26 CAR § 61-105 – Procedure for Form AR8453OL

(a)
1. (1) Taxpayers who prepare their own returns and file their State of Arkansas tax returns electronically are required to:
  1. (A) Complete and sign form AR8453OL and attach annual wage forms along with any other supporting forms and schedules; and
  2. (B) Mail to the Arkansas E-File Section.
2. (2) This form is required to be sent to the E-File Section within twenty-four (24) hours of receiving the state acknowledgement of receipt of the electronically filed tax return.
(b) A taxpayer who fails to submit proper documentation timely may be declared to be ineligible to file electronic returns without the assistance of an ERO by the Commissioner of Revenues or his or her designee.