FAQ

A. Filing Requirements

Title Posted
100 - Who Must File 10/17/2017
101 - Which Form to File 12/02/2016
102 - When, Where, and How to File 12/02/2016
103 - Which Filing Status 09/13/2017
104 - Dependents Defined 09/13/2017
105 - Estimated Tax 12/02/2016
106 - Amended Returns 12/02/2016

B. Income Definitions

Title Posted
200 - Wages, Salaries and Tips 12/02/2016
201 - Interest Received 12/02/2016
202 - Dividends Received 12/02/2016
203 - Alimony Received 12/02/2016
204 - Business Income 12/02/2016
205 - Capital Gains and Losses 12/02/2016
206 - Pensions and Annuities 12/02/2016
207 - Farming and Fishing Income 12/02/2016
208 - Gambling Income and Expenses 12/02/2016
209 - Nontaxable Income 09/13/2017
210 - Earnings of Clergy 12/02/2016

C. Adjustment to Income

Title Posted
300 - Individual Retirement Accounts (IRA's) 12/02/2016
301 - Alimony Paid 12/02/2016
302 - Border City Exemption (Texarkana - AR and TX) 12/02/2016
303 - Permanently Disabled Individual 12/02/2016
304 - Medical Savings Accounts (MSA) and Health Savings Account (HSA) 09/13/2017
305 - Intergenerational Trust 12/02/2016
306 - Moving Expenses 12/02/2016
307 - Interest Paid on Student Loans 09/13/2017

D. Itemized Deductions

Title Posted
400 - Should You Itemize? 12/02/2016
401 - Medical and Dental Expenses 01/02/2018
402 - Taxes 12/02/2016
403 - Contributions 12/02/2016
404 - Interest Expense 12/02/2016
405 - Casualty Losses 12/02/2016
406 - Miscellaneous Expenses 12/02/2016
407 - AGI Limitations 12/02/2016
408 - Post Secondary Tuition Deduction 12/02/2016

E. Tax Computation

Title Posted
500 - Choosing the Correct Table 10/17/2017
501 - Standard Deduction 12/02/2016
502 - Capital Gains Tax 12/02/2016
503 - Tax Credits, General 09/13/2017
504 - Child Care Credit 12/02/2016
505 - Other State Tax Credit 12/02/2016
506 - Business and Incentive Credits 12/02/2016
507 - Adoption Credit 12/02/2016
508 - Political Contributions Credit 12/02/2016

F. General Information

Title Posted
600 - Refunds - How Long to Wait 12/02/2016
601 - How to Request Copies of Tax Returns 12/02/2016
602 - Extensions of Time to File 01/30/2018
603 - Penalty for Underpayment of Estimated Tax 12/02/2016
604 - W-2 Forms - What to Do If Not Received 12/02/2016
605 - Estate Tax 12/02/2016

G. Notices and Letters

Title Posted
700 - Bill of Rights 12/02/2016
701 - Billing Procedures 12/02/2016
702 - Penalty and Interest Charges 12/02/2016
703 - Collection Procedures 12/02/2016

H. Non-Resident/Part Year Resident

Title Posted
800 - Which Return to Use 12/02/2016
801 - How to Compute Tax 12/02/2016
802 - How to Compute Apportionment 12/02/2016

I. Electronic Filing

Title Posted
900 - Arkansas Electronic Filing Program 09/13/2017