Form AR1000F + AR1000NR — Individual Income Tax Return Instructions (Resident + Nonresident master)

preamble

Arkansas 2025 Individual Income Tax Forms and Instructions Governor Sarah Huckabee Sanders Petit Jean State Park in Morrilton, AR. Photo courtesy of Arkansas Department of Parks, Heritage and Tourism https://www.arkansas.gov Full Year Resident....................................AR1000F Nonresident..............................................AR1000NR Part Year Resident....................................AR1000NR Need help deciding which form to use? Contact our office for assistance at (501) 682-1100 or (800) 882-9275 or individual.income@dfa.arkansas.gov. Need additional forms? Scan this:

Tax Help and Forms ........................................................................................................... 4 Electronic Filing................................................................................................................... 5 Identity Theft ....................................................................................................................... 5 Special Information for 2025 .............................................................................................. 6 If the IRS Audits You ........................................................................................................... 7 Information Exchange Programs with the IRS ................................................................... 7 Preservation of Tax Records .............................................................................................. 7 Request Copies of Arkansas Tax Returns .......................................................................... 7 Military Personnel ............................................................................................................... 8

Definitions ........................................................................................................................... 9 . Instructions .................................................................................................................. 10-16 Form Inserts:

AR1000F AR1000NR AR3 AR4 AR1000ADJ AR-OI AR1000D AR2441 AR1000TC AR1000CO Consumer Use Voter Registration Instructions for Form AR3, Itemized Deduction Schedule ........................................... 17-18 Student Loan Interest Worksheet ..................................................................................... 19 IRA Phase Out Chart ........................................................................................................ 19 Self-Employed Health Insurance Deduction Worksheet .................................................. 20 Mileage and Depletion Allowances ................................................................................... 20 Depreciation Information .................................................................................................. 20 How to Fill Out Your Check .............................................................................................. 20 Additional Tax Credit For Qualified Individuals Worksheet ............................................... 21 For Taxpayers' Information................................................................................................ 22 Taxpayer Bill of Rights ...................................................................................................... 23 Low Income Tax Tables ............................................................................................... 24-25 Regular Tax Table ........................................................................................................ 26-30 Request For Copies of Arkansas Tax Returns and W-2(s) (Form AR4506) ..................... 31 Index to Instructions ......................................................................................................... 33 Before Mailing Your Return Checklist .................................................................Back Cover

TAX HELP AND FORMS

 Internet ATAP

You can access the Department of Finance and Administration's Arkansas Taxpayer Access Point (ATAP) allows taxpayers website at www.dfa.arkansas.gov. or their representatives to log on to a secure website and manage their account online. Please contact the ATAP Check the status of your refund  helpline for registration requirement questions. Get current and prior year forms and instructions  Access ATAP at www.atap.arkansas.gov to: Access latest income tax info and archived news  Get e-file information   Make Tax Payments You can e-mail questions to:  Make Estimated Tax Payments  Make name and address changes

individual.income@dfa.arkansas.gov  Check refund status   View account letters Phone

 View 1099-Gs

(Registration is not required to make payments, check Individual Income Tax Hotline................................. (501) 682-1100 refund status or view 1099-Gs.)

or (800) 882-9275 Representatives are available to assist callers at the  Mail numbers above during normal business hours (Monday

through Friday from 8:00 a.m. to 5:00 p.m.) with:

Choose the appropriate address below to mail your return:  Taxpayer Assistance  Notices Received  Forms  Amended Returns TAX DUE RETURN:  Audit and Examination  Payment Information

Arkansas State Income Tax

P.O. Box 2144 For hearing impaired access, call (800) 285-1131 using a

Little Rock, AR 72203-2144 Text Telephone Device (for Spanish, call (866) 656-1842). REFUND RETURN: Other useful phone numbers:

Arkansas State Income Tax

Tax Credits...................................... (501) 682-7106

P.O. Box 1000

Withholding Tax............................... (501) 682-7290

Little Rock, AR 72203-1000

Collections....................................... (501) 682-5000

Revenue Legal Counsel.................. (501) 682-7030 NO TAX DUE/REFUND RETURN:

Corporate Income Tax..................... (501) 682-4775

Arkansas State Income Tax

Sales and Use Tax.......................... (501) 682-7104

P.O. Box 2144

Problem Resolution and.................. (501) 682-7751

Little Rock, AR 72203-2144

Tax Information Office (Offers In Compromise) Be sure to apply sufficient postage or your return will not

Internal Revenue Service................ (800) 829-1040 be delivered by the U.S. Postal Service. If you choose to

Social Security Administration......... (800) 772-1213 use a carrier other than USPS, you MUST use the physical

ATAP Helpline................................. (877) 280-2827 address located below.

Forms Walk-In

To obtain a booklet or forms you may: Representatives are available to assist walk-in taxpayers with income tax questions, but are not available to prepare

1. Access our website at: your return. https://www.dfa.arkansas.gov/office/ taxes/income-tax-administration/ No appointment is necessary, but plan to arrive before 4:30 p.m. to allow sufficient time for assistance. individual-income-tax/

2. Visit your county revenue office The Individual Income Tax Office is located at 1816 W. 7th Street Suite 2300, Little Rock, Arkansas 72201.

3. Visit your local library or Office hours are Monday through Friday from 8:00 a.m. to

4. Call the Individual Income Tax Hotline 5:00 p.m. (501) 682-1100 or (800) 882-9275

ELECTRONIC FILING www.arkansas.gov/efile  E-file is hassle-free both your federal and Arkansas income tax returns can be filed electronically in one transmission.  E-file is smart computer programs catch 98% of tax return errors.  E-file is worry-free receive acknowledgement within 2 to 3 business days if your return has been received and accepted. Arkansas participates in the Federal/State Electronic Filing Program for Individual Income Tax. The program is available to most full year residents and certain qualifying nonresidents and part year residents. Since Arkansas is a member of the "Free File Alliance," depending on the level of income, taxpayers may qualify to file returns for free. (Go to www.arkansas. gov/efile for details.) The State of Arkansas is requesting additional information this filing season in an effort to combat identity tax fraud and ensure that your hard-earned tax refund goes to you. Providing information from your driver's license or state-issued identification card will help protect your identity and could help process your return quicker. However, this is only a request. Information from your driver's license is not required, and your return will be processed without the additional information. The information is being requested solely to help protect your identity and ensure a more-secure refund.

IDENTITY THEFT

In recent years, identity theft associated with income tax returns has become an increasingly severe problem. Sometimes thieves steal a taxpayer's Social Security Number and other private information then use this information to file tax returns and receive refunds that were not due to them. If you believe your identity may have been used to file an Arkansas state tax return, these are the steps we suggest you take:  Contact us at (501) 682-1100 to report that your identity may have been stolen and request a hold on your account to stop all fraudulent refunds.  Contact the IRS Identity Protection Specialized Unit at (800) 908-4490 and inform them that your identity was stolen and may have been used to file a fraudulent tax return. You should complete IRS Form 14039, an identity theft affidavit, to support your claim.  Send a copy of the stamped IRS identity theft affidavit form to: Arkansas Individual Income Tax, PO Box 3628, Little Rock, AR 72203-3628  Contact the credit bureaus to ensure there have not been any other thefts related to your identity, and ask to have a fraud alert put on your credit report. The numbers for the credit bureaus are listed below: ● Equifax - (800) 525-6285 ● Experian - (888) 397-3742 ● Trans-Union - (800) 680-7289

SPECIAL INFORMATION FOR TAX YEAR 2025 Changes to AR1000F and AR1000NR Withholding will now be reported on separate lines. Line 39A will be where W-2 withholding is reported. Line 39B will be where 1099/K-1 withholding is reported. Individual Income Tax Rate Reduction (Act 1 of the Second Extraordinary Session of 2024) Marginal Income Tax rates for 2025 are 3.9%, as amended in 2024.

Pass-Through Entity Tax

If you are a member of an entity that participates in Pass-Through Entity Tax, include all income from the PET return on the individual return. Use the AR-OI form to back out the income or losses reported on the Pass-Through level. Do not include the amount of tax paid on your behalf as withholding. Additional Tax Credit for Qualified Individuals (Act 1 of the Second Extraordinary Session of 2021) Allows an individual taxpayer having a net income up to $27,600 who timely files a tax return, an additional tax credit. DEVELOPMENTALLY DISABLED CREDIT (Act 191 of the General Session of 2023) Eliminated the requirement for re-certification of a developmental disability that is expected to continue indefinitely. The form AR1000RC5 has been changed to AR1000-DD. The only change to the form, other than the name, is where it can be claimed on your return. If claiming this credit, you are required to use the AR1000TC form, complete line 7, and enter the child(ren)'s name(s) and social security number(s) on the form (7A-7F- one child per line). If this is the first time you use this credit, attach the AR1000-DD and the AR1000TC to your return. If your AR1000RC5 was valid on January 1, 2022, you will not be required to submit the AR1000-DD. This credit is permanent and no longer requires a renewal every five (5) years; however, you must submit the AR1000TC yearly. The credit will follow the child (no matter who the caretaker is) and can only be claimed on one tax return per year. Remote Work (Act 1019 of the General Session of 2021) A nonresident who is paid a salary, lump sum payment, or any other form of payment for work inside and outside Arkansas is only taxed on the amount of income while physically located inside Arkansas. For remote workers who perform all of their du ties from outside Arkansas, no income would be taxed. If duties performed are a combination of inside and outside Arkansas, only the portion that reasonably can be allocated to work performed in Arkansas is taxable. Teacher and Retired Teacher Death Benefits (Act 171 of the General Session of 2023) Among other issues addressed, Act 171 allows teacher and retired teacher death benefits from the Arkansas Teacher Retire ment system to be distributed to multiple beneficiaries if requested or to the estate if no beneficiaries are named or survive to receive benefits. Such death benefits are exempt from Arkansas income taxes if a lump sum distribution.

IF THE IRS AUDITS YOU

If the Internal Revenue Service examines your return for any tax year and changes your net taxable income, you must report the changes to the Arkansas Department of Finance and Administration within one hundred eighty (180) days from the receipt of the notice and demand for payment by the Internal Revenue Service. File an Amended Individual Income Tax Return for the year(s) involved reporting the changes to your state return. Attach a copy of the federal changes. If you fail to notify this Department within one hundred eighty (180) days and do not file the required amended return, the Statute of Limitations will remain open for three (3) years on the year(s) in question. Additional interest will be figured on any tax you owe the State of Arkansas.

INFORMATION EXCHANGE PROGRAMS WITH THE IRS

Under authorization of Internal Revenue Code Section 6103(D) the State of Arkansas participates in several information exchange programs with the Internal Revenue Service:  CP2000: The IRS matches income reported on a taxpayer's federal income tax return with documents (W-2s, 1099s, etc.) provided to the IRS by the payer to determine whether income was omitted from the taxpayer's return. If unreported income is discovered, the IRS assesses additional federal tax on the omitted income then notifies the State of Arkansas. The taxpayer's state tax return is then reviewed for unreported income. (Some examples of commonly omitted income include wages, pensions, and cancellation of debt.)  Examination Operational Automation Database "EOAD": When the IRS adjusts a taxpayer's federal income tax return as the result of an audit, details are provided to the State of Arkansas. The taxpayer's state tax return is then reviewed and adjusted if appropriate. (Some examples of EOAD adjustments include disallowance of deductions, expenses, or dependents and assessment of early withdrawal penalties.)  Non-filer Identification: The IRS provides the Arkansas Department of Finance and Administration with a list of taxpayers who filed federal returns using Arkansas addresses. This information is then compared with Arkansas income tax records to identify individuals who filed federal returns using Arkansas addresses but did not file Arkansas returns. Letters are sent inquiring whether the taxpayer is required to file. The taxpayer should file the return in question or provide documentation why he/she is not required to file. If a sufficient response is not received, state tax is assessed using amounts reported on the taxpayer's federal return, and the taxpayer is mailed a Notice of Proposed Assessment.

PRESERVATION OF TAX RECORDS

A taxpayer who files an Arkansas income tax return is required to retain records to prove the accuracy of that return. The records must be retained for at least six (6) years (unless otherwise provided by law) and are subject to examination by the Director at any reasonable time during that period. When a taxpayer fails to preserve and maintain the required records, the Director may make an estimated assessment based upon any available information as to the amount of tax due by the taxpayer. Per ACA 26-18-506, the burden of proof of refuting this estimated assessment is upon the taxpayer.

REQUEST FOR COPIES OF ARKANSAS TAX RETURNS

If your tax return was completed by a paid tax preparer, he/she should be able to provide a copy of the return. If you used a software product to prepare your tax return, you should be able to print a copy of the tax return from the software used.

Otherwise to request a copy of your Arkansas tax return, please complete and submit Form AR4506. Form AR4506 is included in this book and can also be downloaded from our website at: https://www.dfa.arkansas.gov/office/taxes/income-taxadministration/individual-income-tax/forms/

MILITARY PERSONNEL

Active-Duty Military Under federal law, a military servicemember's state of legal residence does not change solely as the result of the servicemem ber's assignment for service in another state. An Arkansas resident who enters into military service will remain an Arkansas resident unless they officially change their state of legal residence as described in DD Form 2058. Military servicemembers who are Arkansas residents are subject to the same income tax filing requirements as other Arkansas residents, even if they are serving in another state. These requirements are described under the heading "Who Must File A Tax Return". Military Pay Exemption (Act 1408 of 2013): Provides a 100% exemption from income tax for service pay or allowance received by an active-duty member of the armed forces for tax years beginning on or after January 1, 2014. Active duty includes all armed forces members, including the National Guard and Reserve Units. You must file to claim the exemption. Military Spouses Residency Relief Act: Exempts a military spouse's income from Arkansas tax if the servicemember's Home of Record is not Arkansas and the spouse's domicile is the same as the service member's Home of Record. Effective January 1, 2009. Please check the box on the tax return "Military Spouse" and attach a completed Form AR-MS (available at: https://www.dfa.arkansas. gov/office/taxes/income-tax-administration/individual-income-tax/forms/) and a copy of the service member's W-2 or Leave and Earning Statement (LES) to verify Home of Record. (For future tax purposes, the nonmilitary spouse must submit a new payroll withholding form, ARW-4MS. to his/her employer each year to exempt future withholding.) The Military Family Tax Relief Act of 2003 (Act 372 of 2009): This act adopts IRC 121, 134, and 162 as in effect on January 1, 2009. Provisions of this act include exclusion of gain on sale of principal residence, deduction of overnight travel expenses for National Guard and Reserve members, and exclusion from income of "qualified military benefits". Military Retirement Exemption (Act 141 of 2017): Beginning with tax year 2018, retirement benefits received by a member of the uniformed services as defined in this Act

are exempted from income tax. Retirees cannot claim the $6,000 exemption for traditional or employer sponsored distributions if their military retirement exemption exceeds $6,000. If the military retirement exemption is less than $6,000, the remaining amount of the exemption may be taken for traditional or employee sponsored distributions. Please see instructions for lines 18A and 18B for details. The Servicemembers Civil Relief Act: Deferral of Tax - Upon notice to the Internal Revenue Service or the tax authority of a state or a political subdivision of a state, the collection of income tax on the income of a servicemember falling due before or during military service shall be deferred for a period not more than one hundred and eighty (180) days after termination of or release from military service, if a service member's ability to pay such income tax is materially affected by military service. Accrual of Interest or Penalty - No interest or penalty shall accrue for the period of deferment by reason of nonpayment on any amount of tax-deferred under this section. Statute of Limitations - The running of a statute of limitations against the collection of tax deferred under this section, by seizure or otherwise, shall be suspended for the period of military service of the servicemember and for an additional period of two hundred and seventy (270) days thereafter. Residence or Domicile - A servicemember shall neither lose nor acquire a residence or domicile for purposes of taxation with respect to the person, personal property, or income of the servicemember by reason of being absent or present in any tax jurisdiction of the United States solely in compliance with military orders. Military Service Compensation - Compensation of a servicemember for military service shall not be deemed to be income for services performed or from sources within a tax jurisdiction of the United States if the servicemember is not a resident or domiciliary of the jurisdiction in which the servicemember is serving in compliance with military orders.

RETIRED MILITARY PERSONNEL

Extension of Time for Veterans (Retirees) to File for Refund (Act 238 of 2009): This act extends the statute of limitations for a veteran to file a claim for refund of an overpayment that results from retroactive determination by the Secretary of Veterans Affairs that part or all of the uniformed service retirement payments to the taxpayer are payments made for a service-connected disability and are not included in gross income. Effective January 1, 2001.

DEFINITIONS GROSS INCOME

Gross income is all income (before deductions) other than income specifically described as exempt on pages 10 and 11.

Exception: The $6,000 exemption on retirement income, exemption on U.S. active-duty military income and military retirement as described on pages 10 and 11 are included in gross income.

DOMICILE

This is the place you intend to have as your permanent home and the place you intend to return to whenever you are away. You can have only one domicile. Your domicile does not change until you move to a new location which you intend to make your permanent home. If you move to a new location but intend to stay there only for a limited time (no matter how long), your domicile does not change. This also applies if you are working in a foreign country.

FULL YEAR RESIDENT

You are a full year resident if you lived in Arkansas all of calendar year 2025, or if you have maintained a domicile or Home of Record in Arkansas during the tax year.

NONRESIDENT You are a nonresident if you did not make your domicile in Arkansas.

PART YEAR RESIDENT

You are a part year resident if you established a domicile in Arkansas or moved out of the state during calendar year 2025.

MILITARY PERSONNEL

If Arkansas is your Home of Record and you are stationed outside of Arkansas, you are still required to file an AR1000F reporting all of your income, including U.S. active-duty military compensation. However, active-duty military compensation is exempt from Arkansas tax beginning in tax year 2014. (If you are stationed in Arkansas and your Home of Record is another state, Arkansas does not tax your U.S. active-duty military compensation.) U.S. active-duty military compensation includes wages received by members of the Army, Navy, Air Force, Marine Corps, Coast Guard, National Guard, and Reserve Units.

