How Do I File Taxes for a Deceased Person in Arkansas?

Arkansas requires a final state income tax return for the decedent alongside the federal Form 1040; a federal estate tax return (Form 706) is required only for estates above $15,000,000.

State

Approximate Estate Value

Estate Earns Income

YesNo

Date of Death

Two returns are due.

IRS Form 1040 and AR1000F.

Federal

Final income tax return

A final federal income tax return is required for income earned from January 1 through the date of death.

Form: IRS Form 1040
Due: April 15 following year of death

Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.

IRS Form 1040 File online

Arkansas

Final income tax return

A final state return is required for income earned through the date of death.

Form: AR1000F
Due: April 15 following year of death

Arkansas has no separate short-year "final return" checkbox: the return for a taxpayer who died during the tax year is filed as if the taxpayer had lived the entire year, and you check the deceased box after the taxpayer's name on the AR1000F. Any refund is issued to the estate of the deceased taxpayer ("Estate of John/Jane Doe"), and the bank may require a death certificate, will, or power of attorney to cash it.

AR1000F File online

Tax clearance

No tax clearance is required in Arkansas

Arkansas does not require a state tax clearance letter for estate distribution. No state estate or inheritance tax.

Not required

Federal estate income tax return: IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.
Federal estate tax return: The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.
Arkansas estate income tax return: A fiduciary return is only required if the estate earns income above the filing threshold (Net income of $3,000 or more (or any income currently distributable, tax payable by beneficiaries/grantor, or any nonresident beneficiary) per AR1002F General Instructions / Ark. Code Ann. § 26-51-803).

General information about tax filing requirements after a death, not tax or legal advice. Consult a licensed tax professional for tax questions. Data verified Sep 15, 2026

At minimum, a final federal income tax return (Form 1040) for income earned through the date of death, and Arkansas requires a final state income tax return (AR1000F) as well. If the estate earns income during administration, a federal fiduciary return (Form 1041) and an Arkansas fiduciary return (AR1002F) may also be required.

The final federal income tax return is due April 15 following year of death. The final Arkansas return is due April 15 following year of death. The Arkansas fiduciary return is due April 15 (210-day state extension via AR1055-FE, or federal Form 7004 extension + 1 month).

No. Arkansas does not require a state tax clearance letter for estate distribution. No state estate or inheritance tax. Every tax obligation is still settled before the final distribution.

No. No Arkansas estate or inheritance tax is payable for a death today: the state keeps death-tax provisions on its books that are inoperative for current deaths, so nothing is due. The tax filings after a death are the income tax returns (the final return and, where the estate earns income, the estate income tax return). Only the federal estate tax applies, and only to an estate above $15,000,000.

Yes. Estate size does not change the final income tax return: a final Form 1040 is filed whatever the estate is worth if the decedent had income. What a smaller estate avoids is the federal estate tax return (Form 706), due 9 months after date of death (6-month extension available) and required only above $15,000,000.

Tax Filing After Death in Arkansas

After a death in Arkansas, both federal and state tax returns must be filed. A final income tax return covers the deceased's income through the date of death, and a separate fiduciary return may be needed if the estate earns income during administration. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

Arkansas currently collects no state estate or inheritance tax; the death-tax statutes still on its books compute to zero for current deaths. Tax filing after death focuses on income tax obligations — the final return and, where the estate earns income, a fiduciary return.

Filing deadlines depend on the type of return. The final Arkansas income tax return is due April 15 following year of death. The Arkansas estate settlement plan tracks all deadlines in order.

SimplyTrust Editorial·Updated September 20, 2026

Legal Sources

26 USC 2001(c), 2010; P.L. 119-21 §70106
26 USC 6012(b)(1)
26 USC 6018; 26 USC 6075(a)
Ark. Code Ann. § 26-51-201(a)(4); Act 1, 1st Ex. Sess. 2026 (HB1001)
Ark. Code Ann. § 26-51-803; § 26-51-806; § 26-59-103; § 26-59-106
Ark. Code Ann. §§ 26-59-103, 26-59-106(c)(2)

Data sourced from Arkansas statutes and official state code. How we research.

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