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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
TitlePosted
100 - Who Must File12/02/2016
101 - Which Form to File12/02/2016
102 - When, Where, and How to File12/02/2016
103 - Which Filing Status12/02/2016
104 - Dependents Defined12/02/2016
105 - Estimated Tax12/02/2016
106 - Amended Returns12/02/2016
B. Income Definitions
TitlePosted
200 - Wages, Salaries and Tips12/02/2016
201 - Interest Received12/02/2016
202 - Dividends Received12/02/2016
203 - Alimony Received12/02/2016
204 - Business Income12/02/2016
205 - Capital Gains and Losses12/02/2016
206 - Pensions and Annuities12/02/2016
207 - Farming and Fishing Income12/02/2016
208 - Gambling Income and Expenses12/02/2016
209 - Nontaxable Income12/02/2016
210 - Earnings of Clergy12/02/2016
C. Adjustment to Income
TitlePosted
300 - Individual Retirement Accounts (IRA's)12/02/2016
301 - Alimony Paid12/02/2016
302 - Border City Exemption (Texarkana - AR and TX)12/02/2016
303 - Permanently Disabled Individual12/02/2016
304 - Medical Savings Accounts (MSA) and Health Savings Account (HSA)12/02/2016
305 - Intergenerational Trust12/02/2016
306 - Moving Expenses12/02/2016
307 - Interest Paid on Student Loans12/02/2016
D. Itemized Deductions
TitlePosted
400 - Should You Itemize?12/02/2016
401 - Medical and Dental Expenses12/02/2016
402 - Taxes12/02/2016
403 - Contributions12/02/2016
404 - Interest Expense12/02/2016
405 - Casualty Losses12/02/2016
406 - Miscellaneous Expenses12/02/2016
407 - AGI Limitations12/02/2016
408 - Post Secondary Tuition Deduction12/02/2016
E. Tax Computation
TitlePosted
500 - Choosing the Correct Table12/02/2016
501 - Standard Deduction12/02/2016
502 - Capital Gains Tax12/02/2016
503 - Tax Credits, General12/02/2016
504 - Child Care Credit12/02/2016
505 - Other State Tax Credit12/02/2016
506 - Business and Incentive Credits12/02/2016
507 - Adoption Credit12/02/2016
508 - Political Contributions Credit12/02/2016
F. General Information
TitlePosted
600 - Refunds - How Long to Wait12/02/2016
601 - How to Request Copies of Tax Returns12/02/2016
602 - Extensions of Time to File12/02/2016
603 - Penalty for Underpayment of Estimated Tax12/02/2016
604 - W-2 Forms - What to Do If Not Received12/02/2016
605 - Estate Tax12/02/2016
G. Notices and Letters
TitlePosted
700 - Bill of Rights12/02/2016
701 - Billing Procedures12/02/2016
702 - Penalty and Interest Charges12/02/2016
703 - Collection Procedures12/02/2016
H. Non-Resident/Part Year Resident
TitlePosted
800 - Which Return to Use12/02/2016
801 - How to Compute Tax12/02/2016
802 - How to Compute Apportionment12/02/2016
I. Electronic Filing
TitlePosted
900 - Arkansas Electronic Filing Program12/02/2016