DEPENDENTS

You may claim as a dependent any person who received over half of his or her support from you, earned less than $5,200 in gross income, and was your:

Child Stepchild Mother Father Grandparent Brother

Sister Grandchild Stepbrother Stepsister Stepmother Stepfather

Mother-In-Law Father-In-Law Brother-In-Law Sister-In-Law Son-In-Law Daughter-In-Law Or, an individual (other than your spouse) who, for the tax year of the taxpayer, had the same principal place of abode as the taxpayer and was a member of the taxpayer's household. Or, if related by blood: Uncle, Aunt, Nephew, Niece. The term "dependent" includes a foster child if the child had as his or her principal place of abode the home of the taxpayer and was a member of the taxpayer's household for the taxpayer's entire tax year. The term "dependent" does not apply to anyone who is a citizen or subject of a foreign country UNLESS that person is a resident of Mexico or Canada. If your child/stepchild was under age 19 at the end of the year, the $5,200 gross income limitation does not apply. Your child/stepchild may have earned any amount of income and still be your dependent if the other dependency requirements in this section were met. If your child/stepchild was a student under age 24 at the end of the calendar year, the $5,200 gross income limitation does not apply. The other requirements in this section must be met. To qualify as a student, your child/stepchild must have been a full-time student for five (5) months during the calendar year at a qualified school, as defined by the Internal Revenue Service. If your dependent died during the tax year, you may claim the full amount of tax credit for the dependent on your tax return regardless of when the death occurred during the year. Arkansas has adopted Internal Revenue Code §151(c)(6) regarding the tax treatment of kidnapped children.

INSTRUCTIONS

THESE INSTRUCTIONS ARE FOR GUIDANCE ONLY AND DO NOT STATE THE COMPLETE LAW

WHO MUST FILE A TAX RETURN

NOTE: The maximum extension that will be granted to an individual on an AR1055-IT is FULL YEAR RESIDENTS (Use Form AR1000F) two hundred and ten (210) days, extending

If your and your

file if GROSS the Arkansas due date until November 15th.

MARITAL STATUS FILING STATUS

INCOME* When you file your return, check the box indicating is: is:

is at least you filed a state extension. If the box on the

Single (Including divorced Single

$14,644 front of your return is not checked, you

and legally separated)

will not receive credit for your federal or state extension.

Head of Household with 1 or no dependents $20,821

An extension extends the amount of time to file

Head of Household with 2 or more dependents $24,819 your return, but does not extend the amount of

time to pay. Any tax due must be paid by April 15,

Married Married Filing Joint

$24,696 2026 to avoid failure to pay penalty and interest.

with 1 or no dependents

Payments made on extension should be made using

Married Filing Joint

AOUITOP the voucher attached to Form AR1055-IT.

with 2 or more dependents

See page 16 for information on

Married Filing Separately

$9,470 penalties and interest.

Surviving Spouse in Surviving Spouse with 1 or no dependents $20,821

EXEMPT FROM INCOME TAX

2023 or 2024, and not

remarried in 2025 Surviving Spouse with 2 or more dependents $24,819 NOTE: List exempt income on AR4, Part III. *Gross Income is all income (before deductions) other than income specifically (You do not need to list exclusion amounts from numbers 11-13.) described as exempt on pages 10 and 11. Exception: The $6,000 exemption on retirement income, exemption on U.S. 1. Military Pension received as a member of active-duty military income, and military retirement as described on pages 10 the uniformed services. and 11 are included in gross income. 2. Money you received from a life insurance If your gross income was less than the amount shown in the last column for your filing status, you are policy because of the death of the person not required to file a return. However, you must file a return to claim any refund due. who was insured is exempt from tax. NOTE: You must include as taxable income any NONRESIDENTS (Use Form AR1000NR) interest payments made to you from the Nonresidents who received any gross income from Arkansas sources must file a return insurer (the insurance company that (regardless of marital status, filing status, or amount). issued the policy). Remote workers must file if the employer reports Arkansas taxable income. 3. Money you received from life insurance, an PART YEAR RESIDENTS (Use Form AR1000NR) endowment, or a private annuity contract for which you paid the premiums is allowed cost Part year residents who received any gross income while an Arkansas resident must file a return recovery pursuant to Internal Revenue Code (regardless of marital status, filing status, or amount). §72.

WHEN TO FILE IF YOU NEED MORE TIME

4. Amounts you received as child support payments are exempt from tax. You can file your calendar year original tax return If you request an extension of time to file your federal 5. Gifts, inheritances, bequests, or devises any time after December 31, 2025, but NO LATER income tax return (by filing federal Form 4868 THAN April 15, 2026, (unless an extension has with the IRS) you are entitled to receive the same are exempt from tax. been granted). extension on your Arkansas income tax return. The 6. Scholarships, fellowships, and grants are federal automatic extension extends the Arkansas If you file a fiscal year tax return, your return is due taxed pursuant to Internal Revenue Code §117. deadline to file until November 15th. NO LATER THAN three and one-half (3 ½) months (Stipends are fully taxable.) For additional information on scholarships, fellowships, and following the close of the income year. The Department no longer requires that a copy of grants see instructions for line 22 on page 14. federal Form 4868 be attached to your state tax NOTE: The date of the postmark stamped by return. When your Arkansas return is complete and the U.S. Postal Service is the date you ready to file, simply check the box on the face of 7. Interest you received from direct United filed your return. the return indicating you filed a federal extension. States obligations, its possessions, the State of Arkansas, or any political subdivision of the If the due date of your return falls on a Saturday, If you do not file a federal extension, you can file an State of Arkansas is exempt from tax. (Interest Sunday, or legal holiday, the return will be considered received on tax refunds is not exempt income, Arkansas extension using Form AR1055-IT before timely filed if it is postmarked on the next business the filing due date of April 15th. Inability to pay because it did not result from a debt issued by day. is not a valid reason to request an Arkansas the United States, the State of Arkansas, or any extension. Send your request to: political subdivision of the State of Arkansas.) Statute of Limitations - Refunds. An amended Interest from government securities paid to return or claim for refund of an overpayment must individuals through a mutual fund is exempt

Individual Income Tax Section be filed by the taxpayer within three (3) years from

ATTN: Extension from tax. the time the return was filed or two (2) years from

P.O. Box 8149 the time the tax was paid, whichever is later.

Little Rock, AR 72203-8149

FILING STATUS

8. Social Security benefits, VA benefits, Workers' 15. Public Service Loan Forgiveness: Under Compensation, Railroad Retirement benefits current Arkansas law, the amounts discharged and related supplemental benefits are exempt under the Public Service Loan Forgiveness from tax. ("PSLF") program should be excluded from DETERMINE YOUR FILING STATUS gross income but amounts discharged from Railroad Retirement Benefits exempt from other programs would be included in gross BOX 1. Filing Status 1 (Single) income tax include tier I, tier II, vested dual income for Arkansas income tax purposes. benefits (VDB), and supplemental annuity Check this box if you are SINGLE or UNMARRIED payments reported on Form(s) RRB-1099-R FILING AN AMENDED RETURN and DO NOT qualify as HEAD OF HOUSEHOLD. and/or RRB-1099. Private pensions (Read the instructions for BOX 3 to determine if you reported on Form 1099-R from railroad If filing an amended return, check the qualify for HEAD OF HOUSEHOLD.) companies are not considered exempt box at the top right corner of Form AR1000F/ Railroad Retirement Benefits. BOX 2. Filing Status 2 (Married Filing AR1000NR. Complete the return, replacing the

Joint) incorrect entries from your original return with the 9. The rental value of a home or the housing amended entries. Attach an explanation and Check this box if you were MARRIED and are filing allowance paid to a duly ordained or licensed supporting documentation for items changed. minister of a recognized church is exempt to jointly. IF YOU ARE FILING A JOINT RETURN, (Do not file an amended return until after your the extent that it was used to rent or provide a YOU MUST ADD BOTH SPOUSES' INCOME original return has been processed.) home. The rental value of a home furnished TOGETHER. Enter the total amount in column A to a minister includes utilities furnished to on lines 8 through 23 under "Your/Joint Income". Amended return needed: the minister as part of compensation. The • to make changes or adjustments to your original MARRIED COUPLES CHOOSING THE housing allowance paid to a minister includes return BEST FILING STATUS an allowance for utilities paid to the minister • if the IRS examines your federal return for any as part of compensation to the extent it was tax year and changes your net taxable income. If you and your spouse had separate incomes, you used to furnish utilities in the home. (required to file an Arkansas amended return might save money by figuring your tax separately within one hundred eighty (180) days of IRS 10. Disability income MAY BE exempt from tax using one of the following two methods. Use the notification) method that suits you best. pursuant to Internal Revenue Code §104. Amended return NOT needed: 11. Beginning with tax year 2014, U.S. active-duty

METHOD A. • to correct an address. You must provide List your income separately under column A ("Your military compensation is exempt from tax. To a completed Individual Income Tax Account Income"). List your spouse's income separately claim the exemption, you must file a return and Change Form located on our website at under column B ("Spouse's Income"). Figure your report all of the income you received during tax separately and then add your taxes together. the year. • to correct a Social Security Number See instructions for Married Filing Separately on Call (501) 682-1100 or write to Individual 12. If you received income from an employerthe Same Return, box 4. Income Tax Section, P.O. Box 3628, Little sponsored retirement plan, including disability Rock, AR 72203. You may be asked to provide retirement, that is not exempt under IRC §104, If you use Method A, your result will be either a documentation COMBINED REFUND or a COMBINED TAX DUE. the first $6,000 is exempt from tax. If you • if you are notified by the Income Tax Section contributed after-tax dollars to your plan, you that there is an error on your original return

METHOD B. are allowed to recover your cost (investment) • if filing a federal amended return with no impact You must file separate individual tax returns. See in your retirement plan in accordance with on your Arkansas income tax return instructions for Married Filing Separately on Different Internal Revenue Code §72. Then the first Returns, box 5. $6,000 of the balance is exempt from tax. 1099-G If you use Method B, one of you may owe tax and 13. If you received a traditional IRA distribution Arkansas no longer mails paper 1099the other may get a refund. The tax due must be after reaching age fifty-nine and one-half (59 Gs. Instead, we ask that you get this paid with the proper tax return and the refund will be 1/2), the first $6,000 is exempt from tax. Your information from our website at www. due on the other return. YOU MAY NOT OFFSET traditional IRA distribution may be adjusted atap.arkansas.gov. If you wish for us to ONE AGAINST THE OTHER. for nondeductible IRA contributions, if any, by mail you a paper 1099-G instead, please completing Federal Form 8606 and attaching it check the box located below address to your Arkansas return. Premature distributions BOX 3. Filing Status 3 (Head of Housesection on P1 of the AR1000F/AR1000NR. made on account of the participant's death or

hold) disability also qualify for the exemption. All other premature distributions or early withdrawals To file as Head of Household you must have been (including, but not limited to, those taken for unmarried or legally separated on December 31, Remote workers who file a non-resident return medical expenses, higher education expenses 2025, and meet either 1 or 2 below. The term should check the box on P1 of the AR1000NR. If or a first-time home purchase) do not qualify "Unmarried" includes certain married persons who withholding is claimed, but no taxable income is for the exemption. lived apart, as discussed at the end of this section. claimed, a statement from the employer must be sent to verify that no work was completed inside A surviving spouse qualifies for the exemption; 1. You paid over half the cost of keeping a home the State of Arkansas. however he/she is limited to a single $6,000 for the entire year that was the main home exemption. of your parent whom you can claim as a Spouses of non-resident military members should dependent. Your parent did not have to live NOTE: Total exemptions from all plans described check the Military Spouse box on P1 of the with you in your home. AR1000NR. The Form AR-MS and the military under 12 and 13 cannot exceed $6,000

personnel's W-2 or LES are required to be included per taxpayer, not including recovery of

OR with the AR1000NR. cost. 2. You paid over half the cost of keeping a home 14. Beginning with tax year 2017, income received in which you lived, and in which one of the by a taxpayer under the Community Match following also lived, for more than six (6) months Rural Physician Recruitment Program is of the year (temporary absences, such as exempt from income tax. vacation or school, are counted as time lived in the home):

a. Your unmarried child, grandchild, greatgrandchild, adopted child or stepchild. This

PERSONAL TAX

INCOME child did not have to be your dependent, but your foster child must have been your CREDITS dependent.

FULL YEAR RESIDENTS

b. Your married child, grandchild, adopted LINE 7A. Each taxpayer and spouse is entitled If your filing status is Married Filing Separately on child or stepchild. This child must have to one personal tax credit. You can claim additional the Same Return, columns A and B must be used. been your dependent. personal tax credits if you can answer "Yes" to any Write the primary's income in column A and the of these questions: spouse's income in column B. For all other filing

c. Any other person whom you could claim statuses, write all income in column A only. as a dependent.

Is your filing status Head of Household or

Surviving Spouse?

NONRESIDENTS AND PART YEAR MARRIED PERSONS WHO LIVED APART On January 1, 2026, were you age 65 or over?

RESIDENTS

On December 31, 2025, were you deaf? Even if you were not divorced or legally separated Compete column A (and column B if using Filing

On December 31, 2025, were you blind? in 2025, you may be considered unmarried and Status 4) of the AR1000NR as if you were a full year file as Head of Household. See Internal Revenue resident. List all of your income from all sources Check the box or boxes that apply to you and/or Service instructions for Head of Household to for the entire year. (If Filing Status 4 is used, the your spouse. You CANNOT claim any of these determine if you qualify. primary's income will be entered in column A, and credits for your children or dependents. the spouse's income will be entered in column B.) BOX 4. Filing Status 4 (Married Filing Blindness is defined as being unable to tell light Separately on the Same Return) List in column C the total combined income (of both from darkness, having eyesight in the better eye spouses) derived from Arkansas sources and/or not exceeding 20/200 with corrective lens, or having Check this box if you are married and filing a field of vision limited to an angle of 20 degrees. received as Arkansas residents (no matter where SEPARATELY ON THE SAME TAX RETURN.This the income was earned). method of tax computation may reduce your tax You can claim the Deaf Credit only if the average liability if both spouses had income. The result will The total tax must be computed using the income loss in speech frequencies (500 to 2000 Hertz) in be either a combined refund or a combined tax due. totals in column(s) A (and B if filing Status 4). After the better ear is 86 decibels, I.S.O., or worse. all allowable tax credits have been subtracted from

IF ONE SPOUSE HAD A TOTAL NEGATIVE

Any taxpayer age 65 or over not claiming a the total tax, prorate the remaining balance. See INCOME, YOU MUST FILE MARRIED FILING retirement income exemption on line 18 is eligible instructions for lines 38A, 38B, 38C, and 38D on JOINTLY. for an additional $29 (per taxpayer) tax credit. page 15. Check the box(es) marked "65 Special". BOX 5. Filing Status 5 (Married Filing Separately on Different Returns) Add the number of boxes you checked on line 7A.

NONRESIDENTS AND PART YEAR Write the total in the box provided. Multiply the

RESIDENTS MUST ATTACH A COPY OF

Check this box if you were married and are filing number by $29 and write amount in space provided. PAGES 1 AND 2 OF YOUR FEDERAL 1040. separate tax returns.

THE ARKANSAS RETURN WILL NOT BE

PROCESSED WITHOUT IT. LINE 7B. List the name(s) of your dependent(s), BOX 6. Filing Status 6 [Surviving Social Security Numbers, and relationship to you in Spouse] the space provided. DO NOT INCLUDE YOURSELF Round all amounts to the nearest dollar. (For example, if your Form W-2 shows $10,897.50, Check this box if you are a SURVIVING SPOUSE. AND/OR YOUR SPOUSE. The individual(s) you can claim as dependent(s) are described on page 9. round to $10,898. If your Form W-2 shows You are eligible to file as a SURVIVING SPOUSE (Attach schedule if more than six (6) dependents.) $10,897.49, round to $10,897.) if your spouse died in 2023 or 2024 and you meet Staple the state copy of each of your each of the following tests: Add the number of dependents listed on line 7B. Write the total in the box provided. Multiply the W-2(s), W-2G(s), 1099-R(s), 1099PT(s), number by $29 and write that amount in the space and 1099-G(s) to the left margin of P1 of 1. You were entitled to file MARRIED FILING provided. your return. Failing to attach these forms JOINTLY or MARRIED FILING SEPARATELY may delay the processing of your return. ON THE SAME RETURN with your spouse for the year your spouse died. It does not matter LINE 7C. Total the tax credits from lines 7A and whether you actually filed a joint return. 7B. Enter the total on this line and on line 34. LINE 8. Add the wages, salaries, tips, etc. reported on your W-2(s). Enter the total on this line. Attach 2. You did not remarry before the end of 2025. W-2(s). 3. You had a child, stepchild, adopted child, or foster child who qualified as your dependent Enter U.S. Military Compensation on line 9. NOTE: The Developmentally Disabled Dependent for the year. Credit is now claimed on the AR1000TC Ministers Income: 4. You paid more than half the cost of keeping form. If you were a duly ordained or licensed minister, you a home, which was the main home of that received a housing allowance from your church, child for the entire year except for temporary and you do not file a federal Schedule C, enter your absences. gross compensation from the ministry less rental value of your home. The balance is subject to tax.

