| Filing Requirements
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| 100 - Who must file? |
PDF |
| 101 - Which Form- AR1000, AR1000NR, AR1000S? |
PDF |
| 102 - When, where and how to file |
PDF |
| 103 - Which filing status? |
PDF |
| 104 - Dependents defined |
PDF |
| 105 - Estimated Tax |
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| 106 - Amended Returns |
PDF |
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| Income Definitions |
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| 200 - Wages, salaries and tips |
PDF |
| 201 - Interest received |
PDF |
| 202 - Dividends received |
PDF |
| 203 - Alimony received |
PDF |
| 204 - Business income |
PDF |
| 205 - Capital gains and losses |
PDF |
| 206 - Pensions and annuities |
PDF |
| 207 - Farming and fishing income |
PDF |
| 300 - Gambling income and expenses |
PDF |
| 301 - Nontaxable income |
PDF |
| 302 - Earnings of clergy |
PDF |
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| Adjustment to Income |
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| 400 - Individual retirement accounts (IRA's) |
PDF |
| 401 - Alimony paid |
PDF |
| 402 - Border city exemption (Texarkana - AR and TX) |
PDF |
| 403 - Permanently disabled individual |
PDF |
| 404 - Medical savings accounts |
PDF |
| 405 - Intergenerational Trust |
PDF |
| 406 - Moving expenses |
PDF |
| 407 - Interest paid on student loans |
PDF |
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| Itemized Deductions |
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| 500 - Should you itemize? |
PDF |
| 501 - Medical and dental expenses |
PDF |
| 502 - Taxes |
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| 503 - Contributions |
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| 504 - Interest expense |
PDF |
| 505 - Casualty losses |
PDF |
| 506 - Miscellaneous Expenses |
PDF |
| 507 - AGI Limitations |
PDF |
| 508 - Post Secondary Tuition Deduction |
PDF |
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| Tax Computation |
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| 600 - Choosing the correct table |
PDF |
| 601 - Standard deduction |
PDF |
| 602 - Capital Gains Tax |
PDF |
| 603 - Tax credits, general |
PDF |
| 604 - Child care credit |
PDF |
| 605 - Other state tax credit |
PDF |
| 606 - Business and incentive credits |
PDF |
| 607 - Adoption credit |
PDF |
| 608 - Political contributions credit |
PDF |
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| General Information |
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| 700 - Refunds - how long to wait |
PDF |
| 701 - How to request copies of tax returns |
PDF |
| 702 - Extensions of time to file |
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| 703 - Penalty for underpayment of estimated tax |
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| 704 - W-2 forms - what to do if not received |
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| 705 - Estate Tax |
PDF |
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| Notices and Letters |
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| 800 - Taxpayer Bill of Rights |
PDF |
| 801 - Billing procedures |
PDF |
| 802 - Penalty and interest charges |
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| 803 - Collection procedures |
PDF |
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| Non-Resident/Part Year Resident |
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| 900 - Which return to use |
PDF |
| 901 - How to compute tax |
PDF |
| 902 - How to compute apportionment |
PDF |
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| Electronic Filing |
Link |
| 909 - Arkansas Electronic Filing Program |
PDF |
