| Which Form should be used to file an Arizona State Corporation Tax Return?
According to the Arkansas Department of Finance & Administration,
1. All regular "Business corporations, should use Arkansas Form AR1100CT.
2. All Small business “S” corporations with valid Arkansas “S” elections must use Form AR1100S. Financial institutions should use Form AR1100CT.
3. A pass-through entity filing as an LLC or Partnership or other pass through entity electing to file as a corporation should check the box on the AR1100CT form. | 
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