The Arkansas LLC annual report is officially the Annual LLC Franchise Tax Report, filed with the Arkansas Secretary of State every year. As of 2026, the fee is $150 flat, with a $25 late penalty plus 10% annual interest if missed.
Does Arkansas Require an Annual Report for LLCs?
Yes. Every domestic and foreign Arkansas LLC files an Annual LLC Franchise Tax Report with the Arkansas Secretary of State each year. Arkansas doesn't issue a separate information-only annual report, so this one filing carries both the compliance update and the $150 franchise tax payment.
At the Business and Commercial Services Division (BCS), the Arkansas Secretary of State handles every LLC franchise tax filing. The legal scaffolding lives in the Arkansas Corporate Franchise Tax Act of 1979, codified at A.C.A. § 26-54-101 et seq., with the annual filing rule at § 26-54-104.
Until Act 459 of 2023 took effect, whether LLCs owed the franchise tax was technically unsettled. The act folded LLCs formed under the Arkansas Uniform Limited Liability Company Act (A.C.A. § 4-38-101 et seq.) into the franchise tax chapter's “corporation” definition. Boost Suite's Arkansas LLC formation walkthrough covers the formation steps that come before the first report.
When I help Arkansas LLC owners, the first mistake I usually see is terminology. Many people search for “Arkansas annual report” and end up on partnership, nonprofit, or unrelated filing pages that do not apply to their LLC.
The phrase that works best with the Arkansas Secretary of State’s Business and Commercial Services Division is “Annual LLC Franchise Tax Report.” In my experience, using that exact wording gets the question routed faster.
When I have called 501-682-3409 for a client, asking about the “annual report” can send the call to a different desk. Asking about the “franchise tax report” usually routes it correctly the first time and can save about 12 minutes on hold.
Arkansas LLC Annual Report Due Date: May 1, 2026 (and Why It Never Moves)
Every Arkansas LLC files by May 1, regardless of formation date. The deadline is fixed, not anniversary-based. For 2026, the report covers the tax year ending December 31, 2025, with the filing itself due on or before May 1, 2026.
The official 2026 form draws a hard line between the reporting year (the year the report is due) and the tax year (the calendar year just ended). The statutory anchor is A.C.A. § 26-54-105(c).
Arkansas eliminated franchise tax extensions under Acts 1046 and 1140 of 1991, and the 2026 form reiterates the rule in plain English. For mailed paper filings, the SOS requires a USPS postmark by May 1, or in-office receipt by close of business May 1. Postage meter dates aren't accepted, and there's no grace period.
Initial Filing for Newly Formed Arkansas LLCs
A.C.A. § 26-54-105(d)(2) gives newly formed LLCs a built-in pass on the first year. The first Annual LLC Franchise Tax Report isn't due in the formation year; it's due the following May 1.
Worked example: an Arkansas LLC formed November 22, 2026, files its first report by May 1, 2027, not May 1, 2026. The $150 still applies at that first filing.
Owners unsure what BCS shows for their formation date and registered agent on file can confirm both through the official Arkansas Business Entity Search or through Boost Suite's Arkansas LLC name and file number search walkthrough.
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Arkansas Annual Franchise Tax Report Fee (2026)
The Annual LLC Franchise Tax Report fee is $150 flat for every Arkansas LLC, domestic or foreign. The statutory minimum lives in A.C.A. § 26-54-104(a)(6)(B), and § 26-54-104(a)(8) confirms LLCs formed under the Arkansas Uniform Limited Liability Company Act pay that minimum.
Two recent legislative attempts to change the figure both failed. SB256 of 2025 proposed reducing the minimum franchise tax for certain corporations and died in committee. HB1239 of 2023 went further and proposed repealing the Arkansas Corporate Franchise Tax Act entirely; it also died. The $150 figure carries into 2026 unchanged, and there isn't an expedited filing option identified for the report itself.