DECEASED TAXPAYER

The rental value of your home must be shown on Form AR4, Part III. Attach AR4 and W-2(s). An Arkansas tax return should be filed for a taxpayer who died during the tax year as if the taxpayer had lived the entire year. Check the box after the LINE 9. Service pay or allowance received by an taxpayer's name. active-duty member of the armed services is exempt from Arkansas income tax. If you or your spouse NOTE: Any refund check issued to a deceased had U.S. active-duty military compensation, enter taxpayer will be made out to the estate gross amount in the space provided. Do not enter of the deceased taxpayer, i.e. "Estate an amount in column A. Attach W-2(s). of John/Jane Doe". To cash the check, the bank may require documentation such as death certificate, will, or power of attorney.

HOME OF RECORD OTHER THAN

If, after the netting process, you had a capital gain PRIMARY EMPLOYER PENSION PLAN(S)/ ARKANSAS: If your Home of Record is not or loss reported on federal Schedule D or on QUALIFIED IRA(s): Arkansas, do not report to Arkansas your income Form 1040/1040A, use Arkansas Form AR1000D or your nonresident spouse's income. Fill out and to determine the taxable amount to enter. Attach LINE 18A. If you had income from an employmentsubmit AR-NRMILITARY Form to have a note put on federal Schedule D and Arkansas Form AR1000D related pension plan or a qualified traditional IRA your account that you are not required to file a return. to your return. distribution, enter the gross amount(s) from box 1 Your spouse's income is exempt from Arkansas The amount of capital loss that can be of your 1099-R(s) in the space provided. Enter the tax if your Home of Record is not Arkansas and deducted after offsetting capital gains federal taxable amount from box 2a of your 1099your spouse's domicile is the same as your Home is limited to $3,000 ($1,500 per taxpayer R(s) in the space provided. If box 2a is blank, use of Record. the Simplified Method Worksheet in the federal 1040 for filing Status 4 or 5). If your capital loss was more than the yearly limit on capital loss Instruction Booklet to calculate the taxable amount However, if your spouse had Arkansas income tax deductions, you can carry over the unused part of your distribution. You are entitled to a $6,000 withheld, he/she will need to file a return to get a to later years until used up. exemption from the taxable amount; the balance refund. Check the box for Military spouse and attach is taxable to Arkansas. Enter the balance on line a completed Form AR-MS and a copy of the service The gain on the sale of your personal residence 18A, column A. Attach 1099-R(s). member's W-2 or Leave and Earning Statement is exempt up to $250,000 per taxpayer ($500,000 (LES) to verify the Home of Record for married couples filing on the same return). LINE 18B. The property must, during the five (5) year period (For future tax purposes, the nonmilitary spouse ending on the day of sale, be owned and used by If filing status 2, Married Filing Joint, must submit a new payroll withholding form, ARWthe taxpayer(s) as the principal residence for periods 4MS. to his/her employer each year to exempt spouse must enter the taxable amount aggregating two (2) years or more. future withholding.) on line 18B, column A. If filing status 4, Married Filing Separately LINE 10. If you received interest from bank LINE 15. Enter the ordinary gain or (loss) on the Same Return, spouse must enter deposits, notes, mortgages, corporation bonds, from Part II of federal Form 4797. Adjust for any the taxable amount on line 18B, column differences in Arkansas and federal depreciation. savings and loan association deposits, and credit B. Attach 1099-R(s). The capital loss limit does not apply. Attach federal union deposits, enter all interest received or credited to your account during the year. If the total is $1,500 Form 4797 and/or AR4684 if applicable. or greater, complete and attach Form AR4. You might be eligible for the $6,000 exemption for retirement or disability benefits provided the LINE 16. Use this line to report taxable lumpdistribution was from public or private employmentsum distributions, annuities, and traditional IRA LINE 11. If you received dividends and other related retirement systems, plans, or programs. distributions, enter amounts received as dividends distributions. Include early withdrawal of traditional (The recipient does not have to be retired.) The from stocks in any corporation. If the total is $1,500 IRA distributions on this line. List only the withdrawal method of funding is irrelevant. The exemption or greater, complete and attach Form AR4. amount and attach the federal Form 5329 showing may be taken from either lump-sum or installment the tax on premature distribution. Also, enter ten payments. The early withdrawal penalty may be percent (10%) of the tax from the federal Form LINE 12. Enter alimony or separate maintenance applicable even though the exemption is granted. 5329, Part 1 and Part II, on line 32. If you received received as the result of a court order. a distribution which does not qualify for the Lump- If you received a traditional IRA distribution after Sum Distribution Averaging Schedule (AR1000TD), reaching the age of fifty-nine and one-half (59 1/2), list the total distribution received in 2025. (See LINE 13. If you had business or professional the first $6,000 is exempt from tax. Premature AR1000TD to determine if you qualify to use the income and filed a federal Schedule C, enter distributions made on account of the participant's averaging method.) Attach 1099-R(s). the total dollar amount(s) of net income (or loss) death or disability also qualify for the exemption. All from your federal Schedule C. If you did not file a other premature distributions or early withdrawals Premature distributions are amounts you withdrew federal Schedule C, submit a similar schedule and including, but not limited to, those taken for medical from your traditional IRA, deferred compensation, enter the net income (or loss). expenses, higher education expenses, or a first-time or thrift savings plans before you were either age home purchase do not qualify for the exemption. 59 ½ or disabled. Rollovers on distributions are tax If you filed a federal Schedule C, attach it to exempt. These amounts are reported in the total your return. Military retirees cannot claim the $6,000 distribution box, attach your 1099-R or documents exemption for traditional or employer-sponsored to show the amount deposited as a rollover. Business income may not be split between you distributions if their military retirement exemption and your spouse unless a partnership was legally exceeds $6,000. If the military retirement established. Report partnership income on Form NOTE: If you filed a claim under McFadden exemption is less than $6,000, the remaining AR1050 and attach K-1(s) for each partner. v Weiss or Maples v Weiss and your amount of the exemption may be taken for basis has been fully recovered, enter traditional or employer-sponsored distributions. Include on line 22, Other Income, any federal/ the amount from box 1 of your 1099state depreciation differences. Attach AR-OI. NOTE: If you made nondeductible contributions R(s) as the "Gross" and "Taxable Amount" on line 18A or 18B. Attach to your traditional IRA, enter taxable 1099-R(s). amount from federal Form 8606 in the LINE 14. If you had gains or losses from the space provided. Attach federal Form sale of real estate, stocks or bonds, or gains or 8606. losses from capital assets from partnerships, S LINE 17. Retirement benefits received by a corporations, or fiduciaries, enter your taxable share. member of the uniformed services are exempt from LINE 19. If you had income from rents, royalties, If any of the above Pass-Through Entities elected income tax. If you or your spouse had U.S. military estates or trusts, profits (whether received or not) to be taxed at the entity level, do not report their pension compensation, enter gross amount in the from partnerships, fiduciaries, small business corresponding gains or losses on this return. Adjust applicable boxes provided for primary and spouse, corporations, etc., enter the amounts as reported the amount of gain or loss for any federal/state regardless of filing status. Retirees cannot claim on your federal Schedule E. If you are filing a depreciation differences. both the military retirement exemption and the return for a taxable year that is not the same as $6,000 exemption for traditional IRA distributions the annual accounting period of your partnership or Arkansas did not adopt the federal "bonus (A.C.A 26-51-307(f)). Attach 1099-R(s). depreciation" provision from previous years. trust, report your distributive share(s) of net profits in the accounting period that ends in your taxable Therefore, there may be a difference in federal and year. Attach federal Schedule E. Arkansas amounts of depreciation allowed. Adjust your gains and losses for depreciation difference, Nonresident beneficiaries pay tax only on Arkansas if any, in the federal and Arkansas amounts on income. lines 2, 5, and 10 of the Arkansas Form AR1000D.

LINE 20. If you had farm income, enter the amount Foreign students who are exempt from federal NOTE: If you are filing status 4 or 5 and one reported on your federal Schedule F. Farm income taxes because of a tax treaty must file and pay tax spouse itemizes, then both spouses may not be split between you and your spouse on all income including non-qualified scholarship must itemize. (If you are filing status 5 unless a partnership was legally established. or fellowship income. and your spouse itemizes on a separate Partnership income must be reported on Form return, you must still prorate your AR1050, with K-1(s) for each partner. Attach Stipends are taxable. deductions based on both spouse's federal Schedule F. incomes. Include a copy of the AR3 to LINE 23. Add lines 8 through 22 and enter total support deductions.) in the appropriate columns on this line. This is your LINE 21. Beginning with tax year 2018, Total Income. Standard Deduction: unemployment insurance benefits paid from federal unemployment funds; and unemployment insurance The Standard Deduction for your filing status is benefits received from unemployment compensation ADJUSTMENTS shown below. (If the amount on line 25 is less than (except unemployment for sickness payments) is the Standard Deduction, enter the amount from line income subject to tax. Enter amounts received and 25 on line 27.) attach Form 1099-G(s). LINE 24. If you are claiming an adjustment from the list below, use Form AR1000ADJ and include Filing Standard the total on this line. Attach Form AR1000ADJ. Status Deduction LINE 22. Enter net other income/loss and 1 Single $2,470 depreciation differences. Attach Form AR-OI. Border city/Texarkana exemption 2 Married Filing Joint $4,940 Some examples of what must be reported are: Tuition Savings Program 3 Head of Household $2,470 Payments to IRA 4 Married Filing Separately $2,470 each Cancellation of Debt: Payments to MSA on Same Return Payments to HSA 5 Married Filing Separately $2,470 The amount of any debt that has been canceled is Deduction for interest paid on student loans on Different Returns taxable. See instructions for Form AR-OI. Attach Contributions to Intergenerational Trust 6 Surviving Spouse $2,470 1099-C. Moving expenses Self-employed health insurance deduction NOTE: The $2,470 Standard Deduction does Pass-Through Entity Tax: KEOGH, Self-employed SEP and Simple Plans not apply to taxpayer's dependent(s). Forfeited interest penalty for premature withdrawal If you are a member of an entity that participates Alimony/Separate Maintenance Paid in Pass-Through Entity Tax include all income from Support for permanently disabled individual LINE 27. SELECT THE PROPER TAX TABLE the PET return on the Individual return. Use the Organ Donor Deduction and check the appropriate box. You will be in one AR-OI form to back out the income or losses that Military Reserve Expenses of the following categories: were reported on the Pass-Through level. Reforestation Deduction Teachers Qualified Classroom Investment Expense 1) Low Income Tax Table Gambling winnings: Achieving A Better Life Experience Program 2) Standard deduction 3) Itemized deductions Gambling winnings are subject to tax. Report winnings on line 4 as an addition to income on LINE 25. Subtract line 24 from line 23, Total If standard deduction or itemized deductions is Form AR-OI. Attach Form W-2G(s). Income. Enter amount on this line. This is your selected you must use the Regular tax table. Adjusted Gross Income (AGI). Reimbursement of medical expenses from LINE 28. Subtract line 27 from line 25. This is a previous year: if you itemized deductions in that year and it reduced your tax. your Net Taxable Income.

TAX COMPUTATION

Amounts recovered on bad debts that you LINE 29. Using the appropriate tax table locate deducted in an earlier year. LINE 26. Select only one tax table for line 27. the tax for your income and enter here. Net operating loss (NOL) from an earlier See tax tables and qualifications for each year to carry forward to 2025: enter as a table on pages 24-30. LINE 30. Add lines 29(A) and 29(B) and enter subtraction from income. Attach form AR1000the total. NOL to show the amount of loss and the year If you use an exclusion for active-duty military compensation, employer-sponsored pension income, the loss occurred. A net operating loss may be or a qualified traditional IRA distribution, you do LINE 31. If you received a lump-sum (total) carried forward. (NOL carrybacks not allowed.) See not qualify for a Low Income Tax Table. You may instructions for specifics. distribution from a qualified retirement plan during elect NOT TO USE the exclusion(s) to which you 2025, you may be eligible to use the averaging Scholarships, fellowships, and grants: are entitled and use a Low Income Tax Table if you method to figure some of your tax at a lower rate. A qualified scholarship, fellowship, or grant is fall within the income limits. Read the instructions for Form AR1000TD to exempt from tax only if: determine if you are eligible to use this method. If

CAUTION: If you qualify to use a Low-Income so, complete Form AR1000TD and enter amount 1) You were a candidate for a degree at an Tax Table, enter zero (0) on line 27, here. Attach Form AR1000TD. educational institution, and column A. (The Standard Deduction is already built into the table.) 2) Received a qualified scholarship, fellowship, LINE 32. Taxpayers subject to additional tax on or grant. If you use the regular tax table, enter the larger of their federal return from a traditional IRA or employer your itemized deductions (from Form AR3) or your qualified retirement plan are subject to additional A qualified scholarship, fellowship, or grant is any Standard Deduction on line 27. tax on their state return. Enter ten percent (10%) amount you received that was used under the terms of the federal amount from Part I of federal Form of the grant for: Itemized Deductions: 5329. Be sure to enter total distribution(s) from Part

I, Form 5329, on line 16 or 18 of Form AR1000F/ 1) Tuition and fees required for enrollment, To compute your itemized deductions, complete AR1000NR.

or Form AR3 and attach it to your return. Make sure that your total itemized deductions exceed the 2) Fees, books, supplies and equipment Taxpayers subject to additional tax on a distribution required for the course(s) at the educational Standard Deduction. (For Form AR3 instructions from a Coverdell Education Savings Account, include institution. (These items must have been see pages 17 and 18 of this tax booklet.) ten percent (10%) of the federal amount from Part II of required of all students in that course.) federal Form 5329 on this line. Be sure to include the

taxable amount of the Coverdell Education Savings LINE 38A. Enter the adjusted gross income from LINE 40. If you made an estimated declaration Account distribution on Form AR-OI and on line line 25, column C. and paid estimated tax payments in 2025 income 22 of Form AR1000F/AR1000NR (Other Income). OTHER THAN wages, salaries, tips, etc., write the total paid in this space. The only amount to LINE 38B. Enter total of columns A and B from LINE 33. Add lines 30 through 32 and enter enter here is total payments you made on a 2025 line 25. the total. Declaration of Estimated Income Tax (includes January 15, 2026 installment and/or credit brought LINE 38C. Divide the amount on line 38A by forward from 2024 tax return). the amount on line 38B to arrive at your Arkansas

TAX CREDITS

DO NOT INCLUDE PENALTIES OR INTEREST percentage of income. Enter as a decimal rounded to six places. Do not exceed 100%. AS PART OF THE AMOUNT PAID. LINE 34. Enter the total personal tax credits from line 7C. Example: $2,500/$525,000 = 0.004762 If you and your spouse filed a JOINT or declaration and you and your spouse

ANMIMMMLASMIMMM Z MKNSSSST

LINE 35. To claim the Child Care Credit, use choose to file your tax returns on separate Form AR2441 to figure the amount to be claimed. forms this year, payments made under LINE 38D. Multiply the amount on line 38 by A copy of Form AR2441, "Credit for Child and the joint declaration of estimate will be the decimal on line 38C for Arkansas apportioned Dependent Care Expenses," must be attached credited to the primary filer. If the primary tax liability. to your Arkansas return. taxpayer is deceased, please submit a signed written request that any estimated If you are claiming the Early Childhood Credit PAYMENTS payments or carryovers from the previous on line 43, the total amounts from lines 35 and tax year be moved to the spouse's account. 43 cannot exceed the amount allowed on Form AR2441. LINE 39A. Enter Arkansas tax withheld from your If you are filing prior year tax returns W-2(s) and/or W-2G(s). You have already paid this past the due date of the tax return, the amount of tax during the year. If you have MORE refund/overpayment from those tax returns LINE 36. Complete Form AR1000TC if you are THAN ONE W-2(s) and W-2G(s), be sure to add cannot be carried forward as estimated eligible for any credit(s) listed below and include tax. the Arkansas income tax withheld from all W-2(s) the total on this line. Attach Form AR1000TC. and W-2G(s). Enter the total withheld. State Political Contribution Credit LINE 41. If you filed an Arkansas extension LINE 39B. Enter Arkansas tax withheld from your Other State Tax Credit request and paid tax with your request, enter the 1099-R(s), 1099-PT(s), and/or AR-K1(s). If you Credit for Adoption Expenses amount paid. have MORE THAN ONE 1099-R(s), 1099-PT(s), Phenylketonuria Disorder Credit or AR-K1(s), be sure to add the Arkansas income Stillborn Child Credit tax withheld from all 1099-R(s), 1099-PT(s), and/ LINE 42. PREVIOUS PAYMENTS: This line Additional Tax Credits For Qualified Individuals or AR-K1(s). Enter the total withheld. is for amended returns only. Enter the total of any Individuals with Developmental Disabilities Credit previous payment(s) made with your original return Business Incentive Credits IF YOU AND YOUR SPOUSE ARE FILING ON and/or billing notices and amended return(s). THE SAME RETURN, add the Arkansas state LINE 37. Add lines 34 through 36 and enter income tax withheld from all of your W-2(s), W-2G(s), 1099-R(s), 1099-PT(s), and AR-K1(s). LINE 43. Enter the APPROVED Early Childhood the total. Enter the combined total withheld. Program Credit Form AR2441. This is for individuals with a dependent child placed in an APPROVED LINE 38. Subtract line 37 from line 33. This is childcare facility while the parent or guardian worked If you did not receive (or lost) your your Net Tax. If line 37 is greater than line 33, or pursued employment. (Facility must be approved W-2(s) and Arkansas tax was withheld from enter zero (0). by the Arkansas Department of Education as having your income, you should take the following an appropriate early childhood program as defined steps IN THE ORDER LISTED BELOW: If Total Credits on line 37 is more than "Total Tax" by Arkansas law.) Enter the certification number on line 33, the difference is not refundable. 1) Ask your employer for copies of your and attach Form AR2441 and Certification Form W-2(s). If you cannot obtain them from AR1000EC. Contact your childcare facility for your employer you should Form AR1000EC. NOTE: If your net tax is $1,000 or more, and 2) C o n t a c t t h e S o c i a l S e c u r i t y you failed to make a declaration of Administration at (800) 772-1213. Only If you are claiming the Early Childhood Program

Estimated Tax

(Form AR1000ES, if you cannot obtain your W-2(s) from your Credit on line 43, the total amounts from lines Voucher 1), or pay withholding equal to employer or SSA you may 35 and 43 cannot exceed the amount allowed ninety (90%) of your net tax, a penalty 3) Complete federal Form 4852 and attach on Form AR2441. of ten percent (10%) will be assessed. a copy of your final pay stub to support See instructions for lines 52A and 52B your amounts. for more information. LINE 44. Add the amounts on lines 39A, 39B, 40, 41, 42, and 43. This is your TOTAL PAYMENTS. CAUTION: You WILL NOT receive credit for tax withheld or receive a tax refund, PRORATION unless you attach CORRECT AND LINE 45. PREVIOUS REFUND: This line is LEGIBLE W-2(s) or other approved for amended returns only. Enter the total of any previous refund(s) from your original return and documentation to your tax return. IF FILING A FULL YEAR RESIDENT RETURN, go to amended return(s). instructions for lines 39A and 39B. The instructions DO NOT include FICA, federal income tax, or tax for lines 38A through 38D apply only to nonresidents paid to another state. and part year residents LINE 46. Subtract line 45 from line 44. This is your ADJUSTED TOTAL PAYMENTS. DO NOT correct a W-2 yourself. Your employer NONRESIDENTS AND PART YEAR must issue you a corrected W-2. RESIDENTS ONLY, read the following instructions to determine your correct Arkansas tax liability. Attach a copy of your signed 1040, pages 1 and 2. Please also attach any required federal schedules.

