WHO MUST FILE A DECLARATION OF ESTIMATED TAX (Voucher 1) Every taxpayer subject to the Income Tax Act of 1987, as amended, must file with the Department of Finance and Administration a Declaration of Estimated Tax (Voucher 1) for the income year if the taxpayer can reasonably expect their estimated tax to be more than one thousand dollars ($1,000). Exception: Individuals whose income from farming for the income year can reasonably be expected to amount to at least two thirds (2/3) of the total gross income from all sources for the income year may file a declaration and pay the estimated tax on or before the fifteenth (15th) day of the second (2nd) month after the close of the income year. Instead of filing a declaration, you may file an income tax return and pay the full amount of tax on or before the fifteenth (15th) day of the third (3rd) month after the close of the income year. WHEN TO FILE YOUR DECLARATION OF ESTIMATED TAX (Voucher 1) 1. Calendar year 2026 filers must file their Declaration of Estimated Tax on or before April 15th of the income year. 2. Fiscal year filers must file their Declaration of Estimated Tax on or be­ fore the fifteenth (15th) day of the fourth (4th) month of the income year with the subsequent payments being made on a quarterly installment basis. IMPORTANT NOTICE If the due date of a voucher falls on a Saturday, Sunday, or legal holiday, the payment will be considered timely filed if it is postmarked on the next succeeding business day. UNDERESTIMATE OF TAX A taxpayer who makes a Declaration of Estimated Tax for the income year must estimate an amount not less than ninety percent (90%) of the amount actually due. If a taxpayer fails to make a Declaration of Estimated Tax and pay on the quarterly due date the equivalent of at least ninety percent (90%) of the amount actually due, a penalty of ten percent (10%) per annum shall be added to the amount of the underestimate. The ten percent (10%) per annum penalty will be assessed on a quarterly basis. A taxpayer who has uneven income may compute the ten percent (10%) penalty on an annualized basis. The Underestimate Penalty is computed on the lesser of the current year’s tax liability or the previous year’s tax liability. HOW TO COMPLETE DECLARATION AND VOUCHERS 1. Fill out the Estimated Tax Worksheet to figure your estimated tax for 2026. You must make an actual estimate of your income, deductions, and credits for 2025. Consider all available facts that will affect items during the year. It may be helpful to use last year’s income and deductions as a starting point, making adjustments for 2026. 2. Enter one-fourth (1/4) of line 8 of the worksheet on “Amount of This Payment” space of voucher. Round payment to nearest whole dollar. (Example: payment of $793.74 should be entered on voucher as $794.00.) 3. If previously requested on AR1000F/AR1000NR, the overpayment from 2025 will be credited to your estimated tax for 2026. The overpayment will be credited to the primary Social Security Number on Form AR1000F/AR1000NR. 4. Attach to the voucher your check or money order payable to the Department of Finance and Administration. Be sure to write your Social Security Number on your check or money order. WHERE TO FILE YOUR DECLARATION OF ESTIMATED TAX (Voucher 1) PAY ONLINE Paying online is convenient, secure, and helps make sure we get your payments on time. Please visit our secure site ATAP (Arkansas Taxpayer Access Point) at www.atap.arkansas.gov. ATAP allows taxpayers or their representatives to log on, make payments, and manage their account online. Additional ATAP features are: • Make name and address changes • View account letters • Check refund status • Available 24 hours Mail your Declaration of Estimated Tax (Voucher 1) and subsequent payments (with vouchers) to the following address: Department of Finance and Administration Income Tax Section P.O. Box 9941 Little Rock, AR 72203-9941 Make checks or money orders payable to Department of Finance and Ad­ ministration. Write your Social Security Number on your check or money order. If further instructions are needed, you may: 1. Call us at (501) 682-1100, or 2. Come by our office, Room 2300, Joel Y. Ledbetter Building, 7th and Wolfe, Little Rock, AR, or 3. Write us at P.O. Box 3628, Little Rock, AR 72203-3628. STATE OF ARKANSAS Estimated Tax Declaration Vouchers and Instructions for Tax Year 2026 AR1000ES Instr. (R 10/14/2025) Click Here to Clear Entire Document

2026 ESTIMATED TAX WORKSHEET (FOR YOUR RECORDS ONLY) 1. Enter Adjusted Gross Income expected in 2026..........................................................................................1 2. If you expect to itemize deductions, enter the estimated total of those deductions. If you do not

expect to itemize deductions, enter the standard deduction of $2,470 per taxpayer...................................2 3. Net Taxable Income (Subtract line 2 from line 1).........................................................................................3 4. Tax (Compute tax on the amount on line 3 by using Tax Rate Schedule below.)........................................4 5. Total Tax (Add entries on line 4). ................................................................................................................................. 5 6. Tax Credits (See below for amount of each credit.)..................................................................................................... 6 7. Estimated amount of income tax to be withheld during 2026 from salaries, wages, commissions, etc....................... 7 8. Estimated Tax (Subtract lines 6 and 7 from line 5)...................................................................................................... 8

If $1,000 or more, file the Declaration Voucher.

