Ark. Code Ann. § 26-51-803: Fiduciary returns

(a) Every fiduciary, except a receiver appointed by authority of law in possession of part only of the property of an individual, shall make return under oath for any individual trust or estate for whom he or she acts, when the returns are required by the provision of the Income Tax Act of 1929, § 26-51-101 et seq., and for every trust or estate when the beneficiary is a nonresident and shall state therein that he or she has sufficient knowledge of the affairs of the individual, trust, or estate for which return is made to enable him or her to make the return, and that the return is, to the best of his or her knowledge and belief, correct.

(b) Any fiduciary required to make returns under the Income Tax Act of 1929, § 26-51-101 et seq., shall be subject to all the provisions of the Income Tax Act of 1929, § 26-51-101 et seq., which apply to individuals.