SCorpDesk / 2026 S-Corp & QBI Guides / Arkansas (AR) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
Arkansas (AR) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
What are the 2026 S-Corp tax and PTET rules in Arkansas?
In Arkansas (AR), the 2026 S-Corporation election rule is: Recognizes Federal Form 2553 (Form AR1103). For the Pass-Through Entity Tax (PTET) deduction: 3.9% Arkansas PET Election. Entity-level franchise/minimum tax: $150 Annual Corporate Franchise Tax.
In Arkansas (AR), the 2026 S-Corporation election rule is: Recognizes Federal Form 2553 (Form AR1103). For the Pass-Through Entity Tax (PTET) deduction: 3.9% Arkansas PET Election. Entity-level franchise/minimum tax: $150 Annual Corporate Franchise Tax.
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2026 Arkansas (AR) S-Corporation Statutory Tax Matrix
| Arkansas S-Corp Compliance Area | 2026 Statutory Rule |
|---|---|
| State S-Corp Election Recognition | Recognizes Federal Form 2553 (Form AR1103) |
| Pass-Through Entity Tax (PTET) Election | 3.9% Arkansas PET Election |
| Annual Minimum / Franchise Tax | $150 Annual Corporate Franchise Tax |
| Federal Section 199A QBI Deduction | Up to 23% of qualified K-1 income under Public Law 119-21 |
| Home Office & Mileage Deduction Method | Must use an IRC Section 62(c) Corporate Accountable Plan |
Frequently Asked Questions
Does Arkansas require a separate state S-Corp election in 2026?
For Arkansas (AR): Recognizes Federal Form 2553 (Form AR1103).
What is the Arkansas S-Corp franchise or minimum tax for 2026?
In Arkansas: $150 Annual Corporate Franchise Tax.