The Arkansas Department of Finance and Administration released a statement regarding the potential impact of IRS processing delays on Arkansas tax filings. Fewer than 1,000 Arkansas taxpayers filing electronic returns could experience delays if their federal return includes Form 8863, Form 5695, Schedule 2 of Form 1040A, Form 8396, or Form 8859 - as the IRS has targeted February 11th to begin processing returns with these forms. However, most electronic and all paper filings for Arkansas are not expected to face delays. Taxpayers are still encouraged to file electronically for the fastest refund processing.