The online portal adds a small payment surcharge on top of the $150. The table below shows the actual out-the-door cost by filing method.
| Line item | Online filing | Paper filing |
|---|---|---|
| Annual franchise tax (domestic LLC) | $150 | $150 |
| Annual franchise tax (foreign LLC) | $150 | $150 |
| Credit card processing fee | $5 | n/a |
| Electronic check processing fee | $3 | n/a |
| Check payable to | n/a | Arkansas Secretary of State |
| Practical total | $153 (e-check) or $155 (credit card) | $150 + postage |
That $150 isn't the only Arkansas LLC compliance cost; registered agent renewal and any local licensing add to the year's total. Boost Suite's breakdown of Arkansas LLC formation and ongoing costs lays out the year-to-year math.
How to File the Arkansas Annual LLC Franchise Tax Report Step-by-Step
Most Arkansas LLCs finish the online filing in under 15 minutes once the Arkansas file number and Federal Tax ID are ready. The online portal posts confirmation the same business day and sidesteps the postmark trap entirely. Paper still works for owners who want a printed paper trail or who don't want to pay the processing surcharge.
Filing Online via the State Franchise Tax and Annual Report Filing System
The recommended route is the Arkansas SOS franchise tax online filing portal at sos-franchise.ark.org. The Secretary of State's franchise tax forms page now links to it under “File Your Franchise Taxes Online.” The eight steps below mirror the live 2026 portal.
- Open the portal and click into the LLC franchise tax filing section.
- Search for the LLC by name or by its 10-digit Arkansas file number. Owners without the file number can pull it from the Arkansas Business Entity Search.
- Authenticate by entering the Federal Tax ID (EIN). If the LLC has no EIN on file with SOS or it's the first filing year, enter 000000000 (nine zeros); the portal sanctions this placeholder explicitly.
- Confirm or update principal office address, tax contact (name, address, phone, email), registered agent, and current member or manager names.
- Indicate management structure: member-managed or manager-managed.
- Sign electronically under the perjury declaration as a member, manager, or tax preparer.
- Pay $150 plus the $5 credit card or $3 e-check surcharge.
- Save the PDF receipt and email a copy to the tax contact. BCS's “For Current Businesses” page lists 3 to 5 business days for the filing to post.
A working Arkansas registered agent matters here, because BCS mails the November 1 revocation warning to that address. Boost Suite's Arkansas registered agent comparison flags providers that scan and forward state mail same-day.
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Filing the Annual LLC Franchise Tax Report by Mail
Paper filers download the 2026 Annual LLC Franchise Tax Report PDF from the Arkansas SOS franchise tax forms page, fill it in, sign in ink, and enclose a check for $150 payable to “Arkansas Secretary of State.” The mailing address from the 2026 form:
Business and Commercial Services Division
P.O. Box 8014
Little Rock, Arkansas 72203-8014
For a timely paper filing, the envelope must carry a USPS counter postmark dated by May 1. Postage meter dates aren't accepted. Keep a copy of the signed report, the check, and a USPS Certificate of Mailing receipt as proof. Paper processing also runs 3 to 5 business days once BCS opens the envelope.
Every spring, I see at least one Arkansas LLC owner get caught by the postage meter rule. They run the envelope through the office postage machine on April 28, BCS opens it on May 4, and that meter date does not count for postmark purposes.
In that situation, the filing is treated as late, and the state applies the $25 late penalty plus interest. If the filing has to go on paper, I always recommend taking it directly to a USPS counter and asking the clerk for a hand cancellation stamp.
Those few seconds at the post office window can save $25 plus 10% annual interest. It is one of the easiest filing mistakes to avoid, but it still catches owners every year.
- Incorrect info on some competitor pages: $35 late fee
- Official 2026 form + A.C.A. § 26-54-107: $25 late fee
What Information You'll Need Before You File the Arkansas Annual Report
Pulling these details before opening the portal cuts filing time roughly in half. One wrong field, especially on the registered agent street address, can bounce the filing back and force a re-do.
