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

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:

# CONTENTS

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
You can access the Department of Finance and Administration's website at www.dfa.arkansas.gov.
Check the status of your refund  Get current and prior year forms and instructions  Access latest income tax info and archived news  Get e-file information  You can e-mail questions to: individual.income@dfa.arkansas.gov  Phone Individual Income Tax Hotline … (501) 682-1100 or (800) 882-9275 Representatives are available to assist callers at the numbers above during normal business hours (Monday through Friday from 8:00 a.m. to 5:00 p.m.) with:
 Taxpayer Assistance  Notices Received  Forms  Amended Returns  Audit and Examination  Payment Information
For hearing impaired access, call (800) 285-1131 using a
Text Telephone Device (for Spanish, call (866) 656-1842).
Other useful phone numbers:
Tax Credits … (501) 682-7106 Withholding Tax … (501) 682-7290 Collections … (501) 682-5000 Revenue Legal Counsel … (501) 682-7030 Corporate Income Tax … (501) 682-4775 Sales and Use Tax … (501) 682-7104 Problem Resolution and … (501) 682-7751 Tax Information Office (Offers In Compromise) Internal Revenue Service … (800) 829-1040 Social Security Administration … (800) 772-1213 ATAP Helpline … (877) 280-2827 Forms To obtain a booklet or forms you may:

1. Access our website at: https://www.dfa.arkansas.gov/office/ taxes/income-tax-administration/ individual-income-tax/
2. Visit your county revenue office
3. Visit your local library or
4. Call the Individual Income Tax Hotline (501) 682-1100 or (800) 882-9275 ATAP Arkansas Taxpayer Access Point (ATAP) allows taxpayers or their representatives to log on to a secure website and manage their account online. Please contact the ATAP helpline for registration requirement questions.

Access ATAP at www.atap.arkansas.gov to:
 Make Tax Payments
 Make Estimated Tax Payments  Make name and address changes  Check refund status  View account letters  View 1099-Gs (Registration is not required to make payments, check refund status or view 1099-Gs.)  Mail Choose the appropriate address below to mail your return:
TAX DUE RETURN:

Arkansas State Income Tax
P.O. Box 2144
Little Rock, AR 72203-2144
REFUND RETURN:

Arkansas State Income Tax
P.O. Box 1000
Little Rock, AR 72203-1000
NO TAX DUE/REFUND RETURN:

# Arkansas State Income Tax

P.O. Box 2144
Little Rock, AR 72203-2144
Be sure to apply sufficient postage or your return will not be delivered by the U.S. Postal Service. If you choose to use a carrier other than USPS, you MUST use the physical address located below.
Walk-In
Representatives are available to assist walk-in taxpayers with income tax questions, but are not available to prepare your return.
No appointment is necessary, but plan to arrive before
4:30 p.m. to allow sufficient time for assistance.
The Individual Income Tax Office is located at 1816 W. 7th Street Suite 2300, Little Rock, Arkansas 72201.
Office hours are Monday through Friday from 8:00 a.m. to 5:00 p.m.

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 duties 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 Retirement 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 servicemember'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.

# 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.

DEFINITIONS

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

# WHO MUST FILE A TAX RETURN

FULL YEAR RESIDENTS (Use Form AR1000F) file if GROSS If your and your MARITAL STATUS FILING STATUS INCOME* is: is: is at least Single (Including divorced Single $14,644 and legally separated) Head of Household with 1 or no dependents $20,821 Head of Household with 2 or more dependents $24,819 Married Married Filing Joint $24,696 with 1 or no dependents Married Filing Joint $28,723 with 2 or more dependents Married Filing Separately $9,470 Surviving Spouse in Surviving Spouse with 1 or no dependents $20,821 2023 or 2024, and not remarried in 2025 Surviving Spouse with 2 or more dependents $24,819 *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.
If your gross income was less than the amount shown in the last column for your filing status, you are not required to file a return. However, you must file a return to claim any refund due.
NONRESIDENTS (Use Form AR1000NR) Nonresidents who received any gross income from Arkansas sources must file a return (regardless of marital status, filing status, or amount).
Remote workers must file if the employer reports Arkansas taxable income.
PART YEAR RESIDENTS (Use Form AR1000NR) Part year residents who received any gross income while an Arkansas resident must file a return (regardless of marital status, filing status, or amount).

# WHEN TO FILE IF YOU NEED MORE TIME

NOTE: The maximum extension that will be granted to an individual on an AR1055-IT is two hundred and ten (210) days, extending the Arkansas due date until November 15th.
When you file your return, check the box indicating you filed a state extension. If the box on the front of your return is not checked, you will not receive credit for your federal or state extension.
An extension extends the amount of time to file your return, but does not extend the amount of time to pay. Any tax due must be paid by April 15,
2026 to avoid failure to pay penalty and interest.
Payments made on extension should be made using the voucher attached to Form AR1055-IT.
See page 16 for information on penalties and interest.