If less than $1,000 no Declaration Voucher is required.

If you first become liable to file a declaration on April 15, 2026:

Enter on voucher one-fourth (1/4) of line 8. (Make four (4) installments.)

If you first become liable to file a declaration on June 15, 2026:

Enter on voucher one-third (1/3) of line 8. (Make three (3) installments.)

If you first become liable to file a declaration on September 15, 2026:

Enter on voucher one-half (1/2) of line 8. (Make two (2) installments.)

If you first become liable to file a declaration on January 15, 2027:

Enter total tax due on voucher. (Line 8 must be paid in full.) PRIMARY SPOUSE 00 00 00 00 00 00 00 00 00 00 00 00 TAX CREDITS 1. Single or Married Filing Separate Forms....................................................................................................................$29 2. Married Filing Joint Return, Head of Household, Married Filing Separately

on the Same Return, or Qualifying Widow(er) with Dependent Child.........................................................................$58 3. Dependent.........................................................................................................................................................$29 each 4. Blind, Deaf, Over 65 and/or 65 Special..............................................................................................................$29 each If the due date of a voucher falls on a Saturday, Sunday, or legal holiday, the payment will be considered timely filed if it is postmarked on the next succeeding business day which is not a Saturday, Sunday, or legal holiday.

VOUCHER 1 2 3 4 TOTAL

DATE

AMOUNT OVERPAYMENT

TOTAL DUE

DATE PAID RECORD ESTIMATED TAX PAYMENT HERE AR1000ES Worksheet (R 5/6/2026) $ 11,199.99 15,999.99 26,399.99 29,999.99 39,999.99 49,999.99 59,999.99 $ 5,600.00 11,200.00 16,000.00 26,400.00 30,000.00 40,000.00 50,000.00 TAX RATE SCHEDULE

If your If your NET TAXABLE INCOME NET TAXABLE INCOME is less than $5,599, your tax is zero percent is less than $5,599, your tax is zero percent (0%) (0%) of your net taxable income. of your net taxable income. [Example: Example: If your net taxable income If your net taxable income is $4,000, your tax is zero percent (0%) of that amount ($0).] is $4,000, your tax is zero percent (0%) of that amount ($0).] IF YOUR NET TAXABLE INCOME IS: BUT NOT MORE THAN: YOUR TAX IS: PLUS % OF THE EXCESS OVER: IF YOUR NET TAXABLE INCOME IS: BUT NOT MORE THAN: YOUR TAX IS: PLUS % OF THE EXCESS OVER: $ 0.00 111.00 255.00 608.00 741.00 1,111.00 1,481.00 $ 5,599.99 11,199.99 15,999.99 26,399.99 29,999.99 39,999.99 49,999.99 $ 60,000.00 70,000.00 80,001.00 94,701.00 97,601.00 100,000.00

$ 69,999.99 80,000.99 94,700.99 97,600.99 99,999.99 and over $ 1,851.00 2,221.00 2,591.00

3,533.00 3,618.00 $ 59,999.99 69,999.99 80,000.99

97,600.99 99,999.99 2.0 3.0 3.4 3.7 3.7 3.7 3.7 3.7 3.7 3.7 3.7 3.7 See Table on next page Click Here to Clear Worksheet Clear Record of Estimated Tax Paid

STATE of ARKANSAS Estimated Tax for Individuals (Declaration) Calendar Year 2026 or

Fiscal Year Ending_________________

AR1000ES Amount of this Payment $ Include Cents (ex. 1,234,567.00) Your Social Security Number Spouse’s Social Security Number (if applicable) Due Date 2026 Voucher 1 (R 10/13/2025) Primary Name Spouse Name Address City, State, Zip Telephone # (MM/DD/YYYY) 04/15/2026 Software ID You must cut along the dotted line or the processing of your payment will be delayed. NOTE: Please cut each voucher as straight as possible along the dotted line. Mail To: Department of Finance and Administration Income Tax Section P.O. Box 9941 Little Rock, AR 72203-9941 94,701.00 94,801.00 94,901.00 95,001.00 95,101.00 95,201.00 95,301.00 95,401.00 95,501.00 95,601.00 95,701.00 95,801.00 95,901.00 96,001.00 96,101.00 TAX RATE SCHEDULE (94,701.00 - 97,600.99) IF YOUR NET TAXABLE INCOME IS: BUT NOT MORE THAN: YOUR TAX IS: IF YOUR NET TAXABLE INCOME IS: BUT NOT MORE THAN: YOUR TAX IS: 94,800.99 94,900.99 95,000.99 95,100.99 95,200.99 95,300.99 95,400.99 95,500.99 95,600.99 95,700.99 95,800.99 95,900.99 96,000.99 96,100.99 96,200.99 3,136.00 3,150.00 3,163.00 3,177.00 3,191.00 3,204.00 3,218.00 3,232.00 3,245.00 3,259.00 3,273.00 3,287.00 3,300.00 3,314.00 3,328.00 96,201.00 96,301.00 96,401.00 96,501.00 96,601.00 96,701.00 96,801.00 96,901.00 97,001.00 97,101.00 97,201.00 97,301.00 97,401.00 97,501.00 96,300.99 96,400.99 96,500.99 96,600.99 96,700.99 96,800.99 96,900.99 97,000.99 97,100.99 97,200.99 97,300.99 97,400.99 97,500.99 97,600.99 3,341.00 3,355.00 3,369.00 3,382.00 3,396.00 3,410.00 3,424.00 3,437.00 3,451.00 3,465.00 3,478.00 3,492.00 3,506.00 3,519.00 $ $ $ $ $ (R 5/6/2026) DFA WEB Click Here to Print Vouchers Click Here to Clear Voucher Information 04/15/2026 IITSSN0000000000012312026ESTPYM00000000000000000000000

