Schedule AR-OI — Other Income/Loss and Depreciation Differences Instructions

# INSTR INSTRUCTIONS FOR AR-OI

Primary's legal name: Enter the primary's full legal name. Primary's social security number: Enter the primary's social security number or ITIN. Additions to Income 1. Federal depreciation: Enter the amount of federal depreciation claimed on federal schedules during the tax year. Attach federal Form 4562 and any other forms or schedules used in calculating the amount. 2. HSA and/or MSA taxable distributions: Enter any distributions from a Health Savings Account or Medical Savings Account. Attach Form(s) 1099-SA. 3. Long-term care insurance contracts: Enter the taxable portion of a distribution received. Attach Form(s) 1099-LTC. 4. Gambling winnings: Enter the total amount of income won by gambling. Do not include lottery winnings. Attach Form(s) W-2G. 5. Lottery/contest winnings: Enter amount won from a lottery or contest. Attach Form W-2G(s). 6. Scholarships/fellowships/stipends: Enter only taxable income received in the form of scholarships, fellowships, or stipends. Attach Form(s) such as W-2, 1042-S, 1099-MISC, 1099-NEC, or 1098-T. 7. Pass-Through Entity adjustment: If you are a member of a Pass-Through Entity that elected to be taxed at the entity level, enter the amount of exempt losses, excluding capital gains. Enter amount not claimed on Schedule E. Attach AR K-1 and/or AR1099PT. 8. Cancellation of debt: Enter the amount from Form 1099-C. Please note that in Arkansas, certain types of cancelled debt reported on Form 

C may not be taxable under specific circumstances Generally cancelled debt is considered taxable income because it represents forgiveness of a debt obligation that the taxpayer would have otherwise been required to pay. However, there are some exceptions and exclusions that may apply, including but not limited to: Student loans forgiven under the Public Student Loan forgiveness program (PSLF) Student loans forgiven for due to total and permanent disability (TPD) NOTE: Please check with your student loan provider to see what type of loan forgiveness you received. 9. Name, image, and likeness (NIL) income: Enter the total amount of income earned through a name, image, and likeness agreement. 10. Other: Enter here any other income not otherwise reported. Attach explanation and any schedules. 11. Income Total: Add lines 1 through 10. Enter the sum. Subtractions from Income 12. State depreciation: Enter the amount of depreciation allowed in Arkansas and not claimed elsewhere. Attach Schedule. Note: Arkansas has not adopted IRC Section 168(k) regarding bonus depreciation. 13. Net operating loss: Enter the amount claimed as a deduction. Attach Form AR1000NOL. 14. Foreign earned income exclusion: Complete federal Form 2555. Attach the form and enter the amount from line 42. 15. Loss on excess deferral distribution: Enter the amount of distribution withdrawn prior to April 15, 2026. 16. Pass-Through Entity adjustment: If you are a member of a Pass-Through Entity that elected to be taxed at the entity level, enter the amount of exempt income, excluding capital gains. Enter amount of income from your Schedule E and/or line 7 above. Attach AR K-1 and/or AR1099PT. 17. Name, image, and likeness (NIL) income: Enter the nontaxable portion of income earned through a name, image, and likeness agreement. NOTE: The portion that is nontaxable is only the amount of income recieved by a student-athlete from an institution of higher education as compensation for the use of his or her name, image, or likeness. 18. Other: Enter here any other loss not otherwise reported. Attach explanation and any schedules. 19. Losses Total: Add lines 12 through 18. Enter the sum. OMK k$3 q.3~+W Subtract line  from line  Enter the diႇerence AR-OI Inst. (R 6/24/2025)