REFUND OR TAX DUE

The State of Arkansas is not responsible for the PAYMENT INFORMATION misapplication of a direct deposit that results from error, negligence or malfeasance on the LINE 47. If line 46 is more than line 38 on Form part of the taxpayer, the provider or preparer, Payment QR code AR1000F or line 38D on Form AR1000NR, you financial institution or any of their agents. overpaid your tax. Write the difference here. If you want a refund only, skip lines 48 and 49 and enter Check your form carefully, since any error could PAY ONLINE: your refund amount on line 50. prevent your bank from accepting your direct deposit. Refunds that are not direct deposited because of Paying online is convenient, secure, and helps LINE 48. You can apply part or all of the tax you Institutional refusal, erroneous account or routing make sure we get your payments on time. Please OVERPAID in 2025 to your tax in 2026. Enter the transit numbers, closed accounts, bank mergers visit our secure website ATAP (Arkansas Taxpayer amount you would like to have carried forward. The or any other reason are issued as paper checks. Access Point) at www.atap.arkansas.gov. ATAP overpayment will be applied directly to your 2026 While the State of Arkansas ordinarily processes allows taxpayers or their representatives to log on, estimated account. If you wish to apply only part of a request for direct deposit, it reserves the right make payments and manage their account online. line 47 to pay 2026 tax, you will be issued a refund to issue a paper check and does not guarantee ATAP is available 24 hours for the balance of your overpayment. a specific date for deposit of the refund into the PAY BY CREDIT CARD taxpayer's account. Please also verify you are NOTE: The amount you carry over to pay using your mailing address on your return, in (Vendor charges nominal fee) 2026 taxes will only be credited to the event we do have to mail out a paper check. the primary filer. It cannot be divided Credit card payments may be made by one of the between the primary filer and spouse. SIGNATURE(S) following methods: If the primary from the previous year  Call 1-800-2PAY-TAXSM (1-800-272-9829) is deceased, you must write a letter  Go to www.acipayonline.com and click Your tax return will not be valid and cannot requesting the carryforward to be on the "Payment Center" link. be processed unless you SIGN IT. applied to the spouse prior to filing. If Credit card payments will be processed by ACI you do not, there could be a delay in Write in the DATE. If you and your spouse are filing Payments, Inc., a private credit card payment processing your return correctly. a joint tax return or filing separately on the same services provider. A convenience fee will be charged return, both of you must sign it. to your credit card for the use of this service. The LINE 49. If you wish to contribute a portion State of Arkansas does not receive this or all of your overpayment, complete Schedule If someone else prepares your return, that person fee. You will be informed of the exact amount of AR1000CO and enter the total amount of your must sign and complete the Paid Preparer section. the fee before you complete your transaction. After donation. Attach Schedule AR1000CO after Form If you prepare your own return, DO NOT use this you complete your transaction you will be given a AR1000F/AR1000NR. section. confirmation number to keep with your records. This payment will post to your account 15 days after the

SET OFF REFUNDS

LINE 50. Subtract lines 48 and 49 from line 47. date payment is completed. It will be effective the This is the amount of your REFUND. date payment was made. If you, your spouse, or former spouse owes a debt PAY BY MAIL: to one of the agencies below, all or part of your The Secretary is allowed 90 days from the NOTE: Do not send currency or coin by mail. refund is subject to being withheld to satisfy the return due date or the date the return was filed, debt. You will receive a letter advising which agency whichever occurs later, to refund an overpayment Complete Form AR1000V (available at www.dfa. has claimed your refund. of tax without interest (Act 262 of 2005). arkansas.gov) and attach a check or money order Any AR housing authority to your return. Write the tax year and your Social Security Number or account number on the check AR circuit, county, district, or city courts LINE 51. If line 38 of Form AR1000F or line 38D or money order, and make your check payable in AR colleges, universities, and technical institutes of Form AR1000NR IS MORE THAN LINE 46, AR Department of Transportation U.S. Dollars to the Department of Finance and YOU OWE ADDITIONAL TAX. Subtract line 46 AR Public Defender Commission Administration. Mail on or before April 15, 2026. from line 38 of Form AR1000F or line 38D of Form AR Real Estate Commission If the payment is for an amended return, mark the AR1000NR. Enter the amount here. This is the box yes on Form AR1000V for "Is Payment for an County tax collectors or treasurers TAX DUE / AMOUNT DUE. Amended Return". Department of Finance and Administration AR Department of Health

PENALTIES & INTEREST

LINE 52A and 52B. UNDERESTIMATE AR Department of Higher Education PENALTY: If required, enter the exception number AR Department of Human Services You must mail your tax return by April 15, 2026. Any from Part I of the AR2210 or the computed penalty AR Employee Benefits Division return not postmarked by April 15, 2026 (unless you from line 17 of AR2210 in the appropriate box. If you Internal Revenue Service have an extension) will be delinquent. A penalty of completed AR2210A, enter "6" in box 52A. Enter Office of Child Support Enforcement one percent (1%) per month for failure to pay and the amount from line 48 of AR2210A in box 52B. Office of Personnel Management five percent (5%) per month for failure to file, up The State Securities Department to a maximum of thirty-five percent (35%), will be Form AR2210 or AR2210A must be attached and The Office of Driver Services assessed on the amount of tax due on an original the exception number entered in box 52A to claim AR Tobacco Control & AR Tobacco Control Board return. Interest of ten percent (10%) per year will also any exclusion from the Underestimate Penalty. AR Public Employees' Retirement System be assessed on any additional tax due, calculated The State Insurance Department from the original due date to the date you paid the The Self-Insured Fidelity Bond Program tax due on an original or amended return. LINE 52C. Add lines 51 and 52B. Enter the total Contractors Licensing Board on this line. An extension to file is not an extension to pay. If you have not paid the amount due by the It is the agency's responsibility to refund any set off original due date you will be subject to a failure to DIRECT DEPOSIT amount paid to the agency in error. If you owe a debt for Arkansas income tax, your federal refund may pay penalty of one percent (1%) per month of the Get your refund faster with direct deposit. be captured to satisfy your state income tax debt. unpaid balance. For direct deposit to your checking or savings In addition to any other penalties assessed, a NOTICE TO MARRIED TAXPAYERS: account, you must enter your routing and account penalty of $500 will be assessed, if any taxpayer If only one of the married taxpayers owes the debt, numbers and check the box for either checking or files what appears to be a return, but the return does the taxpayer who is not liable can avoid having his/ savings. If you checked the box ultimately placing her portion of the joint refund applied to the debt if not contain information on which the correctness your direct deposit into a foreign account, stop here. BOTH taxpayers file using status 5, "Married Filing of the return may be judged, and such conduct is Direct deposits will not be deposited into accounts due to a position which is frivolous or an effort to Separately on Different Returns." outside the United States; this includes Puerto Rico, delay or impede the administration of any State law. Guam and the Virgin Islands.

State of Arkansas Department of Finance and Administration Sales and Use Tax Section

CONSUMER USE TAX FORM

If you purchased taxable merchandise outside the State of Arkansas for use, storage, consumption or distribution within the state, a state and local consumer use tax may be due on the purchase price, including transportation charges. Due to the rapid increase in purchases being made through mail order, telephone, and the Internet, it has become a concern that individuals may not be aware of their obligation to report the consumer use tax on untaxed out of state purchases. Examples of merchandise subject to the consumer use tax include cassettes, CD's, books, furniture, jewelry, food, and clothing. The use tax is a companion tax to the sales tax whose purpose is to not only raise revenue for the state, but more importantly to protect local merchants, who must collect sales tax, from the unfair advantage of out of state sellers who do not collect Arkansas's sales tax. The use tax has been in effect since 1949. The use tax rate is the same as the sales tax rate, 6.50% for all transactions except food purchases which has a reduced rate of 0.125% plus the applicable city and/or county rates where the merchandise is delivered in the state. The tax applies to the purchase price of the merchandise plus any shipping and handling charges that the merchant adds to your bill. If the total tax due is greater than $100 per month, the use tax report should be filed on a monthly basis. If the total tax due is $25 - $100 per month, the use tax report should be filed on a quarterly basis. If the total tax due is less than $25 per month, the use tax report should be filed on an annual basis. Line 1 Indicate the month and year you are reporting. (mm/yyyy)

Report all taxable purchases except food in Column A, food purchases are reported in Column B. Line 3 Fill in the County Rate where you reside (Column A and/or Column B) Line 4 Fill in the City rate where you reside. (Column A and/or Column B) Line 5 Enter total rate - the sum of lines 2 through 4. (Column A and/or Column B) Line 6 Enter total purchases (column A is for all items except food) (column B is for Food only) Line 7 Enter your total tax rate from line 5 Line 8 Multiply line 7 by line 6 and enter the product. Line 9 Add lines 8A and 8B and enter the total. (This is the TOTAL tax to remit with this report.) If you have questions or need additional forms, please call the Sales and Use Tax Office at (501) 682-7104. 1. Report Period ► _____________________ Individual Consumer Use Tax Report A B General State Reduced Food Tax Tax Sales and Use Tax Section 2. State Rate 6.500% 0.125% P. O. Box 8054, Little Rock, AR 72203 3. County Rate + Purchaser(s): 4. City Rate + 5. Total Tax Rate = Social Security Number: Home Address: 6. Purchases $ 7. Total Tax Rate 8. Total Tax $ City/State/Zip: 9. TOTAL Tax Due $ Phone Number: County of Residence: Check here if this is an aviation purchase ► (Attach a copy of the bill of sale) If you live outside the city limits check here ► City and county rate may be obtained from our website. http://www.state.ar.us/salestax If you live in a city other than what is shown in your mailing or by calling (501) 682-7104 address above, please indicate that city here and use that tax rate to compute your tax CU-1 (R 06/2019)

1. Report Period ► _____________________ Individual Consumer Use Tax Report

A B

General State Reduced Food

Tax Tax Sales and Use Tax Section P. O. Box 8054, Little Rock, AR 72203 2. State Rate 6.500% 0.125% 3. County Rate +

Purchaser(s): + 4. City Rate

5. Total Tax Rate =

Social Security Number: Home Address: $

6. Purchases 7. Total Tax Rate

8. Total Tax $

City/State/Zip: $ 9. TOTAL Tax Due Phone Number:

County of Residence: Check here if this is an aviation purchase ► (Attach a copy of the bill of sale) If you live outside the city limits check here ► City and county rate may be obtained from our website. http://www.state.ar.us/salestax If you live in a city other than what is shown in your mailing or by calling (501) 682-7104 address above, please indicate that city here and use that tax rate to compute your tax State of Arkansas Department of Finance and Administration Sales and Use Tax Section

CONSUMER USE TAX FORM

Report all taxable purchases except food in Column A, food purchases are reported in Column B. Line 3 Fill in the County Rate where you reside (Column A and/or Column B). Line 4 Fill in the City rate where you reside (Column A and/or Column B). Line 5 Enter total rate - the sum of lines 2 through 4 (Column A and/or Column B). Line 6 Enter total purchases (column A is for all items except food) (column B is for Food only). Line 7 Enter your total tax rate from line 5. Line 8 Multiply line 7 by line 6 and enter the product. Line 9 Add lines 8A and 8B and enter the total (this is the TOTAL tax to remit with this report). If you have questions or need additional forms, please call the Sales and Use Tax Office at (501) 682-7104. CU-2 (R 06/2019)

PLEASE PRINT AND USE BLACK INK TO COMPLETE Rev. 1-24-19

ARKANSAS VOTER REGISTRATION APPLICATION

Check all that apply: Office Use Only _ This is a new registration. _ This is a name change. _ This is an address change. _ This is a party change. Assigned ID Mr. Last Name Jr. Sr. First Name Middle Name Mrs. Miss Ms. II. III. IV. Address Where You Live (See Section "C" Below) Apt. or Lot # City/Town County State ZIP Code (Rural addresses must draw map.) Address Where You Receive Mail If Different From Above Apt. or Lot # City/Town County State ZIP Code Home & Work Phone Numbers (Optional) Party Affiliation (Optional) / / Date of Birth: Month Day Year (H) (W) E-mail Address (Optional) Have you ever voted in a federal election in this State? Yes No Signature of elector - Please sign full name or put mark. ID Number - Check the applicable box and provide the appropriate number. Arkansas Driver's license number If you do not have a driver's license provide the last 4 digits of social security number I have neither a driver's license nor social security number. The information I have provided is true to the best of my knowledge. I do not claim (A) Are you a citizen of the United States of America and an Arkansas resident? the right to vote in another county or state. If I have provided false information, I Yes No may be subject to a fine of up to $10,000 and/or imprisonment of up to 10 years (B) Will you be eighteen (18) years of age or older on or before election day? under state and federal laws. Yes No (C) Are you presently adjudged mentally incompetent by a court of competent / / Date: jurisdiction? Month Day Year Yes No (D) Have you ever been convicted of a felony without your sentence having been If applicant is unable to sign his/her name, provide name, address and phone number of the person providing assistance: discharged or pardoned? Yes No Name: Address: If you checked No in response to either questions A or B, do not complete this form. If you checked Yes in response to either questions C or D, do not complete this form. City: State: Phone#: Please complete the sections below if: MAIL REGISTRANTS: PLEASE SEE SECTION D. • You were previously registered in another county or state, or Agency Code (For Official Use Only) • You wish to change the name or address on your current registration. / / Date of Birth: Month Day Year Mr. Previous Last Name Jr. Sr. First Name Middle Name A Mrs. Miss Ms. II. III. IV. Previous House Number and Street Name Apt. or Lot # City/Town County State ZIP Code B

IDENTIFICATION REQUIREMENTS

If you live in a rural area but do not have a house or street number, or if you have no address, please show on the map where you live. IMPORTANT: Applicants will be required to verify their • Write in the names of the crossroads (or streets) nearest where you live. registration when voting in person or by absentee ballot • Draw an "X" to show where you live. C by providing a required document or identification card as • Use a dot to show any schools, churches, stores or other landmarks near provided in Arkansas Constitution, Amendment 51, Section where you live and write the name of the landmark. 13. If your voter registration application form is submitted D Example by mail and you are registering for the first time, and you NORTH do not have a valid Arkansas driver's license number or • Grocery Store social security number, in order to avoid the additional Route #2 identification requirements upon voting for the first time you Woodchuck Road must submit with the mailed registration form: (a) a current • Public School and valid photo identification; or (b) a copy of a current utility bill, bank statement, government check, paycheck, or other X government document that shows your name and address.