# EXEMPT FROM INCOME TAX

NOTE: List exempt income on AR4, Part III.
(You do not need to list exclusion amounts from numbers 11-13.)

1. Military Pension received as a member of the uniformed services.
2. Money you received from a life insurance policy because of the death of the person who was insured is exempt from tax.

NOTE: You must include as taxable income any interest payments made to you from the insurer (the insurance company that issued the policy).
Money you received from life insurance, an

1. endowment, or a private annuity contract for which you paid the premiums is allowed cost recovery pursuant to Internal Revenue Code §72.

Amounts you received as child support

1. payments are exempt from tax.

If you request an extension of time to file your federal You can file your calendar year original tax return any time after December 31, 2025, but NO LATER
Gifts, inheritances, bequests, or devises

1. income tax return (by filing federal Form 4868 are exempt from tax. with the IRS) you are entitled to receive the same THAN April 15, 2026, (unless an extension has extension on your Arkansas income tax return. The been granted).

Scholarships, fellowships, and grants are

1. federal automatic extension extends the Arkansas If you file a fiscal year tax return, your return is due deadline to file until November 15th.

NO LATER THAN three and one-half (3 ½) months taxed pursuant to Internal Revenue Code §117.
(Stipends are fully taxable.) For additional information on scholarships, fellowships, and The Department no longer requires that a copy of following the close of the income year. 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 Interest you received from direct United

1. ready to file, simply check the box on the face of filed your return. States obligations, its possessions, the State the return indicating you filed a federal extension.

If the due date of your return falls on a Saturday, of Arkansas, or any political subdivision of the State of Arkansas is exempt from tax. (Interest If you do not file a federal extension, you can file an 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 because it did not result from a debt issued by the filing due date of April 15th. Inability to pay day. the United States, the State of Arkansas, or any is not a valid reason to request an Arkansas extension. Send your request to:
Statute of Limitations - Refunds. An amended return or claim for refund of an overpayment must Individual Income Tax Section be filed by the taxpayer within three (3) years from ATTN: Extension 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 political subdivision of the State of Arkansas.) Interest from government securities paid to individuals through a mutual fund is exempt from tax.

# Social Security benefits, VA benefits, Workers'

8.
Compensation, Railroad Retirement benefits and related supplemental benefits are exempt from tax.
Railroad Retirement Benefits exempt from income tax include tier I, tier II, vested dual benefits (VDB), and supplemental annuity payments reported on Form(s) RRB-1099-R and/or RRB-1099. Private pensions reported on Form 1099-R from railroad companies are not considered exempt Railroad Retirement Benefits.
The rental value of a home or the housing

1. allowance paid to a duly ordained or licensed minister of a recognized church is exempt to the extent that it was used to rent or provide a home. The rental value of a home furnished to a minister includes utilities furnished to the minister as part of compensation. The housing allowance paid to a minister includes an allowance for utilities paid to the minister as part of compensation to the extent it was used to furnish utilities in the home.
2. Disability income MAY BE exempt from tax pursuant to Internal Revenue Code §104.
3. Beginning with tax year 2014, U.S. active-duty military compensation is exempt from tax. To claim the exemption, you must file a return and report all of the income you received during the year.
4. If you received income from an employersponsored retirement plan, including disability retirement, that is not exempt under IRC §104, the first $6,000 is exempt from tax. If you contributed after-tax dollars to your plan, you are allowed to recover your cost (investment) in your retirement plan in accordance with

# Internal Revenue Code §72. Then the first

$6,000 of the balance is exempt from tax.

1. If you received a traditional IRA distribution after reaching age fifty-nine and one-half (59 1/2), the first $6,000 is exempt from tax. Your traditional IRA distribution may be adjusted for nondeductible IRA contributions, if any, by completing Federal Form 8606 and attaching it to your Arkansas return. Premature distributions made on account of the participant's death or disability also qualify for the exemption. All other premature distributions or early withdrawals (including, but not limited to, those taken for medical expenses, higher education expenses or a first-time home purchase) do not qualify for the exemption.

A surviving spouse qualifies for the exemption; however he/she is limited to a single $6,000 exemption.
NOTE: Total exemptions from all plans described under 12 and 13 cannot exceed $6,000 per taxpayer, not including recovery of cost.

1. Beginning with tax year 2017, income received by a taxpayer under the Community Match Rural Physician Recruitment Program is exempt from income tax.
2. Public Service Loan Forgiveness: Under current Arkansas law, the amounts discharged under the Public Service Loan Forgiveness ("PSLF") program should be excluded from gross income but amounts discharged from other programs would be included in gross income for Arkansas income tax purposes.