The 2026 form asks for:
- Arkansas filing number: the 10-digit number BCS assigned at formation. Look it up via the Arkansas Business Entity Search if it isn't on the original Certificate of Organization (Form LL-01) receipt.
- Federal Tax ID (EIN): or 000000000 if no EIN is on file or it's the first filing year. The portal sanctions this nine-zero placeholder.
- Principal office address: must match what's on file. The report doesn't change it; use the Notice of Change of Principal Office Address for LLC to update.
- Tax contact: name, mailing address, phone, and email. This is who BCS reaches for tax matters, not necessarily the registered agent.
- Registered agent name and Arkansas street address: must be a physical street address. No P.O. boxes or mail drops. Changes go on Form DO-03 (no fee), not on the annual report.
- Management structure: member-managed or manager-managed. Boost Suite's Arkansas LLC operating agreement guide covers how that selection shapes member listings.
- Current member or manager names: A.C.A. § 26-54-105(h)(2) keeps non-officer member names confidential from public inspection unless the LLC has no registered agent.
- Nature of business: a short description in plain English.
- Signature: a member, manager, or tax preparer, signed under the perjury declaration.
Worth flagging: the 2026 form is explicit on one point. “Notations on the annual report form will not suffice” for name changes, mergers, amendments, dissolutions, or withdrawals. Those go on separate filings.
Late Penalties, Interest, and Revocation in Arkansas
Missing May 1 triggers a layered penalty schedule that starts modestly and doesn't stop escalating until revocation lands the following January. The table below maps every trigger, dollar figure, and statute in one view.
| Trigger | What happens | Statute |
|---|---|---|
| Deadline | May 1 of the reporting year | A.C.A. § 26-54-105(c) |
| Late penalty | $25 flat | A.C.A. § 26-54-107 |
| Interest | 10% per year (0.000274 daily factor on tax + penalty) | A.C.A. § 26-54-107 |
| Annual cap | Tax + penalty + interest cannot exceed 2× the tax owed | A.C.A. § 26-54-107 |
| Revocation notice mailed | On or before November 1 | A.C.A. § 26-54-107 |
| Revocation proclaimed | On or before January 31 of the following year | A.C.A. § 26-54-111 |
| Past-due filing block | LLC and substantially connected persons can't file or form Arkansas entities until cleared | A.C.A. § 26-54-114 |
Worked example: an Arkansas LLC that files its 2026 report on July 1, 2026 is 61 days late. It owes the $150 tax, the $25 penalty, and about $2.92 in interest ($175 × 0.000274 × 61 days). The total runs to roughly $177.92.
Past November 1, the SOS mails the revocation warning to the registered agent. Past January 31, the LLC's authority is proclaimed revoked.
Revocation costs the LLC its good standing and its ability to enforce contracts in its name. Under § 26-54-114, the LLC and its substantially connected managers or officers also can't file new Arkansas entity documents until the past-due tax is paid. Franchise tax keeps accruing against a revoked LLC until it's formally dissolved, withdrawn, or merged.
How to Reinstate a Revoked Arkansas LLC
Reinstatement runs through A.C.A. § 26-54-112, and it's not particularly complicated on paper. The statute itself is written in corporate-franchise terms, with LLCs reached through Act 459 of 2023. In practice, the LLC files all delinquent Annual LLC Franchise Tax Reports and pays every back-owed tax, penalty, and interest dollar to the Arkansas Secretary of State. Once accepted, reinstatement is retroactive: the LLC stands as though revocation never happened.
The cliff: reinstatement isn't allowed after five years from the revocation date. Past that, the LLC's name is forfeited and the owner has to form a fresh Arkansas LLC from scratch. Boost Suite's Arkansas LLC processing time guide covers current SOS turnaround if it comes to that.