Little Rock, Arkansas 72203-8111 P.O. BOX 8111 ATTN: Voter Registration

Arkansas Secretary of State

Required Postage Class First From: Deadline Information To qualify to vote in the next election, you must apply to register to vote 30 days before the election. If you mail this form, it must be postmarked by that date. You may also present it to a voter registration agency representative by that date. If you miss the deadline you will not be registered in time to vote in that election. Please don't delay. Make sure your vote counts. If you are qualified and the information on your form is complete, you will be notified of your voting precinct by your local County Clerk. To Mail Fold form on middle perforation, remove plastic strip, seal at bottom, stamp and mail. Questions? Call your local County Clerk or

Arkansas Secretary of State

John Thurston Elections Division - Voter Services 1-800-482-1127 Contact your County Clerk if you have not recived confirmation of this application within two weeks

ITEMIZED DEDUCTIONS

of the taxpayer's principal residence; and LINE 16. If you made contributions in excess of sixty percent (60%) of your adjusted gross income,

INSTRUCTIONS

2. Reflect an established business practice you may carry the excess deduction over for a (FORM AR3) of charging points in the geographical area period of five (5) years. where the loan is made; and If you are deducting an excess contribution from 3. Do not exceed the number of points a previous year, enter the amount and year of the MEDICAL AND DENTAL EXPENSES generally charged for the type of transaction. original contribution. (Points paid in refinancing a mortgage must List only amounts you paid and for which you were be amortized over the life of the loan.) LINE 17. Add lines 13, 14, 15, and 16. not reimbursed. NOTE: In order to deduct the full amount of the CASUALTY AND THEFT LOSSES points paid, payment of the points must LINE 1. Enter total medical and dental expenses, be made from separate funds brought less reimbursements from insurance or other to the loan closing. LINE 18. The method of computing casualty sources. See the chart on page 18 for examples of deductible and nondeductible expenses. or theft losses is the same as the federal method LINE 11. Enter deductible investment interest. with the $100 exclusion. The amount of each loss The deduction is limited to the amount of investment must exceed ten percent (10%) of your adjusted LINE 2. Enter the total amount from Form AR1000F/ gross income. Attach Form AR4684 and provide income. Interest that is disallowed because of the AR1000NR, lines 25A and 25B. limitation can be carried forward to the next year necessary supporting documents. and deducted to the extent of the limitation in the LINE 3. Multiply line 2 by ten percent 10% (.10); If you have a Disaster Loss in 2026 on property in carryover year. Attach federal Form 4952. otherwise, enter zero (0). a federal disaster area, you may elect to deduct the loss as an itemized deduction in 2025. If you elect LINE 12. Add lines 8, 9, 10, and 11. to report the loss on your 2025 return, you cannot LINE 4. Subtract line 3 from line 1; if more than report the loss on your 2026 return. CONTRIBUTIONS line 1, enter zero (0). A disaster loss is the only loss which may be carried TAXES LINE 13. Enter the total contributions you made back. You may amend your 2024 return to report a by cash or check. If you gave $3,000 or more to disaster loss incurred in 2025. If you elect to amend LINE 5. You may deduct real estate taxes you any one organization, list the donee and amount your 2024 return, you cannot report the loss on your paid on property you own that was not used for given. If you have non-cash contributions of $500 2025 return. If loss occurred in a federal disaster business. Do not include any special assessments or more, attach federal Form 8283. area, list location on line 18. or levy taxes. LINE 19. Enter your Post-Secondary Education Some taxes you CANNOT deduct are: LINE 14. In addition to other contributions, a deduction is allowed for the donated value of artistic, Tuition Deduction and attach Form AR1075(s). Arkansas income taxes literary, and musical creations if the following Car tags & registration qualifications are met:

MISCELLANEOUS DEDUCTIONS

Cigarette and beverage taxes SUBJECT TO THE 2% AGI Dog licenses 1. The taxpayer making the donation derived Estate taxes LIMITATION at least fifty percent (50%) of his/her current Federal income taxes or prior year income from an art related Federal Social Security taxes profession; LINE 20. Enter unreimbursed employee business Hunting and fishing licenses expenses. Arkansas recognizes the federal mileage Improvement taxes 2. The fair market value of the art work has allowance for computing business travel expenses. Sales taxes been verified by an approved independent Attach Form AR2106. appraiser, and a copy of the appraisal is attached; LINE 6. Taxes you may deduct on this line: LINE 21. Other deductions include: 3. The artwork was donated to a museum, art City income taxes Union or professional dues gallery, or nonprofit charitable organization Mississippi gambling taxes Tax return preparation fees Personal property taxes qualified under Internal Revenue Code Expenses for safety equipment Taxes paid to a foreign country on income § 501(C)(3) and located in the State of taxed on this return Arkansas; and Expenses of entertaining customers Tools and supplies 4. The deduction for donated art work does not LINE 7. Add the amounts on lines 5 and 6. Fees paid to employment agencies exceed fifteen percent (15%) of the donor's Brokerage fees (Investment fees) & expenses gross income in the calendar year of donation.

INTEREST EXPENSE

Attach supporting schedule or LINE 15. List other deductible contributions: statement. LINE 8. You may deduct the home mortgage interest paid to a bank or other financial institution. 1. Unreimbursed amounts spent to maintain Items not deductible: an elementary or high school student (other Appraisal fees for casualty loss than a dependent or relative) in a taxpayer's The deduction is generally limited to interest Casualty & theft loss while as an employee home under a program sponsored by a attributable to a debt for not more than the cost charitable organization. Credit card convenience fees of the principal, and/or second residence, plus Fees to collect interest & dividends. improvements. 2. A gift of property to a non-profit organization. Hobby expenses in excess of hobby income LINE 9. Deduct home mortgage interest paid Attach a description of the property, date of Indirect miscellaneous deductions from passgift, and method of valuation. For each gift in to an individual on this line, and list that person's through entities excess of $500, list any conditions attached to name and address. Service charges on dividend reinvestment the gift, manner of acquisition, and cost or basis plans if owned by you for less than five (5) years. LINE 10. Enter the amount of deductible points Loss on deposits in an insolvent or bankrupt paid on this line. Deductible points are those that: financial institution NOTE: Payments to private academies or other Loss on traditional IRAs or Roth IRAs when all schools for the education of dependents amounts have been distributed to you. 1. Are incurred in the purchase or improvement are not deductible as contributions.

LINE 22. Add lines 20 and 21.

OTHER MISCELLANEOUS PRORATED ITEMIZED DEDUCTIONS DEDUCTIONS

LINE 23. Enter the combined amount from Form AR1000F/AR1000NR, lines 25A, and 25B. LINE 26. Volunteer firefighters may deduct LINE 31. If you are married filing separately, status unreimbursed expenses of firefighting equipment 4 or 5, you must prorate your itemized deductions LINE 24. Multiply line 23 by two percent (2% required by the volunteer fire department and/ between spouses. For status 4 filers, enter your AGI or .02). or loss of value of personal property damaged or from line 25, column A, and your spouse's AGI from destroyed during volunteer firefighting activities. To line 25, column B of Form AR1000F/AR1000NR. LINE 25. Subtract line 24 from line 22. This is qualify, you must have received less than $5,000 total Enter these amounts on lines 31A and 31B. your total allowable miscellaneous deductions. compensation for the taxable year from the volunteer fire department you served. This deduction may LINE 32. Add lines 31A and 31B. not exceed $1,000 per volunteer firefighter. LINE 33. Divide line 31A by line 32 and enter LINE 27. Enter your gambling losses here. the percentage here. Round to the nearest whole Gambling losses cannot exceed gambling percent. winnings. LINE 34. Multiply the total itemized deductions LINE 28. Enter your other miscellaneous deductions reported on line 30 by your percentage on line not subject to the two percent (2% or .02) AGI limit. 33. Enter the result here and on Form AR1000F/ Attach a detailed schedule of each deduction. AR1000NR, line 27, column A. LINE 29. Add lines 26, 27, and 28. LINE 35. Subtract line 34 from line 30. Enter the result here and on Form AR1000F/AR 1000NR, line ifkb PMK ^## +(-$2 QI TINOINTINUINVI OR ~-# OVK 27, column B. If you and your spouse are using status 5, this is the amount of the total itemized deductions your spouse is allowed to claim on his/ her tax return. Deductible vs. Nondeductible Medical Expenses The chart below lists specific types of expenses and whether or not a deduction for the ex pense is permitted.

Deductible Nondeductible

Alcoholism, treatment of Anticipated medical expenses

Ambulance hire Baby-sitting expenses to enable

Attendant to accompany blind parent to see doctor

or deaf student Cosmetic surgery, unnecessary

Chiropractor Diaper service

Contact lenses Ear piercing

Contraceptives, prescription Electrolysis

Dental fees Funeral expenses

Drug addiction, recovery from Gravestone

Drugs, prescription Hair transplants, surgical

Eye examinations and glasses Health club dues

Hearing aids Hygienic supplies

Insulin Insurance premiums-loss of income

Laser eye surgery Insurance premiums-loss of limb

Long-term care expenses Marriage counseling

Orthopedic shoes Maternity clothes

Psychiatric care Spiritual guidance

Psychologist Tattoos

Smoking, program to stop Teeth, whitening

Wheelchair Toilet articles

X-rays Trips, general health improvement

STUDENT LOAN INTEREST WORKSHEET

1. Enter the total interest you paid in 2025 on qualified student loans........................................1______________ 2. Enter the smaller of line 1 above or $2,500. ...........................................................................2______________

3. Enter the amount(s) from Form AR1000F/AR1000NR, line(s) 23A and 23B..........................3______________ 4. Enter total adjustments from Form AR1000F/AR1000NR, line(s) 24A and 24B.

(Do not include the deduction for interest paid on student loans, line 6, AR1000ADJ)...........4______________ 5. Modified AGI. Subtract line 4 from line 3. ...............................................................................5______________

Note: If line 5 is $100,000 or more and you are filing status 1, 3, or 6 or $200,000 or more

and you are filing status 2 or 4, STOP HERE. You cannot take the deduction. 6. Enter: $85,000 if filing status 1, 3, or 6; $170,000 if filing status 2 or 4. .................................6______________ 7. Subtract line 6 from line 5.

If zero or less, enter -0- here and on line 9, skip line 8, and go to line 10. .......................7______________ 8. Divide line 7 by $15,000 ($30,000 if filing status 2 or 4).

Enter result as a decimal (rounded to at least three places)...................................................8______________ 9. Multiply line 2 by line 8. ..........................................................................................................9______________ 10. Allowable Deduction: Subtract line 9 from line 2.

Enter the result here and on Form AR1000ADJ, line 6. .......................................................10______________ FILING STATUS 4 ONLY

Primary

Spouse 11. Enter the total interest for each spouse

up to the combined amount on line 1. ......................................... 11A______________ 11B______________ 12. Total amount paid from line 1. ....................................................... 12______________ 13. Divide line 11A by line 12.

Enter result as a decimal (rounded to at least three places). ........ 13______________ 14. Multiply line 10 by the amount on line 13.

Enter here and on AR1000ADJ, line 6, column A. ......................... 14______________ 15. Subtract line 14 from line 10. Enter here and on AR1000ADJ, line 6, column B. ................15______________

IRA PHASE-OUT CHART YOUR ALLOWABLE TRADITIONAL IRA DEDUCTION IF YOUR FILING

Phases out when Will be zero when STATUS IS: Arkansas AGI exceeds: Arkansas AGI is: Single, Head of Household $79,000 $89,000

Married Filing on Same Return (Status 2 or 4), or Surviving Spouse $126,000 $146,000 Married Filing on Separate Returns (Status 5) $0 $10,000 Nonactive Spouse (Income Computed Jointly) $236,000 $246,000 If your Arkansas AGI is within one of the above phaseout ranges, see IRS Publication 590 to figure your allowable IRA deduction.

SELF-EMPLOYED HEALTH INSURANCE DEDUCTION WORKSHEET

1. Enter the total amount paid in 2025 for health insurance coverage established under

your business for 2025 for you, your spouse, and your dependents. ..............................................1_____________

2. Enter your net profit and any other earned income* from the business under which the

insurance plan was established, less any deductions on Form AR1000ADJ, line 10. ......................2_____________ 3. Enter the smaller of line 1 or line 2 here and on Form AR1000ADJ, line 9. (Do not include this amount in figuring your medical expense deduction on Itemized Deduction, Form AR3)....3_____________ *Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. It does not include capital gain income. If you were more than a two percent (2%) shareholder in an S corporation, earned income is your wages from that corporation.

MILEAGE AND DEPLETION ALLOWANCES

Mileage Allowance January 1 to Dec. 31, 2025 Business.......................................................................................................................................................70 cents/mile

Charitable.....................................................................................................................................................14 cents/mile

Medical/Moving.............................................................................................................................................21 cents/mile

Mail Carrier (rural)......................................................................................................................Reimbursement received Depletion Allowance Depletion (gas and oil)............................................................................................................................Same as federal

(Fifteen percent (15%) for most gas and oil production)

DEPRECIATION INFORMATION

Section 179 Facts Arkansas adopted IRC §179 as in effect on January 1, 2022, for purchases made after 2022. Deduction Limit $1,250,000   Cost of qualifying property limit $3,130,000 No deduction allowed above $3,130,000 with deduction phasing out dollar for dollar until hitting $0 at $4,270,000  More than one property placed in service limit $3,130,000. Divide the deduction among the property in any way  desired as long as the total amount stays under the deduction limit Any cost not deducted in one year may be carried forward to next year  Deduction may not be used to reduce taxable income below zero 

HOW TO FILL OUT YOUR CHECK

Make your check payable to "Dept. Date and mail payment on of Finance and Administration". or before April 15th, 2026. Lynne Taxpayer 2222 Austin Ave  April 15, 2026 Tony, AR 11122

Date Phone (501) 555-1552

PAY TO THE

 Dept. of Finance and Administration $ 125.00 ORDER OF: 

One hundred twenty five and no/100 

DOLLARS

Tax year 2025 MEMO: Lynne Taxpayer 12345678-IIT   Make sure both amounts match Include your Account ID or Social Security Don't forget to sign your check! Number and the tax year on the memo line.

ADDITIONAL TAX CREDIT FOR QUALIFIED INDIVIDUALS WORKSHEET

An individual taxpayer having a net income up to $27,600 and who timely files a tax return is allowed an additional tax credit. If your net income amount on line 28 is $27,600 or less, fill out the worksheet below to determine amount of credit. Filing Status 1,3,5, and 6 1. Enter amount from line 28 of your AR1000F or AR1000NR........................................................................................ 1. 2. Find income range in the table below. Enter corresponding credit here and on line 6 of the AR1000TC............................................................................................................................................................ 2. Filing Status 2 1. Enter amount from line 28 of your AR1000F or AR1000NR....................................................................................... 1. 2. Find your net taxable income in the table below. Enter corresponding credit here..................................................... 2. 3. Double the credit from line 2 . Enter the amount here and on line 6 of the AR1000TC.............................................. 3. Primary Spouse Filing Status 4 1. Enter amount from line 28 of your AR1000F or AR1000NR................................................ 1A. 1B. 1B. 2. Find your net taxable income in the table below. Enter corresponding credit for each spouse here..... 2A. 2B. 3. Add primary and spouse columns from line 2 above. Enter the amount here and on line 6 of the AR1000TC........................................................................................................................................................ 3.

ADDITIONAL TAX CREDIT FOR QUALIFIED INDIVIDUALS TABLE

Income Range Credit $0 - $26,500 $60 $26,501 - $26,600 $55 $26,601 - $26,700 $50 $26,701 - $26,800 $45 $26,801 - $26,900 $40 $26,901 - $27,000 $35

AOTIMMN J AOTINMM $30

AOTINMN J AOTIOMM $25

AOTIOMN J AOTIPMM $20 $27,301 - $27,400 $15 $27,401 - $27,500 $10

AOTIRMN J AOTISMM

$5 $27,601 and up $0 (R 10/10/2025)

FOR TAXPAYERS' INFORMATION Individual and corporation income taxes are the largest source of state general revenue. $8,315.6 MILLION GENERAL REVENUE TAX Where It Comes From: Other $19.9, 0.2% Sales/Use $3,575.6, Income Taxes 43.0% $4,105.7, 49.4% Misc/Alcohol/ Tobacco $389.7, Insurance 4.7% Taxes $224.7, 2.7% $8,315.6 MILLION GENERAL REVENUE TAX Where It Is Spent: Refunds to Taxpayers Central Services

ATOPKRI UKTB

$249.5, 3.0% Budgeted Surplus Human Services ermzuroxm stouf $185.1, 2.2% General Public Education Government etmzutorm uxouf $528.0, 6.4% Criminal Justice/Military $693.9, 8.3% Aid to Cities and Counties $50.8, 0.6%

STATE OF ARKANSAS DEPARTMENT OF FINANCE AND ADMINISTRATION

YOUR RIGHTS AS A TAXPAYER

You have the right to a full explanation of all actions by any employee of the Secretary of the Department of Finance and Administration both during an audit and during collection activities. • All tax information contained in the records and files of the Secretary of the Department of Finance and Administration (hereinafter "Secretary") pertaining to you or your business is confidential subject to exceptions in Ark. Code Ann. § 26-18-303. • You may represent yourself in any proceeding or interview before the Secretary or you may be represented by anyone whom you authorize in writing to be your representative. • You have the right to consult with a lawyer, accountant, or other representative at any time during an interview with an employee of the Secretary. The Secretary shall suspend the interview to allow you to consult with your representative. • You may record any interview with the Secretary or his or her employee at your expense. You should let the Secretary or his or her employee know in advance of your intention to record the interview. The Secretary may likewise record an interview, and a copy may be obtained within a reasonable time at your expense. • You may protest a proposed assessment of tax by filing a petition with the Tax Appeals Commission ("Commission"). You must file your petition in writing no later than 90 days from the date the Department issues a proposed assessment. The petition may be heard in-person, by teleconference, by videoconference, by any combination of those means, or solely upon the documents filed with the Commission. If you do not file a petition with the Commission, you may still pursue judicial remedies by filing an action in circuit court. • A decision of the Commission has the same effect and shall be enforced in the same manner as a decision of a circuit court, unless judicial review of the decision is pending. After the issuance of the Notice of Final Assessment or the final decision of the Commission, you may seek judicial relief by following the procedures stated in the Arkansas Tax Procedure Act and appealing the tax assessment to circuit court. To pursue your appeal of a tax assessment to circuit court, you must do one of the following:

(1) File suit within 180 days of the date of the Notice of Final Assessment or final decision of the Commission if the taxpayer does not make any payment of the tax, penalty, or interest due;

(2) Pay the entire amount of tax due within one year of the date of the Notice of Final Assessment or final decision of the Commission and file suit within one year of the date of payment; or