# FILING AN AMENDED RETURN

If filing an amended return, check the box at the top right corner of Form AR1000F/ AR1000NR. Complete the return, replacing the incorrect entries from your original return with the amended entries. Attach an explanation and supporting documentation for items changed.
(Do not file an amended return until after your original return has been processed.) Amended return needed:

• to make changes or adjustments to your original return
• if the IRS examines your federal return for any tax year and changes your net taxable income.

(required to file an Arkansas amended return within one hundred eighty (180) days of IRS notification) Amended return NOT needed: to correct an address. You must provide

• a completed Individual Income Tax Account Change Form located on our website at to correct a Social Security Number • Call (501) 682-1100 or write to Individual Income Tax Section, P.O. Box 3628, Little Rock, AR 72203. You may be asked to provide documentation
• if you are notified by the Income Tax Section that there is an error on your original return
• if filing a federal amended return with no impact on your Arkansas income tax return 1099-G Arkansas no longer mails paper 1099-

Gs. Instead, we ask that you get this information from our website at www. atap.arkansas.gov. If you wish for us to mail you a paper 1099-G instead, please check the box located below address section on P1 of the AR1000F/AR1000NR.
Remote workers who file a non-resident return should check the box on P1 of the AR1000NR. If withholding is claimed, but no taxable income is claimed, a statement from the employer must be sent to verify that no work was completed inside the State of Arkansas.
Spouses of non-resident military members should check the Military Spouse box on P1 of the AR1000NR. The Form AR-MS and the military personnel's W-2 or LES are required to be included with the AR1000NR.

# FILING STATUS DETERMINE YOUR FILING STATUS

BOX 1. Filing Status 1 (Single) Check this box if you are SINGLE or UNMARRIED and DO NOT qualify as HEAD OF HOUSEHOLD.
(Read the instructions for BOX 3 to determine if you qualify for HEAD OF HOUSEHOLD.) BOX 2. Filing Status 2 (Married Filing Joint) Check this box if you were MARRIED and are filing jointly. IF YOU ARE FILING A JOINT RETURN, YOU MUST ADD BOTH SPOUSES' INCOME TOGETHER. Enter the total amount in column A on lines 8 through 23 under "Your/Joint Income".

# MARRIED COUPLES CHOOSING THE BEST FILING STATUS

If you and your spouse had separate incomes, you might save money by figuring your tax separately using one of the following two methods. Use the method that suits you best.

# METHOD A.

List your income separately under column A ("Your Income"). List your spouse's income separately under column B ("Spouse's Income"). Figure your tax separately and then add your taxes together.
See instructions for Married Filing Separately on the Same Return, box 4.
If you use Method A, your result will be either a COMBINED REFUND or a COMBINED TAX DUE.

# METHOD B.

You must file separate individual tax returns. See instructions for Married Filing Separately on Different Returns, box 5.
If you use Method B, one of you may owe tax and the other may get a refund. The tax due must be paid with the proper tax return and the refund will be due on the other return. YOU MAY NOT OFFSET

ONE AGAINST THE OTHER.
BOX 3. Filing Status 3 (Head of Household) To file as Head of Household you must have been unmarried or legally separated on December 31, 2025, and meet either 1 or 2 below. The term "Unmarried" includes certain married persons who lived apart, as discussed at the end of this section.

1. You paid over half the cost of keeping a home for the entire year that was the main home of your parent whom you can claim as a dependent. Your parent did not have to live with you in your home.

OR

1. You paid over half the cost of keeping a home in which you lived, and in which one of the following also lived, for more than six (6) months of the year (temporary absences, such as vacation or school, are counted as time lived in the home): a. Your unmarried child, grandchild, greatgrandchild, adopted child or stepchild. This child did not have to be your dependent, but your foster child must have been your dependent. b. Your married child, grandchild, adopted child or stepchild. This child must have been your dependent. c. Any other person whom you could claim as a dependent.

# MARRIED PERSONS WHO LIVED APART

Even if you were not divorced or legally separated in 2025, you may be considered unmarried and file as Head of Household. See Internal Revenue Service instructions for Head of Household to determine if you qualify.
BOX 4. Filing Status 4 (Married Filing Separately on the Same Return) Check this box if you are married and filing SEPARATELY ON THE SAME TAX RETURN.This method of tax computation may reduce your tax liability if both spouses had income. The result will be either a combined refund or a combined tax due.

# IF ONE SPOUSE HAD A TOTAL NEGATIVE INCOME, YOU MUST FILE MARRIED FILING JOINTLY.

BOX 5. Filing Status 5 (Married Filing Separately on Different Returns) Check this box if you were married and are filing separate tax returns.
BOX 6. Filing Status 6 [Surviving Spouse]
Check this box if you are a SURVIVING SPOUSE.
You are eligible to file as a SURVIVING SPOUSE if your spouse died in 2023 or 2024 and you meet each of the following tests:

1. You were entitled to file MARRIED FILING JOINTLY or MARRIED FILING SEPARATELY ON THE SAME RETURN with your spouse for the year your spouse died. It does not matter whether you actually filed a joint return.
2. You did not remarry before the end of 2025.
3. You had a child, stepchild, adopted child, or foster child who qualified as your dependent for the year.
4. You paid more than half the cost of keeping a home, which was the main home of that child for the entire year except for temporary absences.

