The Individual Income Tax Section is responsible for technical assistance to the tax community in the interpretation of Individual, Partnership, Fiduciary and Limited Liability Company tax codes and regulations; prepares and distributes tax forms and instructions to individuals and businesses necessary to complete Individual, Partnership, Fiduciary, Limited liability and Employer tax returns; collects and maintains a records of employer payments into accounts setup for employee withholding and individual accounts setup for estimated tax payments; Assess individual taxpayers for failure to file tax returns and adjust tax return for math errors and tax law errors; maintain a record of tax, penalty and interest owed on individual and withholding accounts. Notifies taxpayers of any delinquent on deficient tax amounts; transfer accounts to Legal and Collection Sections for additional activity; provides administrative procedure and revenue estimate impact statements for all proposed legislation; provides administrative support for purchasing, personnel action, budgeting and inventory control of section personnel and equipment.
Important Information for 2012 Tax Filers
The State of Arkansas retroactively adopted IRC §163 and §408, part of the American Taxpayer Relief Act of 2012. For tax year 2012 these sections allow for a deduction of mortgage insurance premiums (PMI) and tax free distributions from an IRA for charitable purposes. Taxpayers who have already filed their 2012 returns but qualify to claim either or both of these tax provisions may amend their 2012 returns. Form AR1000F (full year resident) or AR1000NR (part year resident or nonresident) should be used to file an amended return.
Taxpayers claiming a deduction for PMI should report the amount on Line 26 of the Arkansas Itemized Deduction Schedule, Form AR3. Tax free distributions from an IRA for charitable purposes should be reported on Line 51 of Form AR1000F (full year resident) or AR1000NR (part year or nonresident). Income tax forms are available in the “Forms” section in the column to the left or by calling the Individual Income Tax Section at (501) 682-1100 or (800) 882-9275.
|Individual Income Tax||Ledbetter Building|
1816 W 7th St, Rm 2300
Little Rock, AR 72201
|Individual Income Mailing Address||PO Box 3628|
Little Rock, AR 72203
| || |