(3) File suit within one year of the date of the final decision of the Commission to recover assessed tax, penalty, and interest paid prior to the time for issuance of the Notice of Final Assessment. • A taxpayer may file an amended return or a verified claim for credit or refund of an overpayment of any state tax within three years from the date the return was filed or two years from the date the tax was paid, whichever is later. Any amended return or claim for refund should be filed with the office of the Revenue Division which administers the type of tax in question. The ability to file an amended return is not available to a taxpayer whose liability was determined as a result of an audit by the Department. • If the Secretary disallows the refund claim either in whole or in part, the Secretary will issue a Notice of Claim Denial. You may protest the Notice of Claim Denial by filing a petition with the Commission. This protest must be filed with the Commission within 90 days from the date the Department issues the Notice of Claim Denial. • Following the final decision of the Commission, you may seek judicial relief from the Notice of Claim Denial by appealing the decision to circuit court. Judicial review is available whether or not you filed a petition with the Commission. To pursue your appeal to circuit court, you must file suit within one year of the date of the mailing of the Notice of Claim Denial or the final determination of the Commission. • Any taxpayer who wishes to file a petition to protest a proposed assessment or refund claim denial should file the petition in writing to: Tax Appeals Commission Mail: 900 West Capitol Avenue, Suite 310, Little Rock AR 72201 Online: ig.arkansas.gov/tax-appeals-commission/ • In administering the state tax laws, the Secretary is authorized by law to make an examination or investigation of the business, books, and records of the taxpayer. If the Secretary determines that an additional amount of tax is due, then a Notice of Proposed Assessment shall be issued to the taxpayer. The taxpayer may seek relief from the Notice of Proposed Assessment as outlined above. If the taxpayer fails to preserve and maintain records suitable to determine the amount of tax due or to prove accuracy of any return, the Secretary may make an estimated assessment based upon the best information available as to the amount of tax due by the taxpayer. • The Secretary may issue a jeopardy assessment against any taxpayer (1) whose tax liability exceeds any bond on file indemnifying the state for the payment of a state tax, (2) who intends to leave the State, remove his or her property, or conceal himself or herself or his or her property, (3) who intends to discontinue his or her business without making adequate provisions for payment of state taxes, or (4) who does any other act tending to prejudice or jeopardize the Secretary's ability to compute, assess, or collect any state tax. Any taxpayer seeking relief from a jeopardy assessment must file a petition with the Commission within five days from the receipt of the jeopardy assessment. • When collecting any state tax due from a taxpayer, the Secretary is authorized to file a Certificate of Indebtedness (state tax lien) with the circuit clerk of any county of this state certifying that the person named therein is indebted to the state for the amount of tax due as established by the Secretary. The Certificate of Indebtedness shall have the same force and effect as the entry of a judgment rendered by a circuit court and shall constitute a lien upon the title of any real and personal property of the taxpayer in the county where the Certificate of Indebtedness is recorded. • After the filing of the Certificate of Indebtedness, the Secretary may take all steps authorized by law for the collection of the tax, including the issuance of a writ of execution, garnishment, and cancellation of any state tax permits or registrations. • Any court costs or sheriff's fees which result from the Secretary's attempt to collect delinquent taxes shall be collected from the taxpayer in addition to the tax, interest, and penalties included in the Certificate of Indebtedness. Revised 01/2023

2025 Low Income Tax Tables QUALIFICATIONS: 1. Your total income from all sources (regardless of whether the income is taxable to Arkansas) must fall within the limits of the appropriate table based on your filing status. 2. Married couples must file a joint return (Filing Status 2) to qualify to use these tables. 3. If you use an exemption for military compensation, military retirement or employment related pension income, you do not qualify. 4. If you itemize your deductions, you must use the Regular Income Tax Table. 5. Find your Adjusted Gross Income from line 25, AR1000F/AR1000NR, in the appropriate table below. Your tax is to the right of this amount. Enter the tax on line 29, AR1000F/AR1000NR. Head of Head of Household/Surviving Spouse Household/Surviving Spouse Single with 1 or No with 2 or More (FILING STATUS 1) Dependents Dependents (FILING STATUS 3 or 6) (FILING STATUS 3 or 6)

IF YOUR ADJUSTED IF YOUR ADJUSTED IF YOUR ADJUSTED GROSS INCOME IS GROSS INCOME IS

GROSS INCOME IS YOUR YOUR YOUR FROM TO TAX IS FROM TO TAX IS FROM TO TAX IS

14,643 20,820

24,818

20,821 20,900 14,644 14,700 24,819 24,900

20,901 21,000

14,701 14,800 24,901 25,000

21,001 21,100

14,801 14,900 25,001

ORINMM 21,101 21,200

14,901 15,000

ORINMN ORIOMM 21,201 21,300

15,001 15,100

ORIOMN

25,300

21,301 21,400

15,101 15,200 21,401 25,301 25,400

21,500

25,401 25,500

15,201 15,300 21,501 21,600

15,301 15,400 21,601 21,700

25,501

ORISMM 21,701 21,800

ORISMN ORITMM 15,401 15,500 21,801

21,900

ORITMN

25,800

15,501 15,600 21,901 22,000

25,801 25,900

15,601 15,700 22,001 22,100

25,901 26,000

15,701 15,800 22,101 22,200

26,001 26,100

15,801 15,900 22,201 22,300

26,101 26,200

15,901 16,000 22,301 22,400

26,201 26,300

16,001 16,100 22,401 22,500

26,301 26,400

22,501 22,600

16,101 16,200 26,401 26,500

22,601 22,700

16,201 16,300 26,501 26,600

22,701 22,800

16,301 16,400 26,601 26,700

22,801 22,900

16,401 16,500 22,901 23,000

26,701 26,800

16,501 16,600 23,001 23,100

26,801 26,900

16,601 16,700 23,101

23,200 26,901 27,000

16,701 16,800 23,201 23,300

27,001 27,100

16,801 16,900 23,301 23,400 27,101 27,200

23,401 23,500

16,901 17,000 27,201 27,300

23,501 23,600

17,001

NTINMM 27,301 27,400

23,601 23,700

NTINMN NTIOMM 27,401 27,500

23,701 23,800

NTIOMN

17,300 27,501 27,600

23,801 23,900

27,601 27,700

17,301 17,400 23,901 24,000

17,401 17,500 27,701 27,800

24,001 24,100

27,801 27,900

24,101 24,200

*Above $17,500, use Standard or Itemized 24,201 24,300

27,901 28,000

Deductions and Regular Income Tax Table 24,301 24,400

28,001 28,100

(Rev 12/12/2025) 24,401 24,500

28,101 28,200

24,501 24,600

28,201 28,300

24,601 24,700

28,301 28,400

24,701 24,800

28,401 28,500

24,801

24,900 28,501 28,600

24,901 25,000

28,601 28,700

25,001

ORINMM 28,701 28,800

ORINMN ORIOMM 28,801 28,900

ORIOMN

25,300

28,901 29,000

*Above $25,300, use Standard or Itemized Deductions and Regular Income Tax Table *Above $29,000, use Standard or Itemized Deductions and Regular Income Tax Table

2025 Low Income Tax Tables Married Filing Joint (FILING STATUS 2) Married Filing Joint (FILING STATUS 2) With One or No Dependents With Two or More Dependents

IF YOUR ADJUSTED GROSS INCOME IS IF YOUR ADJUSTED GROSS INCOME IS YOUR TAX IS

YOUR TAX IS FROM TO FROM TO

29,722

29,723 29,800

24,695

29,801 29,900

24,696 24,700

29,901 30,000

24,701 24,800

30,001 30,100

24,801 24,900

30,101 30,200

24,901 25,000

30,201 30,300

25,001

ORINMM 30,301 30,400

30,401 30,500

ORINMN ORIOMM 30,501 30,600

ORIOMN

25,300

30,601 30,700

25,301 25,400

30,701 30,800

25,401 25,500

30,801 30,900

25,501

ORISMM 30,901 31,000

ORISMN ORITMM 31,001 31,100

31,101 31,200

ORITMN

25,800

31,201 31,300

25,801 25,900

31,301 31,400

25,901 26,000

31,401 31,500

26,001 26,100

31,501 31,600

26,101 26,200

31,601 31,700

26,201 26,300

31,701 31,800

26,301 26,400

31,801 31,900

31,901 32,000

26,401 26,500

32,001 32,100

26,501 26,600

32,101 32,200

26,601 26,700

32,201 32,300

26,701 26,800

32,301 32,400

26,801 26,900

32,401 32,500

26,901 27,000

32,501 32,600

32,601 32,700

27,001 27,100

32,701 32,800

27,101 27,200

32,801 32,900

27,201 27,300

32,901 33,000

27,301 27,400

33,001 33,100

27,401 27,500

33,101 33,200

27,501 27,600

33,201 33,300

33,301 33,400

27,601 27,700

33,401 33,500

27,701 27,800

33,501 33,600

27,801 27,900

33,601 33,700

27,901 28,000

33,701 33,800

28,001 28,100

33,801 33,900

28,101 28,200

33,901 34,000

28,201 28,300

34,001 34,100

34,101 34,200

28,301 28,400

34,201 34,300

28,401 28,500

34,301 34,400

OUIRMN OUISMM QUO 34,401 34,500

OUISMN OUITMM QVP 34,501 34,600

OUITMN OUIUMM RMP

34,601 34,700 28,801 28,900 514

34,701 34,800

34,801 34,900 28,901 29,000 524

34,901 35,000 *Above $29,000, use Standard or Itemized Deductions and Regular Income Tax Table

35,001 35,100

35,101 35,200 (Rev 09/29/2025)

35,201 35,300 35,301 35,400 714

PRIQMN PRIRMM TOR PRIRMN PRISMM TPS PRISMN PRITMM TQT PRITMN PRIUMM TRU

35,801 35,900 769 35,901 36,000 779 36,001 36,100 790 *Above $36,100 use Standard or Itemized Deductions and Regular Income Tax Table

2025 Regular Income Tax Table Instructions: 1. Find your net taxable income from line 28, AR1000F/AR1000NR, in the table below. Your tax is to the right of this amount. 2. Married couples must use the same filing status and tax table. If one spouse uses the Regular Income Tax Table, then both must use the Regular Income Tax Table. 3. Be sure to subtract line 27 (standard deduction or your itemized deductions) from line 25 before using the Regular Income Tax Table. If you and your spouse use Filing status 4 or 5, make sure you prorate your itemized deductions between you and your spouse. Current year indexed tax brackets are available on our website at www.dfa.arkansas.gov/incometax If Your Income If Your Income If Your Income If Your Income

YOUR YOUR YOUR YOUR is is is is

TAX TAX TAX TAX As Much But Less As Much But Less As Much But Less As Much But Less

IS IS IS IS

As Than As Than As Than As Than 5,000 9,000 13,000 17,000 5,100 9,000 9,100 13,000 13,100 17,000

NTINMM 5,100 5,200 9,100 9,200 13,100 13,200

NTINMM NTIOMM 5,200 5,300 9,200 9,300 13,200 13,300

NTIOMM

17,300 5,300 5,400 9,300 9,400 13,300 13,400 17,300 17,400 5,400 5,500 9,400 9,500 13,400 13,500 17,400 17,500 5,500 5,600 9,500 9,600 13,500 13,600 17,500

NTISMM 5,600 5,700 9,600 9,700 13,600 13,700

NTISMM NTITMM 5,700 5,800 9,700 9,800 13,700 13,800

NTITMM

17,800 5,800 5,900 9,800 9,900 13,800 13,900 17,800 17,900 5,900 6,000 9,900 10,000 13,900 14,000 17,900 18,000 6,000 10,000 14,000 18,000 6,000 6,100 10,000 10,100 14,000 14,100 18,000 18,100 6,100 6,200 10,100 10,200 14,100 14,200 18,100 18,200 6,200 6,300 10,200 10,300 14,200 14,300 18,200 18,300 6,300 6,400 10,300 10,400 14,300 14,400 18,300 18,400 6,400 6,500 10,400 10,500 14,400 14,500 18,400 18,500 6,500 6,600 10,500 10,600 14,500 14,600 18,500 18,600 6,600 6,700 10,600 10,700 14,600 14,700 18,600 18,700 6,700 6,800 10,700 10,800 14,700 14,800 18,700 18,800 6,800 6,900 10,800 10,900 14,800 14,900 18,800 18,900 6,900 7,000 10,900 11,000 14,900 15,000 18,900 19,000 7,000 11,000 15,000 19,000 7,000 7,100 11,000 11,100 15,000 15,100 19,000 19,100 7,100 7,200 11,100 11,200 15,100 15,200 19,100 19,200 7,200 7,300 11,200 11,300 15,200 15,300 19,200 19,300 7,300 7,400 11,300 11,400 15,300 15,400 19,300 19,400 7,400 7,500 11,400 11,500 15,400 15,500 19,400 19,500 7,500 7,600 11,500 11,600 15,500 15,600 19,500 19,600 7,600 7,700 11,600 11,700 15,600 15,700 19,600 19,700 7,700 7,800 11,700 11,800 15,700 15,800 19,700 19,800 7,800 7,900 11,800 11,900 15,800 15,900 19,800 19,900 7,900 8,000 11,900 12,000 15,900 16,000 19,900 20,000 8,000 12,000 16,000 20,000 8,000 8,100 12,000 12,100 16,000 16,100 20,000 20,100 8,100 8,200 12,100 12,200 16,100 16,200 20,100 20,200 8,200 8,300 12,200 12,300 16,200 16,300 20,200 20,300 8,300 8,400 12,300 12,400 16,300 16,400 20,300 20,400 8,400 8,500 12,400 12,500 16,400 16,500 20,400 20,500 8,500 8,600 12,500 12,600 16,500 16,600 20,500 20,600 8,600 8,700 12,600 12,700 16,600 16,700 20,600 20,700 8,700 8,800 12,700 12,800 16,700 16,800 20,700 20,800 8,800 8,900 12,800 12,900 16,800 16,900 20,800 20,900 8,900 9,000 12,900 13,000 16,900 17,000 20,900 21,000 (Rev 09/29/2025)

2025 Regular Income Tax Table If Your Income If Your Income If Your Income If Your Income is YOUR is YOUR is YOUR is

YOUR TAX TAX TAX TAX

As Much But Less IS As Much But Less IS As Much But Less IS As Much But Less IS As Than As Than As Than As Than 21,000 26,000 31,000 36,000 21,000 21,100 26,000 26,100 31,000 31,100 36,000 36,100 21,100 21,200 26,100 26,200 31,100 31,200 36,100 36,200 21,200 21,300 26,200 26,300 31,200 31,300 36,200 36,300 21,300 21,400 26,300 26,400 31,300 31,400 36,300 36,400 21,400 21,500 26,400 26,500 31,400 31,500 36,400 36,500 1,002 21,500 21,600 26,500 26,600 31,500 31,600 36,500 36,600 1,005 21,600 21,700 26,600 26,700 31,600 31,700 36,600 36,700 1,009 21,700 21,800 26,700 26,800 31,700 31,800 36,700 36,800 1,013 21,800 21,900 26,800 26,900 31,800 31,900 36,800 36,900 1,017 21,900 22,000 26,900 27,000 31,900 32,000 36,900 37,000 1,021 22,000 27,000 32,000 37,000 22,000 22,100 27,000 27,100 32,000 32,100 37,000 37,100 1,025 22,100 22,200 27,100 27,200 32,100 32,200 37,100 37,200 1,029 22,200 22,300 27,200 27,300 32,200 32,300 37,200 37,300 1,033 22,300 22,400 27,300 27,400 32,300 32,400 37,300 37,400 1,037 22,400 22,500 27,400 27,500 32,400 32,500 37,400 37,500 1,041 22,500 22,600 27,500 27,600 32,500 32,600 37,500 37,600 1,044 22,600 22,700 27,600 27,700 32,600 32,700 37,600 37,700 1,048 22,700 22,800 27,700 27,800 32,700 32,800 37,700 37,800 1,052 22,800 22,900 27,800 27,900 32,800 32,900 37,800 37,900 1,056 22,900 23,000 27,900 28,000 32,900 33,000 37,900 38,000 1,060 23,000 28,000 33,000 38,000 23,000 23,100 28,000 28,100 33,000 33,100 38,000 38,100 1,064 23,100 23,200 28,100 28,200 33,100 33,200 38,100 38,200 1,068 23,200 23,300 28,200 28,300 33,200 33,300 38,200 38,300 1,072 23,300 23,400 28,300 28,400 33,300 33,400 38,300 38,400 1,076 23,400 23,500 28,400 28,500 33,400 33,500 38,400 38,500 1,080 23,500 23,600 28,500 28,600 33,500 33,600 38,500 38,600 1,083 23,600 23,700 28,600 28,700 33,600 33,700 38,600 38,700 1,087 23,700 23,800 28,700 28,800 33,700 33,800 38,700 38,800 1,091 23,800 23,900 28,800 28,900 33,800 33,900 38,800 38,900 1,095 23,900 24,000 28,900 29,000 33,900 34,000 38,900 39,000 1,099 24,000 29,000 34,000 39,000 24,000 24,100 29,000 29,100 34,000 34,100 39,000 39,100 1,103 24,100 24,200 29,100 29,200 34,100 34,200 39,100 39,200 1,107 24,200 24,300 29,200 29,300 34,200 34,300 39,200 39,300 1,111 24,300 24,400 29,300 29,400 34,300 34,400 39,300 39,400 1,115 24,400 24,500 29,400 29,500 34,400 34,500 39,400 39,500 1,119 24,500 24,600 29,500 29,600 34,500 34,600 39,500 39,600 1,122 24,600 24,700 29,600 29,700 34,600 34,700 39,600 39,700 1,126 24,700 24,800 29,700 29,800 34,700 34,800 39,700 39,800 1,130 24,800 24,900 29,800 29,900 34,800 34,900 39,800 39,900 1,134 24,900 25,000 29,900 30,000 34,900 35,000 39,900 40,000 1,138 25,000 30,000 35,000 40,000 25,000

ORINMM 30,000 30,100 35,000 35,100 40,000 40,100 1,142

ORINMM ORIOMM 30,100 30,200 35,100 35,200 40,100 40,200 1,146

ORIOMM

25,300 30,200 30,300 35,200 35,300 40,200 40,300 1,150 25,300 25,400 30,300 30,400 35,300 35,400 40,300 40,400 1,154 25,400 25,500 30,400 30,500 35,400 35,500 40,400 40,500 1,158 25,500