# DECEASED TAXPAYER

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 taxpayer's name.
NOTE: Any refund check issued to a deceased taxpayer will be made out to the estate of the deceased taxpayer, i.e. "Estate of John/Jane Doe". To cash the check, the bank may require documentation such as death certificate, will, or power of attorney.

# PERSONAL TAX CREDITS

LINE 7A. Each taxpayer and spouse is entitled to one personal tax credit. You can claim additional personal tax credits if you can answer "Yes" to any of these questions:
Is your filing status Head of Household or Surviving Spouse?
On January 1, 2026, were you age 65 or over?
On December 31, 2025, were you deaf?
On December 31, 2025, were you blind?
Check the box or boxes that apply to you and/or your spouse. You CANNOT claim any of these credits for your children or dependents.
Blindness is defined as being unable to tell light from darkness, having eyesight in the better eye not exceeding 20/200 with corrective lens, or having a field of vision limited to an angle of 20 degrees.
You can claim the Deaf Credit only if the average loss in speech frequencies (500 to 2000 Hertz) in the better ear is 86 decibels, I.S.O., or worse.
Any taxpayer age 65 or over not claiming a retirement income exemption on line 18 is eligible for an additional $29 (per taxpayer) tax credit.
Check the box(es) marked "65 Special".
Add the number of boxes you checked on line 7A.
Write the total in the box provided. Multiply the number by $29 and write amount in space provided.
LINE 7B. List the name(s) of your dependent(s), Social Security Numbers, and relationship to you in the space provided. DO NOT INCLUDE YOURSELF AND/OR YOUR SPOUSE. The individual(s) you can claim as dependent(s) are described on page 9.
(Attach schedule if more than six (6) dependents.) Add the number of dependents listed on line 7B.
Write the total in the box provided. Multiply the number by $29 and write that amount in the space provided.
LINE 7C. Total the tax credits from lines 7A and
7B. Enter the total on this line and on line 34.
NOTE: The Developmentally Disabled Dependent Credit is now claimed on the AR1000TC form.

# INCOME FULL YEAR RESIDENTS

If your filing status is Married Filing Separately on the Same Return, columns A and B must be used.
Write the primary's income in column A and the spouse's income in column B. For all other filing statuses, write all income in column A only.

# NONRESIDENTS AND PART YEAR RESIDENTS

Compete column A (and column B if using Filing Status 4) of the AR1000NR as if you were a full year resident. List all of your income from all sources for the entire year. (If Filing Status 4 is used, the primary's income will be entered in column A, and the spouse's income will be entered in column B.) List in column C the total combined income (of both spouses) derived from Arkansas sources and/or received as Arkansas residents (no matter where the income was earned).
The total tax must be computed using the income totals in column(s) A (and B if filing Status 4). After all allowable tax credits have been subtracted from the total tax, prorate the remaining balance. See instructions for lines 38A, 38B, 38C, and 38D on page 15.

NONRESIDENTS AND PART YEAR

RESIDENTS MUST ATTACH A COPY OF PAGES 1 AND 2 OF YOUR FEDERAL 1040.

THE ARKANSAS RETURN WILL NOT BE PROCESSED WITHOUT IT.
Round all amounts to the nearest dollar.
(For example, if your Form W-2 shows $10,897.50, round to $10,898. If your Form W-2 shows $10,897.49, round to $10,897.) Staple the state copy of each of your W-2(s), W-2G(s), 1099-R(s), 1099PT(s), and 1099-G(s) to the left margin of P1 of your return. Failing to attach these forms may delay the processing of your return.
LINE 8. Add the wages, salaries, tips, etc. reported on your W-2(s). Enter the total on this line. Attach W-2(s).
Enter U.S. Military Compensation on line 9.
Ministers Income:
If you were a duly ordained or licensed minister, you received a housing allowance from your church, and you do not file a federal Schedule C, enter your gross compensation from the ministry less rental value of your home. The balance is subject to tax.
The rental value of your home must be shown on Form AR4, Part III. Attach AR4 and W-2(s).
LINE 9. Service pay or allowance received by an active-duty member of the armed services is exempt from Arkansas income tax. If you or your spouse had U.S. active-duty military compensation, enter gross amount in the space provided. Do not enter an amount in column A. Attach W-2(s).

