(a) Federal employer identification number (FEIN) — Arkansas Code § 26-51-804(a).

1. (1) Every corporation income tax return, information return, amended return, report, declaration of estimated tax return, or claim for refund must include a correct federal employer identification number (FEIN).
2. (2) FEINs are assigned by the Internal Revenue Service.

(b) Bankruptcy, dissolution, and receivership — Arkansas Code § 26-51-804(d).

1. (1) A receiver, assignee, or trustee operating the property or business of a taxpayer must file an income tax return for such taxpayer (Form AR1100CT) for each year or part of a year during which the fiduciary is in control.
2. (2) Because the powers and functions of the taxpayer are suspended and the taxpayer's property and business are for the time being in the custody of a fiduciary, the fiduciary stands in the place of the taxpayer's officers and is required to perform all the duties and assume all the liabilities that would normally rest with the taxpayer's officers were they in control.
3. (3) A fiduciary in charge of only part of the property of a taxpayer, such as a receiver in mortgage foreclosure proceedings involving only a small portion of the taxpayer's property, need not file an Arkansas corporation income tax return on behalf of the taxpayer.