ORISMM 30,500 30,600 35,500 35,600 40,500 40,600 1,161

ORISMM ORITMM 30,600 30,700 35,600 35,700 40,600 40,700 1,165

ORITMM

25,800 30,700 30,800 35,700 35,800 40,700 40,800 1,169 25,800 25,900 30,800 30,900 35,800 35,900 40,800 40,900 1,173 25,900 26,000 30,900 31,000 35,900 36,000 40,900 41,000 1,177 (Rev 09/29/2025)

2025 Regular Income Tax Table If Your Income If Your Income If Your Income If Your Income is YOUR is YOUR is YOUR is

YOUR TAX TAX TAX TAX

As Much But Less IS As Much But Less IS As Much But Less IS As Much But Less IS As Than As Than As Than As Than 41,000 46,000 51,000 56,000 41,000 41,100 1,181 46,000 46,100 1,376 51,000 51,100 1,571 56,000 56,100 1,766 41,100 41,200 1,185 46,100 46,200 1,380 51,100 51,200 1,575 56,100 56,200 1,770 41,200 41,300 1,189 46,200 46,300 1,384 51,200 51,300 1,579 56,200 56,300 1,774 41,300 41,400 1,193 46,300 46,400 1,388 51,300 51,400 1,583 56,300 56,400 1,778 41,400 41,500 1,197 46,400 46,500 1,392 51,400 51,500 1,587 56,400 56,500 1,782 41,500 41,600 1,200 46,500 46,600 1,395 51,500 51,600 1,590 56,500 56,600 1,785 41,600 41,700 1,204 46,600 46,700 1,399 51,600 51,700 1,594 56,600 56,700 1,789 41,700 41,800 1,208 46,700 46,800 1,403 51,700 51,800 1,598 56,700 56,800 1,793 41,800 41,900 1,212 46,800 46,900 1,407 51,800 51,900 1,602 56,800 56,900 1,797 41,900 42,000 1,216 46,900 47,000 1,411 51,900 52,000 1,606 56,900 57,000 1,801 42,000 47,000 52,000 57,000 42,000 42,100 1,220 47,000 47,100 1,415 52,000 52,100 1,610 57,000 57,100 1,805 42,100 42,200 1,224 47,100 47,200 1,419 52,100 52,200 1,614 57,100 57,200 1,809 42,200 42,300 1,228 47,200 47,300 1,423 52,200 52,300 1,618 57,200 57,300 1,813 42,300 42,400 1,232 47,300 47,400 1,427 52,300 52,400 1,622 57,300 57,400 1,817 42,400 42,500 1,236 47,400 47,500 1,431 52,400 52,500 1,626 57,400 57,500 1,821 42,500 42,600 1,239 47,500 47,600 1,434 52,500 52,600 1,629 57,500 57,600 1,824 42,600 42,700 1,243 47,600 47,700 1,438 52,600 52,700 1,633 57,600 57,700 1,828 42,700 42,800 1,247 47,700 47,800 1,442 52,700 52,800 1,637 57,700 57,800 1,832 42,800 42,900 1,251 47,800 47,900 1,446 52,800 52,900 1,641 57,800 57,900 1,836 42,900 43,000 1,255 47,900 48,000 1,450 52,900 53,000 1,645 57,900 58,000 1,840 43,000 48,000 53,000 58,000 43,000 43,100 1,259 48,000 48,100 1,454 53,000 53,100 1,649 58,000 58,100 1,844 43,100 43,200 1,263 48,100 48,200 1,458 53,100 53,200 1,653 58,100 58,200 1,848 43,200 43,300 1,267 48,200 48,300 1,462 53,200 53,300 1,657 58,200 58,300 1,852 43,300 43,400 1,271 48,300 48,400 1,466 53,300 53,400 1,661 58,300 58,400 1,856 43,400 43,500 1,275 48,400 48,500 1,470 53,400 53,500 1,665 58,400 58,500 1,860 43,500 43,600 1,278 48,500 48,600 1,473 53,500 53,600 1,668 58,500 58,600 1,863 43,600 43,700 1,282 48,600 48,700 1,477 53,600 53,700 NISTO 58,600 58,700 1,867 43,700 43,800 1,286 48,700 48,800 1,481 53,700 53,800 1,676 58,700 58,800 1,871 43,800 43,900 1,290 48,800 48,900 1,485 53,800 53,900 1,680 58,800 58,900 1,875 43,900 44,000 1,294 48,900 49,000 1,489 53,900 54,000 1,684 58,900 59,000 1,879 44,000 49,000 54,000 59,000 44,000 44,100 1,298 49,000 49,100 1,493 54,000 54,100 1,688 59,000 59,100 1,883 44,100 44,200 1,302 49,100 49,200 1,497 54,100 54,200 1,692 59,100 59,200 1,887 44,200 44,300 1,306 49,200 49,300 1,501 54,200 54,300 1,696 59,200 59,300 1,891 44,300 44,400 1,310 49,300 49,400 1,505 54,300 54,400 1,700 59,300 59,400 1,895 44,400 44,500 1,314 49,400 49,500 1,509 54,400 54,500 1,704 59,400 59,500 1,899 44,500 44,600 1,317 49,500 49,600 1,512 54,500 54,600 1,707 59,500 59,600 1,902 44,600 44,700 1,321 49,600 49,700 1,516 54,600 54,700 1,711 59,600 59,700 1,906 44,700 44,800 1,325 49,700 49,800 1,520 54,700 54,800 1,715 59,700 59,800 1,910 44,800 44,900 1,329 49,800 49,900 1,524 54,800 54,900 1,719 59,800 59,900 1,914 44,900 45,000 1,333 49,900 50,000 1,528 54,900 55,000 1,723 59,900 60,000 1,918 45,000 50,000 55,000 60,000 45,000 45,100 1,337 50,000 50,100 1,532 55,000 55,100 1,727 60,000 60,100 1,922 45,100 45,200 1,341 50,100 50,200 1,536 55,100 55,200 1,731 60,100 60,200 1,926 45,200 45,300 1,345 50,200 50,300 1,540 55,200 55,300 1,735 60,200 60,300 1,930 45,300 45,400 1,349 50,300 50,400 1,544 55,300 55,400 1,739 60,300 60,400 1,934 45,400 45,500 1,353 50,400 50,500 1,548 55,400 55,500 1,743 60,400 60,500 1,938 45,500 45,600 1,356 50,500 50,600 1,551 55,500 55,600 1,746 60,500 60,600 1,941 45,600 45,700 1,360 50,600 50,700 1,555 55,600 55,700 1,750 60,600 60,700 1,945 45,700 45,800 1,364 50,700 50,800 1,559 55,700 55,800 1,754 60,700 60,800 1,949 45,800 45,900 1,368 50,800 50,900 1,563 55,800 55,900 1,758 60,800 60,900 1,953 45,900 46,000 1,372 50,900 51,000 1,567 55,900 56,000 1,762 60,900 61,000 1,957 (Rev 09/29/2025)

2025 Regular Income Tax Table If Your Income If Your Income If Your Income If Your Income is YOUR is YOUR is YOUR is

YOUR TAX TAX TAX TAX

As Much But Less IS As Much But Less IS As Much But Less IS As Much But Less IS As Than As Than As Than As Than 61,000 66,000 71,000 76,001 61,000 61,100 1,961 66,000 66,100 2,156 71,000 71,100 2,351 76,001 76,101 2,546 61,100 61,200 1,965 66,100 66,200 2,160 71,100 71,200 2,355 76,101 76,201 2,550 61,200 61,300 1,969 66,200 66,300 2,164 71,200 71,300 2,359 76,201 76,301 2,554 61,300 61,400 1,973 66,300 66,400 2,168 71,300 71,400 2,363 76,301 76,401 2,558 61,400 61,500 1,977 66,400 66,500 OINTO 71,400 71,500 2,367 76,401 76,501 2,562 61,500 61,600 1,980 66,500 66,600 2,175 71,500 71,600 2,370 76,501 76,601 2,566 61,600 61,700 1,984 66,600 66,700 2,179 71,600 71,700 2,374 76,601 76,701 2,569 61,700 61,800 1,988 66,700 66,800 2,183 71,700 71,800 2,378 76,701 76,801 2,573 61,800 61,900 1,992 66,800 66,900 2,187 71,800 71,900 2,382 76,801 76,901 2,577 61,900 62,000 1,996 66,900 67,000 2,191 71,900 72,000 2,386 76,901 77,001 2,581 62,000 67,000 72,000 77,001 62,000 62,100 2,000 67,000

STINMM 2,195 72,000 72,100 2,390 77,001 77,101 2,585 62,100 62,200 2,004

STINMM STIOMM 2,199 72,100 72,200 2,394 77,101 77,201 2,589 62,200 62,300 2,008

STIOMM

67,300 2,203 72,200 72,300 2,398 77,201 77,301 2,593 62,300 62,400 2,012 67,300 67,400 2,207 72,300 72,400 2,402 77,301 77,401 2,597 62,400 62,500 2,016 67,400 67,500 2,211 72,400 72,500 2,406 77,401 77,501 2,601 62,500 62,600 2,019 67,500

STISMM 2,214 72,500 72,600 2,409 77,501 77,601 2,605 62,600 62,700 2,023

STISMM STITMM 2,218 72,600 72,700 2,413 77,601 77,701 2,608 62,700 62,800 2,027

STITMM

67,800 2,222 72,700 72,800 2,417 77,701 77,801 2,612 62,800 62,900 2,031 67,800 67,900 2,226 72,800 72,900 2,421 77,801 77,901 2,616 62,900 63,000 2,035 67,900 68,000 2,230 72,900 73,000 2,425 77,901 78,001 2,620 63,000 68,000 73,000 78,001 63,000 63,100 2,039 68,000 68,100 2,234 73,000 73,100 2,429 78,001 78,101 2,624 63,100 63,200 2,043 68,100 68,200 2,238 73,100 73,200 2,433 78,101 78,201 2,628 63,200 63,300 2,047 68,200 68,300 2,242 73,200 73,300 2,437 78,201 78,301 2,632 63,300 63,400 2,051 68,300 68,400 2,246 73,300 73,400 2,441 78,301 78,401 2,636 63,400 63,500 2,055 68,400 68,500 2,250 73,400 73,500 2,445 78,401 78,501 2,640 63,500 63,600 2,058 68,500 68,600 2,253 73,500 73,600 2,448 78,501 78,601 2,644 63,600 63,700 2,062 68,600 68,700 2,257 73,600 73,700 2,452 78,601 78,701 2,647 63,700 63,800 2,066 68,700 68,800 2,261 73,700 73,800 2,456 78,701 78,801 2,651 63,800 63,900 2,070 68,800 68,900 2,265 73,800 73,900 2,460 78,801 78,901 2,655 63,900 64,000 2,074 68,900 69,000 2,269 73,900 74,000 2,464 78,901 79,001 2,659 64,000 69,000 74,000 79,001 64,000 64,100 2,078 69,000 69,100 2,273 74,000 74,100 2,468 79,001 79,101 2,663 64,100 64,200 2,082 69,100 69,200 2,277 74,100 74,200 2,472 79,101 79,201 2,667 64,200 64,300 2,086 69,200 69,300 2,281 74,200 74,300 2,476 79,201 79,301 2,671 64,300 64,400 2,090 69,300 69,400 2,285 74,300 74,400 2,480 79,301 79,401 2,675 64,400 64,500 2,094 69,400 69,500 2,289 74,400 74,500 2,484 79,401 79,501 2,679 64,500 64,600 2,097 69,500 69,600 2,292 74,500 74,600 2,487 79,501 79,601 2,683 64,600 64,700 2,101 69,600 69,700 2,296 74,600 74,700 2,491 79,601 79,701 2,686 64,700 64,800 2,105 69,700 69,800 2,300 74,700 74,800 2,495 79,701 79,801 2,690 64,800 64,900 2,109 69,800 69,900 2,304 74,800 74,900 2,499 79,801 79,901 2,694 64,900 65,000 2,113 69,900 70,000 2,308 74,900 75,001 2,503 79,901 80,001 2,698 65,000 70,000 75,001 80,001 65,000 65,100 2,117 70,000 70,100 2,312 75,001 75,101 2,507 80,001 80,101 2,702 65,100 65,200 2,121 70,100 70,200 2,316 75,101 75,201 2,511 80,101 80,201 2,706 65,200 65,300 2,125 70,200 70,300 2,320 75,201 75,301 2,515 80,201 80,301 2,710 65,300 65,400 2,129 70,300 70,400 2,324 75,301 75,401 2,519 80,301 80,401 2,714 65,400 65,500 2,133 70,400 70,500 2,328 75,401 75,501 2,523 80,401 80,501 2,718 65,500 65,600 2,136 70,500 70,600 2,331 75,501 75,601 2,527 80,501 80,601 2,722 65,600 65,700 2,140 70,600 70,700 2,335 75,601 75,701 2,530 80,601 80,701 OITOR 65,700 65,800 2,144 70,700 70,800 2,339 75,701 75,801 2,534 80,701 80,801 2,729 65,800 65,900 2,148 70,800 70,900 2,343 75,801 75,901 2,538 80,801 80,901 2,733 65,900 66,000 2,152 70,900 71,000 2,347 75,901 76,001 2,542 80,901 81,001 2,737 (Rev 09/29/2025)

2025 Regular Income Tax Table If Your Income If Your Income If Your Income If Your Income is YOUR is YOUR is YOUR is

YOUR TAX TAX TAX TAX

As Much But Less IS As Much But Less IS As Much But Less IS As Much But Less IS As Than As Than As Than As Than 81,001 86,001 91,001 96,001 81,001 81,101 2,741 86,001 86,101 2,936 91,001 91,101 3,131 96,001 96,101 3,477 81,101 81,201 2,745 86,101 86,201 2,940 91,101 91,201 3,135 96,101 96,201 3,491 81,201 81,301 2,749 86,201 86,301 2,944 91,201 91,301 3,139 96,201 96,301 3,504 81,301 81,401 2,753 86,301 86,401 2,948 91,301 91,401 3,143 96,301 96,401 3,518 81,401 81,501 2,757 86,401 86,501 2,952 91,401 91,501 3,147 96,401 96,501 3,532 81,501 81,601 2,761 86,501 86,601 2,956 91,501 91,601 3,151 96,501 96,601 3,546 81,601 81,701 2,764 86,601 86,701 2,959 91,601 91,701 3,154 96,601 96,701 3,560 81,701 81,801 2,768 86,701 86,801 2,963 91,701 91,801 3,158 96,701 96,801 3,574 81,801 81,901 2,772 86,801 86,901 2,967 91,801 91,901 3,162 96,801 96,901 3,588 81,901 82,001 2,776 86,901 87,001 2,971 91,901 92,001 3,166 96,901 97,001 3,602 82,001 87,001 92,001 97,001 82,001 82,101 2,780 87,001 87,101 2,975 92,001 92,101 3,170 97,001 97,101 3,616 82,101 82,201 2,784 87,101 87,201 2,979 92,101 92,201 3,174 97,101 97,201 3,630 82,201 82,301 2,788 87,201 87,301 2,983 92,201 92,301 3,178 97,201 97,301 3,643 82,301 82,401 2,792 87,301 87,401 2,987 92,301 92,401 3,182 97,301 97,401 3,657 82,401 82,501 2,796 87,401 87,501 2,991 92,401 92,501 3,186 97,401 97,501 3,671 82,501 82,601 2,800 87,501 87,601 2,995 92,501 92,601 3,190 97,501 97,601 3,685 82,601 82,701 2,803 87,601 87,701 2,998 92,601 92,701 3,193 97,601 97,701 3,699 82,701 82,801 2,807 87,701 87,801 3,002 92,701 92,801 3,197 97,701 97,801 3,713 82,801 82,901 2,811 87,801 87,901 3,006 92,801 92,901 3,201 97,801 97,901 3,727 82,901 83,001 2,815 87,901 88,001 3,010 92,901 93,001 3,205 97,901 98,001 3,731 83,001 88,001 93,001 98,001 83,001 83,101 2,819 88,001 88,101 3,014 93,001 93,101 3,209 98,001 98,101 3,735 83,101 83,201 2,823 88,101 88,201 3,018 93,101 93,201 3,213 98,101 98,201 3,739 83,201 83,301 2,827 88,201 88,301 3,022 93,201 93,301 PIONT 98,201 98,301 3,742 83,301 83,401 2,831 88,301 88,401 3,026 93,301 93,401 3,221 98,301 98,401 3,746 83,401 83,501 2,835 88,401 88,501 3,030 93,401 93,501 3,225 98,401 98,501 3,750 83,501 83,601 2,839 88,501 88,601 3,034 93,501 93,601 3,229 98,501 98,601 3,754 83,601 83,701 2,842 88,601 88,701 3,037 93,601 93,701 3,232 98,601 98,701 3,758 83,701 83,801 2,846 88,701 88,801 3,041 93,701 93,801 3,236 98,701 98,801 3,762 83,801 83,901 2,850 88,801 88,901 3,045 93,801 93,901 3,240 98,801 98,901 3,766 83,901 84,001 2,854 88,901 89,001 3,049 93,901 94,001 3,244 98,901 99,001 3,770 84,001 89,001 94,001 99,001 99,001 99,101 3,774 84,001 84,101 2,858 89,001 89,101 3,053 94,001 94,101 3,248 84,101 84,201 2,862 89,101 89,201 3,057 94,101 94,201 3,252 99,101 99,201 3,778 99,201 99,301 3,781 84,201 84,301 2,866 89,201 89,301 3,061 94,201 94,301 3,256 84,301 84,401 2,870 89,301 89,401 3,065 94,301 94,401 3,260 99,301 99,401 3,785 99,401 99,501 3,789 84,401 84,501 2,874 89,401 89,501 3,069 94,401 94,501 3,264 84,501 84,601 2,878 89,501 89,601 3,073 94,501 94,601 3,268 99,501 99,601 3,793 99,601 99,701 3,797 84,601 84,701 2,881 89,601 89,701 3,076 94,601 94,701 3,271 84,701 84,801 2,885 89,701 89,801 3,080 94,701 94,801 3,296 99,701 99,801 3,801 99,801 99,901 3,805 84,801 84,901 2,889 89,801 89,901 3,084 94,801 94,901 3,310 84,901 85,001 2,893 89,901 90,001 3,088 94,901 95,001 3,324 99,901 100,001 3,809 85,001 90,001 95,001 100,001 85,001 85,101 2,897 90,001 90,101 3,092 95,001 95,101 3,338 85,101 85,201 2,901 90,101 90,201 3,096 95,101 95,201 3,352 PLEASE NOTE: 85,201 85,301 2,905 90,201 90,301 3,100 95,201 95,301 3,365 85,301 85,401 2,909 90,301 90,401 3,104 95,301 95,401 3,379 For $100,001 and over, your 85,401 85,501 2,913 90,401 90,501 3,108 95,401 95,501 3,393 tax is $3,809 + 3.9% of the 85,501 85,601 2,917 90,501 90,601 3,112 95,501 95,601 3,407 excess over $100,000 85,601 85,701 2,920 90,601 90,701 3,115 95,601 95,701 3,421 85,701 85,801 2,924 90,701 90,801 3,119 95,701 95,801 3,435 85,801 85,901 2,928 90,801 90,901 3,123 95,801 95,901 3,449 85,901 86,001 2,932 90,901 91,001 3,127 95,901 96,001 3,463 (Rev 09/29/2025)

AR4506

REVENUE DIVISION Individual Income Tax 1816 W 7th St., Room 2300 Post Office Box 3628

STATE OF ARKANSAS Little Rock, Arkansas 72203-3628

REQUEST FOR COPIES

Phone: (501) 682-1100 Fax: (501) 682-7692 OF ARKANSAS TAX RETURNS AND W-2S Primary Legal Name SSN, FEIN, or ID Number Spouse Legal Name (If Applicable) SSN or ID Number Street Daytime Phone Number

PRINT OR

City, State, & Zip TYPE Email Return(s) Requested (List Tax Year(s)) W-2(s) Requested (List Tax Year(s)) NOTE - You may be able to get your tax information from other sources. If you had your tax return completed by a paid preparer, he/she should be able to provide a copy of the return. Your employer should be able to provide a copy of your W-2. Tax returns and W2's for tax years prior to 2010 are no longer available.