HOME OF RECORD OTHER THAN
ARKANSAS: If your Home of Record is not Arkansas, do not report to Arkansas your income or your nonresident spouse's income. Fill out and submit AR-NRMILITARY Form to have a note put on your account that you are not required to file a return.
Your spouse's income is exempt from Arkansas tax if your Home of Record is not Arkansas and your spouse's domicile is the same as your Home of Record.
However, if your spouse had Arkansas income tax withheld, he/she will need to file a return to get a refund. Check the box for Military spouse and attach a completed Form AR-MS and a copy of the service member's W-2 or Leave and Earning Statement
(LES) to verify the 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.) LINE 10. If you received interest from bank deposits, notes, mortgages, corporation bonds, savings and loan association deposits, and credit union deposits, enter all interest received or credited to your account during the year. If the total is $1,500 or greater, complete and attach Form AR4.
LINE 11. If you received dividends and other distributions, enter amounts received as dividends from stocks in any corporation. If the total is $1,500 or greater, complete and attach Form AR4.
LINE 12. Enter alimony or separate maintenance received as the result of a court order.
LINE 13. If you had business or professional income and filed a federal Schedule C, enter the total dollar amount(s) of net income (or loss) from your federal Schedule C. If you did not file a federal Schedule C, submit a similar schedule and enter the net income (or loss).
If you filed a federal Schedule C, attach it to your return.
Business income may not be split between you and your spouse unless a partnership was legally established. Report partnership income on Form AR1050 and attach K-1(s) for each partner.
Include on line 22, Other Income, any federal/ state depreciation differences. Attach AR-OI.
LINE 14. If you had gains or losses from the sale of real estate, stocks or bonds, or gains or losses from capital assets from partnerships, S corporations, or fiduciaries, enter your taxable share.
If any of the above Pass-Through Entities elected to be taxed at the entity level, do not report their corresponding gains or losses on this return. Adjust the amount of gain or loss for any federal/state depreciation differences.
Arkansas did not adopt the federal "bonus depreciation" provision from previous years.
Therefore, there may be a difference in federal and Arkansas amounts of depreciation allowed. Adjust your gains and losses for depreciation difference, if any, in the federal and Arkansas amounts on lines 2, 5, and 10 of the Arkansas Form AR1000D.
If, after the netting process, you had a capital gain or loss reported on federal Schedule D or on Form 1040/1040A, use Arkansas Form AR1000D to determine the taxable amount to enter. Attach federal Schedule D and Arkansas Form AR1000D to your return.
The amount of capital loss that can be deducted after offsetting capital gains is limited to $3,000 ($1,500 per taxpayer for filing Status 4 or 5). If your capital loss was more than the yearly limit on capital loss deductions, you can carry over the unused part to later years until used up.
The gain on the sale of your personal residence is exempt up to $250,000 per taxpayer ($500,000 for married couples filing on the same return).
The property must, during the five (5) year period ending on the day of sale, be owned and used by the taxpayer(s) as the principal residence for periods aggregating two (2) years or more.
LINE 15. Enter the ordinary gain or (loss) from Part II of federal Form 4797. Adjust for any differences in Arkansas and federal depreciation.
The capital loss limit does not apply. Attach federal
Form 4797 and/or AR4684 if applicable.
LINE 16. Use this line to report taxable lumpsum distributions, annuities, and traditional IRA distributions. Include early withdrawal of traditional IRA distributions on this line. List only the withdrawal amount and attach the federal Form 5329 showing the tax on premature distribution. Also, enter ten percent (10%) of the tax from the federal Form 5329, Part 1 and Part II, on line 32. If you received a distribution which does not qualify for the Lump-Sum Distribution Averaging Schedule (AR1000TD), list the total distribution received in 2025. (See AR1000TD to determine if you qualify to use the averaging method.) Attach 1099-R(s).
Premature distributions are amounts you withdrew from your traditional IRA, deferred compensation, or thrift savings plans before you were either age 59 ½ or disabled. Rollovers on distributions are tax exempt. These amounts are reported in the total distribution box, attach your 1099-R or documents to show the amount deposited as a rollover.
NOTE: If you filed a claim under McFadden v Weiss or Maples v Weiss and your basis has been fully recovered, enter the amount from box 1 of your 1099-R(s) as the "Gross" and "Taxable Amount" on line 18A or 18B. Attach 1099-R(s).
LINE 17. Retirement benefits received by a member of the uniformed services are exempt from income tax. If you or your spouse had U.S. military pension compensation, enter gross amount in the applicable boxes provided for primary and spouse, regardless of filing status. Retirees cannot claim both the military retirement exemption and the $6,000 exemption for traditional IRA distributions (A.C.A 26-51-307(f)). Attach 1099-R(s).

PRIMARY EMPLOYER PENSION PLAN(S)/ QUALIFIED IRA(s):
LINE 18A. If you had income from an employmentrelated pension plan or a qualified traditional IRA distribution, enter the gross amount(s) from box 1 of your 1099-R(s) in the space provided. Enter the federal taxable amount from box 2a of your 1099-R(s) in the space provided. If box 2a is blank, use the Simplified Method Worksheet in the federal 1040 Instruction Booklet to calculate the taxable amount of your distribution. You are entitled to a $6,000 exemption from the taxable amount; the balance is taxable to Arkansas. Enter the balance on line 18A, column A. Attach 1099-R(s).

