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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 File01/24/2014
101 - Which Form to File12/16/2011
102 - When, Where, and How to File12/16/2011
103 - Which Filing Status01/24/2014
104 - Dependents Defined01/24/2014
105 - Estimated Tax12/16/2011
106 - Amended Returns12/16/2011
B. Income Definitions
TitlePosted
200 - Wages, Salaries and Tips12/16/2011
201 - Interest Received12/16/2011
202 - Dividends Received12/16/2011
203 - Alimony Received12/16/2011
204 - Business Income12/16/2011
205 - Capital Gains and Losses12/16/2011
206 - Pensions and Annuities12/16/2011
207 - Farming and Fishing Income12/16/2011
208 - Gambling Income and Expenses12/16/2011
209 - Nontaxable Income12/16/2011
210 - Earnings of Clergy12/16/2011
C. Adjustment to Income
TitlePosted
300 - Individual Retirement Accounts (IRA's)01/24/2014
301 - Alimony Paid12/16/2011
302 - Border City Exemption (Texarkana - AR and TX)12/16/2011
303 - Permanently Disabled Individual12/16/2011
304 - Medical Savings Accounts (MSA) and Health Savings Account (HSA)01/24/2014
305 - Intergenerational Trust12/16/2011
306 - Moving Expenses12/16/2011
307 - Interest Paid on Student Loans01/24/2014
D. Itemized Deductions
TitlePosted
400 - Should You Itemize?12/16/2011
401 - Medical and Dental Expenses01/24/2014
402 - Taxes12/16/2011
403 - Contributions12/16/2011
404 - Interest Expense12/16/2011
405 - Casualty Losses12/16/2011
406 - Miscellaneous Expenses12/16/2011
407 - AGI Limitations01/24/2014
408 - Post Secondary Tuition Deduction12/16/2011
E. Tax Computation
TitlePosted
500 - Choosing the Correct Table01/24/2014
501 - Standard Deduction12/16/2011
502 - Capital Gains Tax12/16/2011
503 - Tax Credits, General01/24/2014
504 - Child Care Credit12/16/2011
505 - Other State Tax Credit12/16/2011
506 - Business and Incentive Credits12/16/2011
507 - Adoption Credit12/16/2011
508 - Political Contributions Credit01/24/2014
F. General Information
TitlePosted
600 - Refunds - How Long to Wait01/16/2013
601 - How to Request Copies of Tax Returns01/24/2014
602 - Extensions of Time to File12/16/2011
603 - Penalty for Underpayment of Estimated Tax12/16/2011
604 - W-2 Forms - What to Do If Not Received12/16/2011
605 - Estate Tax01/24/2014
G. Notices and Letters
TitlePosted
700 - Bill of Rights12/16/2011
701 - Billing Procedures12/16/2011
702 - Penalty and Interest Charges12/16/2011
703 - Collection Procedures12/16/2011
H. Non-Resident/Part Year Resident
TitlePosted
800 - Which Return to Use12/16/2011
801 - How to Compute Tax12/16/2011
802 - How to Compute Apportionment12/16/2011
I. Electronic Filing
TitlePosted
900 - Arkansas Electronic Filing Program01/16/2013