The Individual Income Tax Section is responsible for technical assistance to the tax community in the interpretation of Individual, Partnership, Fiduciary and Limited Liability Company tax codes and regulations; prepares and distributes tax forms and instructions to individuals and businesses necessary to complete Individual, Partnership, Fiduciary, Limited liability and Employer tax returns; collects and maintains a records of employer payments into accounts setup for employee withholding and individual accounts setup for estimated tax payments; Assess individual taxpayers for failure to file tax returns and adjust tax return for math errors and tax law errors; maintain a record of tax, penalty and interest owed on individual and withholding accounts. Notifies taxpayers of any delinquent on deficient tax amounts; transfer accounts to Legal and Collection Sections for additional activity; provides administrative procedure and revenue estimate impact statements for all proposed legislation; provides administrative support for purchasing, personnel action, budgeting and inventory control of section personnel and equipment.
| Office | Address | Phone | Fax | | Individual Income Tax | Ledbetter Building
1816 W 7th St, Rm 2300
Little Rock, AR 72201 | 501-682-1100 | 501-682-7692 | | Individual Income Mailing Address | PO Box 3628
Little Rock, AR 72203 | | |
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