, registered agent and principal office information.
- Select whether the LLC is managed by members or managers, and list their current names.
- Review the total due and submit payment by credit card or electronic check.
2. By mail
Print the current-year LLC1_FT form, sign it in black ink, and mail it with a check made out to "Arkansas Secretary of State" to the Business and Commercial Services Division, P.O. Box 8014, Little Rock, AR 72203-8014.
Mailing skips the online processing fee. See Due Date below for the exact postmark deadline that makes a mailed report count as on time.
Due Date
The Arkansas LLC annual franchise tax report is due on or before May 1 every year. It covers the LLC's activity for the year that ended the previous December 31. The state doesn't publish a specific date when early filing opens.
There's no extension. Acts 1046 and 1140 of 1991 eliminated the option, so the May 1 deadline doesn't shift for any filer.
Your report has to reach the Secretary of State's office by close of business on May 1, or carry a USPS postmark no later than midnight that day. A postage meter date doesn't count. Only an actual postmark does.
New LLCs aren't exempt in their first year. If you formed your LLC partway through a year, your first report is still due the following May 1, covering whatever months you operated.
Penalties, Revocation and Reinstatement
Miss the May 1 deadline and Arkansas adds a flat $25 penalty [2]. Interest adds up too, at 10% a year on the unpaid tax. The total can't exceed twice what you originally owed, so the amount stops growing once it doubles.
By November 1, the Secretary of State mails a written warning to your LLC's last-known address on file. That's your final window before the state acts.
Keeping your registered agent in Arkansas and tax contact current means the notice reaches the right address instead of an outdated one.
While your franchise tax stays unpaid, Arkansas blocks other filings for that LLC [3]. You also can't form or register a new entity in the state.
By January 31 of the next year, the Secretary of State proclaims the charter revoked for the missed payment [4].
Reinstatement means filing every delinquent report and paying all the taxes, penalties and interest you owe. There's no separate reinstatement fee published on top of that, but the state won't reinstate a charter more than five years after the revocation date [5].
What to Include and How to Update Information
The report asks for the same core details every year:
- Your LLC's name and address
- Your tax contact's name, address, phone number and email
- Your registered agent's name and Arkansas street address
- Your principal office address in Arkansas
- Your federal tax ID
- Whether members or managers run the company, and their current names
You correct your registered agent, address or tax contact details right on the annual report when you file it, at no extra cost.
Name changes, mergers and other structural amendments don't go on the annual report. Those go through a separate filing with the Business and Commercial Services Division instead.
FAQs
What Happens If I Never File My Arkansas LLC Annual Report?
If you never file, Arkansas blocks other filings for your LLC and won't let you form or register a new entity until you're current. The state proclaims your charter revoked by January 31 the following year if the tax stays unpaid.
Who Can Sign the Arkansas LLC Annual Report?
Any manager or member can sign the Arkansas LLC annual report, depending on whether the LLC is manager-managed or member-managed. The tax preparer may sign instead.
Can I Get an Extension to File the Arkansas Annual Report?
No, you can't get an extension to file the Arkansas annual report. State law eliminated extensions in 1991. If you're going to miss May 1, file as soon as you can, since the penalty and interest start adding up from the due date.
Who Do I Call With Questions About the Arkansas Annual Report?
Call 501-682-3409 with questions about the Arkansas annual report, or use the toll-free line at 888-233-0325.
References:
- https://www.sos.arkansas.gov/uploads/bcs/LLC1_FT_2026.pdf
- https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-54-107/
- https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-54-114/
- https://web.archive.org/web/20250618155033/https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-54/section-26-54-111/
- https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-54-112/
