FAQ
A. Filing Requirements
| Title | Posted |
| 100 - Who Must File | 02/27/2023 |
| 101 - Which Form to File | 03/06/2023 |
| 102 - When, Where, and How to File | 03/06/2023 |
| 103 - Which Filing Status | 03/01/2023 |
| 104 - Dependents Defined | 03/06/2023 |
| 105 - Estimated Tax | 03/06/2023 |
| 106 - Amended Returns | 03/06/2023 |
B. Income Definitions
| Title | Posted |
| 200 - Wages, Salaries and Tips | 03/06/2023 |
| 201 - Interest Received | 03/06/2023 |
| 202 - Dividends Received | 03/06/2023 |
| 203 - Alimony Received | 03/06/2023 |
| 204 - Business Income | 03/06/2023 |
| 205 - Capital Gains and Losses | 03/06/2023 |
| 206 - Pensions and Annuities | 03/06/2023 |
| 207 - Farming and Fishing Income | 03/06/2023 |
| 208 - Gambling Income and Expenses | 03/06/2023 |
| 209 - Nontaxable Income | 03/06/2023 |
| 210 - Earnings of Clergy | 03/06/2023 |
C. Adjustment to Income
| Title | Posted |
| 300 - Individual Retirement Accounts (IRA's) | 03/20/2023 |
| 301 - Alimony Paid | 03/20/2023 |
| 302 - Border City Exemption (Texarkana - AR and TX) | 03/20/2023 |
| 303 - Permanently Disabled Individual | 03/20/2023 |
| 304 - Medical Savings Accounts (MSA) and Health Savings Account (HSA) | 03/20/2023 |
| 305 - Intergenerational Trust | 03/20/2023 |
| 306 - Moving Expenses | 03/20/2023 |
| 307 - Interest Paid on Student Loans | 03/20/2023 |
D. Itemized Deductions
| Title | Posted |
| 400 - Should You Itemize? | 12/28/2020 |
| 401 - Medical and Dental Expenses | 12/28/2020 |
| 402 - Taxes | 12/28/2020 |
| 403 - Contributions | 12/28/2020 |
| 404 - Interest Expense | 12/28/2020 |
| 405 - Casualty Losses | 12/28/2020 |
| 406 - Miscellaneous Expenses | 12/28/2020 |
| 407 - Post Secondary Tuition Deduction | 12/28/2020 |
E. Tax Computation
| Title | Posted |
| 500 - Choosing the Correct Table | 12/29/2020 |
| 501 - Standard Deduction | 12/29/2020 |
| 502 - Capital Gains Tax | 12/29/2020 |
| 503 - Tax Credits, General | 12/29/2020 |
| 504 - Child Care Credit | 12/29/2020 |
| 505 - Other State Tax Credit | 12/29/2020 |
| 506 - Business and Incentive Credits | 12/29/2020 |
| 507 - Adoption Credit | 12/29/2020 |
| 508 - Political Contributions Credit | 12/29/2020 |
F. General Information
| Title | Posted |
| 600 - Refunds - How Long to Wait | 12/29/2020 |
| 601 - How to Request Copies of Tax Returns | 12/29/2020 |
| 602 - Extensions of Time to File | 01/14/2022 |
| 603 - Penalty for Underpayment of Estimated Tax | 12/29/2020 |
| 604 - W-2 Forms - What to Do If Not Received | 12/29/2020 |
| 605 - Estate Tax | 12/29/2020 |
G. Notices and Letters
| Title | Posted |
| 700 - Bill of Rights | 12/29/2020 |
| 701 - Billing Procedures | 12/29/2020 |
| 702 - Penalty and Interest Charges | 12/29/2020 |
| 703 - Collection Procedures | 12/29/2020 |
H. Non-Resident/Part Year Resident
| Title | Posted |
| 800 - Which Return to Use | 12/29/2020 |
| 801 - How to Compute Tax | 12/29/2020 |
| 802 - How to Compute Apportionment | 12/29/2020 |
I. Electronic Filing
| Title | Posted |
| 900 - Arkansas Electronic Filing Program | 01/04/2021 |