# LINE 18B.

If filing status 2, Married Filing Joint, spouse must enter the taxable amount on line 18B, column A.
If filing status 4, Married Filing Separately on the Same Return, spouse must enter the taxable amount on line 18B, column
B. Attach 1099-R(s).
You might be eligible for the $6,000 exemption for retirement or disability benefits provided the distribution was from public or private employmentrelated retirement systems, plans, or programs.
(The recipient does not have to be retired.) The method of funding is irrelevant. The exemption may be taken from either lump-sum or installment payments. The early withdrawal penalty may be applicable even though the exemption is granted.
If you received a traditional IRA distribution after reaching the age of fifty-nine and one-half (59 1/2), the first $6,000 is exempt from tax. Premature distributions made on account of the participant's death or disability also qualify for the exemption. All other premature distributions or early withdrawals including, but not limited to, those taken for medical expenses, higher education expenses, or a first-time home purchase do not qualify for the exemption.
Military 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 employer-sponsored distributions.
NOTE: If you made nondeductible contributions to your traditional IRA, enter taxable amount from federal Form 8606 in the space provided. Attach federal Form 8606.
LINE 19. If you had income from rents, royalties, estates or trusts, profits (whether received or not) from partnerships, fiduciaries, small business corporations, etc., enter the amounts as reported on your federal Schedule E. If you are filing a return for a taxable year that is not the same as the annual accounting period of your partnership or trust, report your distributive share(s) of net profits in the accounting period that ends in your taxable year. Attach federal Schedule E.
Nonresident beneficiaries pay tax only on Arkansas income.

LINE 20. If you had farm income, enter the amount reported on your federal Schedule F. Farm income may not be split between you and your spouse unless a partnership was legally established.
Partnership income must be reported on Form AR1050, with K-1(s) for each partner. Attach federal Schedule F.
LINE 21. Beginning with tax year 2018, unemployment insurance benefits paid from federal unemployment funds; and unemployment insurance benefits received from unemployment compensation (except unemployment for sickness payments) is income subject to tax. Enter amounts received and attach Form 1099-G(s).
LINE 22. Enter net other income/loss and depreciation differences. Attach Form AR-OI.
Some examples of what must be reported are:
Cancellation of Debt:
The amount of any debt that has been canceled is taxable. See instructions for Form AR-OI. Attach 1099-C.
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 that were reported on the Pass-Through level.
Gambling winnings:
Gambling winnings are subject to tax. Report winnings on line 4 as an addition to income on Form AR-OI. Attach Form W-2G(s).
Reimbursement of medical expenses from a previous year: if you itemized deductions in that year and it reduced your tax.
Amounts recovered on bad debts that you deducted in an earlier year.
Net operating loss (NOL) from an earlier year to carry forward to 2025: enter as a subtraction from income. Attach form AR1000-NOL to show the amount of loss and the year the loss occurred. A net operating loss may be carried forward. (NOL carrybacks not allowed.) See instructions for specifics.
Scholarships, fellowships, and grants:
A qualified scholarship, fellowship, or grant is exempt from tax only if:

1. You were a candidate for a degree at an educational institution, and
2. Received a qualified scholarship, fellowship, or grant.

A qualified scholarship, fellowship, or grant is any amount you received that was used under the terms of the grant for:

1. Tuition and fees required for enrollment, or
2. Fees, books, supplies and equipment required for the course(s) at the educational institution. (These items must have been required of all students in that course.) Foreign students who are exempt from federal taxes because of a tax treaty must file and pay tax on all income including non-qualified scholarship or fellowship income.

Stipends are taxable.
LINE 23. Add lines 8 through 22 and enter total in the appropriate columns on this line. This is your Total Income.

# ADJUSTMENTS

LINE 24. If you are claiming an adjustment from the list below, use Form AR1000ADJ and include the total on this line. Attach Form AR1000ADJ.
Border city/Texarkana exemption Tuition Savings Program Payments to IRA Payments to MSA Payments to HSA Deduction for interest paid on student loans Contributions to Intergenerational Trust Moving expenses Self-employed health insurance deduction KEOGH, Self-employed SEP and Simple Plans Forfeited interest penalty for premature withdrawal Alimony/Separate Maintenance Paid Support for permanently disabled individual Organ Donor Deduction Military Reserve Expenses Reforestation Deduction Teachers Qualified Classroom Investment Expense Achieving A Better Life Experience Program LINE 25. Subtract line 24 from line 23, Total Income. Enter amount on this line. This is your Adjusted Gross Income (AGI).