In my experience, a single missed $150 Arkansas franchise tax report can turn into a $300-plus problem within 18 months. The balance grows because the $25 late penalty, the 10% interest, and the November 1 revocation notice all start stacking up.
The real trap is A.C.A. § 26-54-114. Once the tax is past due, the LLC and substantially connected individuals cannot file new Arkansas entity documents. That means the usual “walk away and start over” approach that sometimes works in other states does not work well here.
The problem starts with one unpaid annual filing.
The state adds the $25 penalty and 10% interest.
BCS sends the revocation warning to the registered agent.
Under A.C.A. § 26-54-114, new Arkansas entity filings can be blocked.
- Set a recurring April 1 reminder every year.
- Pull the filing details and submit by mid-April, not at the end of the month.
- Avoid the May 1 deadline rush and reduce the chance of paper or payment mistakes.
- When I follow that schedule, the November 1 BCS notice never reaches the registered agent’s mailbox.
Arkansas LLC Annual Report and Franchise Tax Report FAQ
Most owner questions about the Annual LLC Franchise Tax Report cluster around terminology, deadlines, and what happens when a filing slips. The answers below pull directly from the 2026 Arkansas SOS form and the current Arkansas Code Annotated.
Is the Arkansas LLC annual report the same as the franchise tax report?
Yes. Arkansas doesn't issue a separate information-only annual report for LLCs. The Annual LLC Franchise Tax Report is the single annual filing every Arkansas LLC submits to the Secretary of State, and it covers both the compliance update and the $150 franchise tax payment.
When is the Arkansas LLC annual report due in 2026?
May 1, 2026. The deadline is fixed for every Arkansas LLC and doesn't shift based on formation date. The 2026 report covers the tax year ending December 31, 2025.
What happens if I file my Arkansas LLC franchise tax report after May 1?
The state adds a $25 late penalty plus 10% annual interest, calculated daily at the 0.000274 factor on the unpaid tax and penalty. The total caps at two times the tax owed for any single year. By November 1, the SOS sends a revocation warning, and by January 31 of the following year, the LLC's authority can be proclaimed revoked under A.C.A. § 26-54-111.
Does Arkansas allow an extension on the LLC annual franchise tax report?
No. Acts 1046 and 1140 of 1991 eliminated extensions, and the 2026 form restates the rule. The report and payment must reach the SOS by close of business May 1 or carry a USPS counter postmark dated by May 1.
Can I file my Arkansas LLC annual report without an EIN?
Yes. If the LLC has no Federal Tax ID on file with SOS or it's the first filing year, the portal accepts 000000000 (nine zeros) in the EIN field. The placeholder is sanctioned by the Arkansas SOS franchise tax filing portal itself.
Are Arkansas LLC member names public?
Mostly no. A.C.A. § 26-54-105(h)(2) keeps non-officer member names confidential from public inspection. Names of those designated as manager, president, vice president, secretary, treasurer, or controller are public, as are member names if the LLC has no registered agent for service of process. This is one of the stronger LLC member-name privacy protections in the country.
How do I reinstate a revoked Arkansas LLC?
File every delinquent Annual LLC Franchise Tax Report, pay all back-owed tax, penalty, and interest, and the SOS reinstates the LLC retroactively to the revocation date under A.C.A. § 26-54-112. The five-year cliff is hard: past five years from revocation, the name is forfeited. Boost Suite's Arkansas LLC compliance overview tracks reinstatement against ongoing obligations.
- A.C.A. § 26-54-112, Reinstatement
- Arkansas Secretary of State, Franchise Tax / Annual Report Forms
- 2026 Annual LLC Franchise Tax Report (PDF)
- State Franchise Tax and Annual Report Filing System
- A.C.A. § 26-54-104, Annual franchise tax
- A.C.A. § 26-54-107, Computation of tax, penalty, relief
- A.C.A. § 26-54-111, Charter or authority revocation
Looking for an overview? See Arkansas LLC Services
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