You must cut along the dotted line or the processing of your payment will be delayed. NOTE: Please cut each voucher as straight as possible along the dotted line. STATE of ARKANSAS Estimated Tax for Individuals Calendar Year 2026 or

Fiscal Year Ending_________________

AR1000ES Amount of this Payment $ Include Cents (ex. 1,234,567.00) Your Social Security Number Spouse’s Social Security Number (if applicable) Due Date 2026 Voucher 2 (R 10/13/2025) (MM/DD/YYYY) 06/15/2026 Software ID Primary Name Spouse Name Address City, State, Zip Telephone # Mail To: Department of Finance and Administration Income Tax Section P.O. Box 9941 Little Rock, AR 72203-9941 Pay Online Paying online is convenient, secure, and helps make sure we get your payments on time. Please visit our secure site ATAP (Arkansas Taxpayer Access Point) at www.atap.arkansas.gov. ATAP allows taxpayers or their representatives to log on, make payments, and manage their account online. Additional ATAP features are: • Make name and address changes

• View account letters • Available 24 hours (R 9/2/2022) DFA WEB Click Here to Print Vouchers Click Here to Clear Voucher Information IITSSN0000000000012312026ESTPYM00000000000000000000000 06/15/2026

You must cut along the dotted line or the processing of your payment will be delayed. NOTE: Please cut each voucher as straight as possible along the dotted line. STATE of ARKANSAS Estimated Tax for Individuals Calendar Year 2026 or

Fiscal Year Ending_________________

AR1000ES Amount of this Payment $ Include Cents (ex. 1,234,567.00) Your Social Security Number Spouse’s Social Security Number (if applicable) Due Date 2026 Voucher 3 (R 10/13/2025) (MM/DD/YYYY) 09/15/2026 Software ID Primary Name Spouse Name Address City, State, Zip Telephone # Mail To: Department of Finance and Administration Income Tax Section P.O. Box 9941 Little Rock, AR 72203-9941 Pay Online Paying online is convenient, secure, and helps make sure we get your payments on time. Please visit our secure site ATAP (Arkansas Taxpayer Access Point) at www.atap.arkansas.gov. ATAP allows taxpayers or their representatives to log on, make payments, and manage their account online. Additional ATAP features are: • Make name and address changes

• View account letters • Available 24 hours (R 9/2/2022) DFA WEB Click Here to Print Vouchers Click Here to Clear Voucher Information IITSSN0000000000012312026ESTPYM00000000000000000000000 09/15/2026

You must cut along the dotted line or the processing of your payment will be delayed. NOTE: Please cut each voucher as straight as possible along the dotted line. STATE of ARKANSAS Estimated Tax for Individuals Calendar Year 2026 or

Fiscal Year Ending_________________

AR1000ES Amount of this Payment $ Include Cents (ex. 1,234,567.00) Your Social Security Number Spouse’s Social Security Number (if applicable) Due Date 2026 Voucher 4 (R 10/13/2025) (MM/DD/YYYY) 01/15/2027 Software ID Primary Name Spouse Name Address City, State, Zip Telephone # Mail To: Department of Finance and Administration Income Tax Section P.O. Box 9941 Little Rock, AR 72203-9941 Pay Online Paying online is convenient, secure, and helps make sure we get your payments on time. Please visit our secure site ATAP (Arkansas Taxpayer Access Point) at www.atap.arkansas.gov. ATAP allows taxpayers or their representatives to log on, make payments, and manage their account online. Additional ATAP features are: • Make name and address changes

• View account letters • Available 24 hours (R 9/2/2022) DFA WEB Click Here to Print Vouchers Click Here to Clear Voucher Information 01/15/2027 IITSSN0000000000012312026ESTPYM00000000000000000000000