# TAX COMPUTATION

LINE 26. Select only one tax table for line 27.
See tax tables and qualifications for each table on pages 24-30.
If you use an exclusion for active-duty military compensation, employer-sponsored pension income, or a qualified traditional IRA distribution, you do not qualify for a Low Income Tax Table. You may elect NOT TO USE the exclusion(s) to which you are entitled and use a Low Income Tax Table if you fall within the income limits.
CAUTION: If you qualify to use a Low-Income Tax Table, enter zero (0) on line 27, column A. (The Standard Deduction is already built into the table.) If you use the regular tax table, enter the larger of your itemized deductions (from Form AR3) or your Standard Deduction on line 27.
Itemized Deductions:
To compute your itemized deductions, complete Form AR3 and attach it to your return. Make sure that your total itemized deductions exceed the Standard Deduction. (For Form AR3 instructions see pages 17 and 18 of this tax booklet.) NOTE: If you are filing status 4 or 5 and one spouse itemizes, then both spouses must itemize. (If you are filing status 5 and your spouse itemizes on a separate return, you must still prorate your deductions based on both spouse's incomes. Include a copy of the AR3 to support deductions.) Standard Deduction:
The Standard Deduction for your filing status is shown below. (If the amount on line 25 is less than the Standard Deduction, enter the amount from line 25 on line 27.) Filing Standard Status Deduction 1 Single $2,470 2 Married Filing Joint $4,940 3 Head of Household $2,470 4 Married Filing Separately $2,470 each on Same Return 5 Married Filing Separately $2,470 on Different Returns 6 Surviving Spouse $2,470 NOTE: The $2,470 Standard Deduction does not apply to taxpayer's dependent(s).
LINE 27. SELECT THE PROPER TAX TABLE and check the appropriate box. You will be in one of the following categories:

1. Low Income Tax Table
2. Standard deduction
3. Itemized deductions

If standard deduction or itemized deductions is selected you must use the Regular tax table.
LINE 28. Subtract line 27 from line 25. This is your Net Taxable Income.
LINE 29. Using the appropriate tax table locate the tax for your income and enter here.
LINE 30. Add lines 29(A) and 29(B) and enter the total.
LINE 31. If you received a lump-sum (total) distribution from a qualified retirement plan during 2025, you may be eligible to use the averaging method to figure some of your tax at a lower rate.
Read the instructions for Form AR1000TD to determine if you are eligible to use this method. If so, complete Form AR1000TD and enter amount here. Attach Form AR1000TD.
LINE 32. Taxpayers subject to additional tax on their federal return from a traditional IRA or employer qualified retirement plan are subject to additional tax on their state return. Enter ten percent (10%) of the federal amount from Part I of federal Form

1. Be sure to enter total distribution(s) from Part I, Form 5329, on line 16 or 18 of Form AR1000F/

# AR1000NR.

Taxpayers subject to additional tax on a distribution from a Coverdell Education Savings Account, include ten percent (10%) of the federal amount from Part II of federal Form 5329 on this line. Be sure to include the taxable amount of the Coverdell Education Savings Account distribution on Form AR-OI and on line 22 of Form AR1000F/AR1000NR (Other Income).
LINE 33. Add lines 30 through 32 and enter the total.

# TAX CREDITS

LINE 34. Enter the total personal tax credits from line 7C.
LINE 35. To claim the Child Care Credit, use Form AR2441 to figure the amount to be claimed.
A copy of Form AR2441, "Credit for Child and Dependent Care Expenses," must be attached to your Arkansas return.
If you are claiming the Early Childhood Credit on line 43, the total amounts from lines 35 and
43 cannot exceed the amount allowed on Form

# AR2441.

LINE 36. Complete Form AR1000TC if you are eligible for any credit(s) listed below and include the total on this line. Attach Form AR1000TC.
State Political Contribution Credit Other State Tax Credit Credit for Adoption Expenses Phenylketonuria Disorder Credit Stillborn Child Credit Additional Tax Credits For Qualified Individuals Individuals with Developmental Disabilities Credit Business Incentive Credits LINE 37. Add lines 34 through 36 and enter the total.
LINE 38. Subtract line 37 from line 33. This is your Net Tax. If line 37 is greater than line 33, enter zero (0).
If Total Credits on line 37 is more than "Total Tax" on line 33, the difference is not refundable.
NOTE: If your net tax is $1,000 or more, and you failed to make a declaration of Estimated Tax (Form AR1000ES, Voucher 1), or pay withholding equal to ninety (90%) of your net tax, a penalty of ten percent (10%) will be assessed.
See instructions for lines 52A and 52B for more information.