INSTRUCTIONS

1. Print or type your name, mailing information, SSN, FEIN (if applicable), Account ID, spouse's information (if applicable), return(s) and/ or W-2(s) you are requesting. 2. Copies are $2.00 per year. Attach a check or money order. DO NOT SEND CASH IN THE MAIL.

(If you make your request in person, you may pay with cash. Bring exact change.) 3. Mail this form with your payment to the mailing address or deliver to the physical address at the top of this form. In order to process your request, signatures are required below. For entities other than individuals, you must attach an authorization document. Signature of taxpayer(s). I declare that I am either the taxpayer whose name is shown above, or a person authorized to obtain the tax information requested. If the request applies to a joint return, either husband or wife must sign. If signed by a corporate officer, partner, guardian, tax matters partner, executor, receiver, administrator, trustee, or party other than the taxpayer, I certify that I have the authority to execute Form AR4506 on behalf of the taxpayer. Primary Signature Date Spouse Signature (If Applicable) Date Title (if primary name is a partnership or trust) Or Bring To: Mail To: Joel Y. Ledbetter Building State of Arkansas 1816 W 7th Street, Room 2300 Individual Income Tax Little Rock, AR 72201 P.O. Box 3628, Little Rock, AR 72203-3628 (501) 682-1100 or (800) 882-9275 AR4506 (R 6/21/2024)

NOTES ARKANSAS INDIVIDUAL INCOME TAX INDEX TO INSTRUCTIONS

A________________________________ I_________________________________ R________________________________ Additional Tax Credit for Qualified Individuals….. Identity Theft. ...................................................5 Railroad Retirement Benefits. ........................ 11 ...................................................... AR1000TC Income - Exempt from Tax. .......................10-11 Refund or Amount You Owe. ..........................16 Adjustments to Income...............AR1000ADJ,14 Income to be Reported. .............................12-14 Rental Income.................................................13 Adoption Expense Credit. ................ AR1000TC Individual Retirement Accounts: Request Copies of Tax Returns. ..........7, AR4506 Alimony Paid. ................................. AR1000ADJ Contributions to. ......................... AR1000ADJ Retirement - Alimony Received. .........................................13 Distributions from.................................. 11, 13 First $6,000 Exempt.............................. 11, 13 Amended Returns. ................................ 7,10, 11 Phaseout Chart...........................................19 Retirement - Amount You Owe or Refund Due. ..................16 Interest Expense. ..................................AR3, 17 Military. .......................................................10 Annuities. .................................................10, 13 Interest Income. ....................................AR4, 13 Royalties. .......................................................13 Interest - Penalty on Premature B________________________________ Withdrawal of Savings. .............. AR1000ADJ S________________________________ Itemized Deductions. .................AR3, 14, 17, 18 Baby Sharon's Children's Catastrophic Sale of Home. ................................................13 Illness Program.............................AR1000CO IRA Distributions and Scholarships, Fellowships, Blindness - Personal Credit. ...........................12 Fully Taxable Annuities. ..............................13 and Grants. ..........................................10, 14 Border City Exemption. .................. AR1000ADJ School for the Blind, Business Income and Expenses. ...................13 K________________________________ Contribution to...............................AR1000CO Business Incentive Tax Credits. ....... AR1000TC Keogh Plan - Deduction for. ........... AR1000ADJ School for the Deaf, Contribution to. .............................AR1000CO C________________________________ L________________________________ Self-employed Health Insurance. ........ AR1000ADJ Cancellation of Debt ...........................AR-OI, 14 Life Insurance. ................................................10 Set Off Refunds...............................................16 Capital Gains and Losses. ........... AR1000D, 13 65 Special Personal Credit. ............................12 Long-Term Intergenerational Trust. ..AR1000ADJ Casualty and Theft Losses. ...................AR3, 17 Lump-Sum Distributions. ..........................13, 14 Social Security Benefits. ................................ 11 Check Offs. ......................................AR1000CO Standard or Itemized Deduction. ....................14 Child and Dependent Care Expense - M_ ______________________________ Stipends. ..................................................10, 14 Credit for. .....................................AR2441, 15 Student Loan Interest. ............. AR1000ADJ, 19 Mailing Information. ..........................................4 Child Support - Exempt Income. ....................10 Surviving Spouse............................................12 Married Persons - Filing Joint Contributions - Charitable. ....................AR3, 17 or Separate Returns. .............................11-14 Credits Against Tax. ............. AR1000TC, 12, 15 T________________________________ Medical and Dental Expenses. ..............AR3, 17 Credit for Tax Paid to Another State. .......AR1000TC Tax Proration...................................................15 Medical Savings Accounts. ............ AR1000ADJ Mileage Allowance Rates................................20 Tax Computation. ......................................14-15 D________________________________ Tax Tables. ................................................24-30 Military Compensation - Deafness - Personal Credit.............................12 Exempt Amounts. ..................................11-13 Tax Credits. .................................AR1000TC, 15 Definitions. .......................................................9 Taxes You May Deduct. ..................................17 Military Personnel - Depletion Allowance Rates. ...........................20 Home of Record. ................................8, 9, 13 Teacher Qualified Classroom Depreciation. ..................................................20 Investment Expense. ...................AR1000ADJ Minister's Income - Developmentally Disabled Individual - Rental Value of Home. ..........................11-12 Texarkana - Exemption. ...................AR1000ADJ Credit for. ....................................AR1000-DD Miscellaneous Itemized Deductions. .........17-18 Tuition Savings Program Disability Income............................................. 11 Moving Expense. ...................... AR1000ADJ, 20 ..................................AR1000ADJ, AR1000CO Disabled Individual Adjustment. .......AR1000ADJ Disaster Relief Program....................AR1000CO N________________________________ U________________________________ Dividends. .............................................AR4, 13 Net Operating Loss (NOL). AR1000NOL, AR-OI, 14 Underestimate Penalty....................................16 E________________________________ Newborn Umbilical Cord Blood Unemployment Compensation........................14 Initiative. .......................................AR1000CO Unreimbursed Employee Business Expenses…. Early Childhood Credit. ..................................15 ............................................AR2106, AR3, 17 Electronic Filing. ...............................................5 O________________________________ Estimated Tax. ................................................15 V________________________________ Organ Donor Awareness Extension of Time to File. ...............................10 Education Program. .....................AR1000CO Veterans Benefits - Exempt. ........................... 11 F________________________________ Other Gains and Losses. ...............................13 Vouchers. ...........................................10, 15, 16 Farm Income and Expenses. .........................14 Other Income. ................................................14 W_______________________________ Filing Requirements. ......................................10 Filing Status. .............................................11-12 P________________________________ Wages, Salaries, Tips. ...................................12 Forms (How to Obtain). ....................................4 When to File....................................................10 Partnerships. ..................................................13 Where to File.....................................................4 Pay by Credit Card. ....................................... 16 G________________________________ Who Must File. ...............................................10 Payments. ..................................................... 15 Gambling. ............................AR-OI, AR3, 14, 18 Workers Compensation. ................................. 11 Penalty: Gifts - Exempt Income. ...................................10 Early Withdrawal of Savings. .........AR1000ADJ Gifts to Charity. ......................................AR3, 17 Frivolous Return. ........................................16 Late Filing. .................................................16 H________________________________ Late Payment. ............................................16 Head of Household. ..................................11-12 Pensions and Annuities. ............................11-13 Personal Tax Credits.......................................12 Proration of Itemized Deductions...........AR3, 18

PRESORTED State of Arkansas

STANDARD State Income Tax U.S. POSTAGE PAID P. O. Box 1000

STATE OF Little Rock, AR 72203-1000

ARKANSAS BEFORE YOU MAIL YOUR RETURN CHECKLIST

YOU MUST FILE BY APRIL 15, 2026 1. Is your name and address correct on the preprinted color label? If so, it should be placed on the front of your return. (Use this label even if you take your return to another person for preparation or you use software to prepare it.) If not, did you enter the name(s) and mailing address for you and your spouse in the space provided on the front of your return? 2. Did you enter the correct and complete Social Security Number(s) for you and your spouse? 3. Did you use the correct filing status column and the correct taxable income to find your tax from the tax table? 4. Did you attach all W-2(s)/1099(s)? 5. Did you add and subtract correctly when calculating refund or amount owed? 6. Did you sign and date your return? 7. Did you keep a complete copy of your return for your records? (Keep for 6 years.)

8. Have you mailed your return by April 15, 2026? PLEASE ALLOW UP TO 10 WEEKS FOR YOUR RETURN TO PROCESS.

Form AR1000F + AR1000NR — Individual Income Tax Return Instructions (Resident + Nonresident master)

# preamble

# CONTENTS

# TAX HELP AND FORMS

# Arkansas State Income Tax

# Arkansas State Income Tax

# Arkansas State Income Tax

# IDENTITY THEFT

# Pass-Through Entity Tax

# IF THE IRS AUDITS YOU

# INFORMATION EXCHANGE PROGRAMS WITH THE IRS

# PRESERVATION OF TAX RECORDS

# REQUEST FOR COPIES OF ARKANSAS TAX RETURNS

# MILITARY PERSONNEL

# RETIRED MILITARY PERSONNEL

# DEFINITIONS GROSS INCOME

# DOMICILE

# FULL YEAR RESIDENT

# PART YEAR RESIDENT

# MILITARY PERSONNEL

# DEPENDENTS

# WHO MUST FILE A TAX RETURN

# MARITAL STATUS FILING STATUS

# EXEMPT FROM INCOME TAX

# WHEN TO FILE IF YOU NEED MORE TIME

# FILING STATUS

# PERSONAL TAX

# FULL YEAR RESIDENTS

# RESIDENTS

# IF ONE SPOUSE HAD A TOTAL NEGATIVE

# RESIDENTS MUST ATTACH A COPY OF

# THE ARKANSAS RETURN WILL NOT BE

# DECEASED TAXPAYER

# HOME OF RECORD OTHER THAN

# TAX COMPUTATION

# TAX CREDITS

# ANMIMMMLASMIMMM Z MKNSSSST

# Estimated Tax

# REFUND OR TAX DUE

# SET OFF REFUNDS

# PENALTIES & INTEREST

# CONSUMER USE TAX FORM

# CONSUMER USE TAX FORM

# ARKANSAS VOTER REGISTRATION APPLICATION

# IDENTIFICATION REQUIREMENTS

# Arkansas Secretary of State

# Arkansas Secretary of State

# ITEMIZED DEDUCTIONS

# INSTRUCTIONS

# MISCELLANEOUS DEDUCTIONS

# INTEREST EXPENSE

# OTHER MISCELLANEOUS PRORATED ITEMIZED DEDUCTIONS DEDUCTIONS

# STUDENT LOAN INTEREST WORKSHEET

# IRA PHASE-OUT CHART YOUR ALLOWABLE TRADITIONAL IRA DEDUCTION IF YOUR FILING

# SELF-EMPLOYED HEALTH INSURANCE DEDUCTION WORKSHEET

# MILEAGE AND DEPLETION ALLOWANCES

# DEPRECIATION INFORMATION

# HOW TO FILL OUT YOUR CHECK

# PAY TO THE

# DOLLARS

# ADDITIONAL TAX CREDIT FOR QUALIFIED INDIVIDUALS WORKSHEET

# ADDITIONAL TAX CREDIT FOR QUALIFIED INDIVIDUALS TABLE

# AOTIRMN J AOTISMM

# ATOPKRI UKTB

# YOUR RIGHTS AS A TAXPAYER

# GROSS INCOME IS YOUR YOUR YOUR FROM TO TAX IS FROM TO TAX IS FROM TO TAX IS

# ORIOMN

# ORITMN

# NTIOMN

# ORIOMN

# YOUR TAX IS FROM TO FROM TO

# ORIOMN

# ORITMN

# OUITMN OUIUMM RMP

# PRIQMN PRIRMM TOR PRIRMN PRISMM TPS PRISMN PRITMM TQT PRITMN PRIUMM TRU

# IS IS IS IS

# NTIOMM

# NTITMM

# YOUR TAX TAX TAX TAX

# ORIOMM

preamble

CONTENTS

TAX HELP AND FORMS

Arkansas State Income Tax

Arkansas State Income Tax

Arkansas State Income Tax

IDENTITY THEFT

Pass-Through Entity Tax

IF THE IRS AUDITS YOU

INFORMATION EXCHANGE PROGRAMS WITH THE IRS

PRESERVATION OF TAX RECORDS

REQUEST FOR COPIES OF ARKANSAS TAX RETURNS

MILITARY PERSONNEL

RETIRED MILITARY PERSONNEL

DEFINITIONS GROSS INCOME

DOMICILE

FULL YEAR RESIDENT

PART YEAR RESIDENT

MILITARY PERSONNEL

DEPENDENTS

WHO MUST FILE A TAX RETURN

MARITAL STATUS FILING STATUS

EXEMPT FROM INCOME TAX

WHEN TO FILE IF YOU NEED MORE TIME

FILING STATUS

PERSONAL TAX

FULL YEAR RESIDENTS

RESIDENTS

IF ONE SPOUSE HAD A TOTAL NEGATIVE

RESIDENTS MUST ATTACH A COPY OF

THE ARKANSAS RETURN WILL NOT BE

DECEASED TAXPAYER

HOME OF RECORD OTHER THAN

TAX COMPUTATION

TAX CREDITS

ANMIMMMLASMIMMM Z MKNSSSST

Estimated Tax

REFUND OR TAX DUE

SET OFF REFUNDS

PENALTIES & INTEREST

CONSUMER USE TAX FORM

CONSUMER USE TAX FORM

ARKANSAS VOTER REGISTRATION APPLICATION

IDENTIFICATION REQUIREMENTS

Arkansas Secretary of State

Arkansas Secretary of State

ITEMIZED DEDUCTIONS

INSTRUCTIONS

MISCELLANEOUS DEDUCTIONS

INTEREST EXPENSE

OTHER MISCELLANEOUS PRORATED ITEMIZED DEDUCTIONS DEDUCTIONS

STUDENT LOAN INTEREST WORKSHEET

IRA PHASE-OUT CHART YOUR ALLOWABLE TRADITIONAL IRA DEDUCTION IF YOUR FILING

SELF-EMPLOYED HEALTH INSURANCE DEDUCTION WORKSHEET

MILEAGE AND DEPLETION ALLOWANCES

DEPRECIATION INFORMATION

HOW TO FILL OUT YOUR CHECK

PAY TO THE

DOLLARS

ADDITIONAL TAX CREDIT FOR QUALIFIED INDIVIDUALS WORKSHEET

ADDITIONAL TAX CREDIT FOR QUALIFIED INDIVIDUALS TABLE

AOTIRMN J AOTISMM

ATOPKRI UKTB

YOUR RIGHTS AS A TAXPAYER

GROSS INCOME IS YOUR YOUR YOUR FROM TO TAX IS FROM TO TAX IS FROM TO TAX IS

ORIOMN

ORITMN

NTIOMN

ORIOMN

YOUR TAX IS FROM TO FROM TO

ORIOMN

ORITMN

OUITMN OUIUMM RMP

PRIQMN PRIRMM TOR PRIRMN PRISMM TPS PRISMN PRITMM TQT PRITMN PRIUMM TRU

IS IS IS IS

NTIOMM

NTITMM

YOUR TAX TAX TAX TAX

ORIOMM

ORITMM