Individual Income Frequently Asked Questions

The following information reflects current Arkansas income tax law. If you need information on a previous tax year, contact the Individual Income Tax Section at 501-682-1100 or by email.

A. Filing Requirements
Title	Posted
100 - Who Must File	01/16/2013
101 - Which Form to File	12/16/2011
102 - When, Where, and How to File	12/16/2011
103 - Which Filing Status	01/16/2013
104 - Dependents Defined	01/16/2013
105 - Estimated Tax	12/16/2011
106 - Amended Returns	12/16/2011
B. Income Definitions
Title	Posted
200 - Wages, Salaries and Tips	12/16/2011
201 - Interest Received	12/16/2011
202 - Dividends Received	12/16/2011
203 - Alimony Received	12/16/2011
204 - Business Income	12/16/2011
205 - Capital Gains and Losses	12/16/2011
206 - Pensions and Annuities	12/16/2011
207 - Farming and Fishing Income	12/16/2011
208 - Gambling Income and Expenses	12/16/2011
209 - Nontaxable Income	12/16/2011
210 - Earnings of Clergy	12/16/2011
C. Adjustment to Income
Title	Posted
300 - Individual Retirement Accounts (IRA's)	01/16/2013
301 - Alimony Paid	12/16/2011
302 - Border City Exemption (Texarkana - AR and TX)	12/16/2011
303 - Permanently Disabled Individual	12/16/2011
304 - Medical Savings Accounts (MSA) and Health Savings Account (HSA)	01/16/2013
305 - Intergenerational Trust	12/16/2011
306 - Moving Expenses	12/16/2011
307 - Interest Paid on Student Loans	01/16/2013
D. Itemized Deductions
Title	Posted
400 - Should You Itemize?	12/16/2011
401 - Medical and Dental Expenses	12/16/2011
402 - Taxes	12/16/2011
403 - Contributions	12/16/2011
404 - Interest Expense	12/16/2011
405 - Casualty Losses	12/16/2011
406 - Miscellaneous Expenses	12/16/2011
407 - AGI Limitations	01/16/2013
408 - Post Secondary Tuition Deduction	12/16/2011
E. Tax Computation
Title	Posted
500 - Choosing the Correct Table	01/16/2013
501 - Standard Deduction	12/16/2011
502 - Capital Gains Tax	12/16/2011
503 - Tax Credits, General	01/16/2013
504 - Child Care Credit	12/16/2011
505 - Other State Tax Credit	12/16/2011
506 - Business and Incentive Credits	12/16/2011
507 - Adoption Credit	12/16/2011
508 - Political Contributions Credit	01/16/2013
F. General Information
Title	Posted
600 - Refunds - How Long to Wait	01/16/2013
601 - How to Request Copies of Tax Returns	01/16/2013
602 - Extensions of Time to File	12/16/2011
603 - Penalty for Underpayment of Estimated Tax	12/16/2011
604 - W-2 Forms - What to Do If Not Received	12/16/2011
605 - Estate Tax	01/16/2013
G. Notices and Letters
Title	Posted
700 - Bill of Rights	12/16/2011
701 - Billing Procedures	12/16/2011
702 - Penalty and Interest Charges	12/16/2011
703 - Collection Procedures	12/16/2011
H. Non-Resident/Part Year Resident
Title	Posted
800 - Which Return to Use	12/16/2011
801 - How to Compute Tax	12/16/2011
802 - How to Compute Apportionment	12/16/2011
I. Electronic Filing
Title	Posted
900 - Arkansas Electronic Filing Program	01/16/2013