26 CAR § 100-144. Partnership returns — Arkansas Code § 26-51-802

(a) Partnership returns — Generally — Arkansas Code § 26-51-802(a). (1) For a tax year in which a partnership receives any income from Arkansas sources, a partnership return (AR1050) must be: (A) Filed on behalf of the partnership; and (B) Signed by at least one (1) of the partners. (2) The partnership return must include the: (A) Names and addresses of all partners of whatever nature who are entitled to a share of the partnership's income; and (B) Percentage or amount of each such partner's share. (b) Partnership income from Arkansas sources — Arkansas Code § 26-51-802(b). All partnership income from activities carried on within Arkansas or from real or personal property located within Arkansas must be allocated to Arkansas.