# PRORATION

IF FILING A FULL YEAR RESIDENT RETURN, go to instructions for lines 39A and 39B. The instructions for lines 38A through 38D apply only to nonresidents and part year residents

# NONRESIDENTS AND PART YEAR

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.
LINE 38A. Enter the adjusted gross income from line 25, column C.
LINE 38B. Enter total of columns A and B from line 25.
LINE 38C. Divide the amount on line 38A by the amount on line 38B to arrive at your Arkansas percentage of income. Enter as a decimal rounded to six places. Do not exceed 100%.
Example: $2,500/$525,000 = 0.004762 or $10,000/$60,000 = 0.166667 LINE 38D. Multiply the amount on line 38 by the decimal on line 38C for Arkansas apportioned tax liability.

# PAYMENTS

LINE 39A. Enter Arkansas tax withheld from your W-2(s) and/or W-2G(s). You have already paid this amount of tax during the year. If you have MORE THAN ONE W-2(s) and W-2G(s), be sure to add the Arkansas income tax withheld from all W-2(s) and W-2G(s). Enter the total withheld.
LINE 39B. Enter Arkansas tax withheld from your 1099-R(s), 1099-PT(s), and/or AR-K1(s). If you have MORE THAN ONE 1099-R(s), 1099-PT(s), or AR-K1(s), be sure to add the Arkansas income tax withheld from all 1099-R(s), 1099-PT(s), and/ or AR-K1(s). Enter the total withheld.

IF YOU AND YOUR SPOUSE ARE FILING ON THE SAME RETURN, add the Arkansas state income tax withheld from all of your W-2(s), W-2G(s), 1099-R(s), 1099-PT(s), and AR-K1(s).
Enter the combined total withheld.
If you did not receive (or lost) your W-2(s) and Arkansas tax was withheld from your income, you should take the following steps IN THE ORDER LISTED BELOW:

1. Ask your employer for copies of your W-2(s). If you cannot obtain them from your employer you should
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 Administration at (800) 772-1213. Only if you cannot obtain your W-2(s) from your employer or SSA you may
3. Complete federal Form 4852 and attach a copy of your final pay stub to support your amounts.

CAUTION: You WILL NOT receive credit for tax withheld or receive a tax refund, unless you attach CORRECT AND LEGIBLE W-2(s) or other approved documentation to your tax return.
DO NOT include FICA, federal income tax, or tax paid to another state.
DO NOT correct a W-2 yourself. Your employer must issue you a corrected W-2.
LINE 40. If you made an estimated declaration and paid estimated tax payments in 2025 income OTHER THAN wages, salaries, tips, etc., write the total paid in this space. The only amount to enter here is total payments you made on a 2025 Declaration of Estimated Income Tax (includes January 15, 2026 installment and/or credit brought forward from 2024 tax return).

# DO NOT INCLUDE PENALTIES OR INTEREST AS PART OF THE AMOUNT PAID.

If you and your spouse filed a JOINT declaration and you and your spouse choose to file your tax returns on separate forms this year, payments made under the joint declaration of estimate will be credited to the primary filer. If the primary taxpayer is deceased, please submit a signed written request that any estimated payments or carryovers from the previous tax year be moved to the spouse's account.
If you are filing prior year tax returns past the due date of the tax return, the refund/overpayment from those tax returns cannot be carried forward as estimated tax.
LINE 41. If you filed an Arkansas extension request and paid tax with your request, enter the amount paid.
LINE 42. PREVIOUS PAYMENTS: This line is for amended returns only. Enter the total of any previous payment(s) made with your original return and/or billing notices and amended return(s).
LINE 43. Enter the APPROVED Early Childhood Program Credit Form AR2441. This is for individuals with a dependent child placed in an APPROVED childcare facility while the parent or guardian worked or pursued employment. (Facility must be approved by the Arkansas Department of Education as having an appropriate early childhood program as defined by Arkansas law.) Enter the certification number and attach Form AR2441 and Certification Form
AR1000EC. Contact your childcare facility for
Form AR1000EC.
If you are claiming the Early Childhood Program
Credit on line 43, the total amounts from lines
35 and 43 cannot exceed the amount allowed on Form AR2441.
LINE 44. Add the amounts on lines 39A, 39B, 40, 41, 42, and 43. This is your TOTAL PAYMENTS.
LINE 45. PREVIOUS REFUND: This line is for amended returns only. Enter the total of any previous refund(s) from your original return and amended return(s).
LINE 46. Subtract line 45 from line 44. This is your ADJUSTED TOTAL PAYMENTS.

# REFUND OR TAX DUE

LINE 47. If line 46 is more than line 38 on Form AR1000F or line 38D on Form AR1000NR, you overpaid your tax. Write the difference here. If you want a refund only, skip lines 48 and 49 and enter your refund amount on line 50.
LINE 48. You can apply part or all of the tax you OVERPAID in 2025 to your tax in 2026. Enter the amount you would like to have carried forward. The overpayment will be applied directly to your 2026 estimated account. If you wish to apply only part of line 47 to pay 2026 tax, you will be issued a refund for the balance of your overpayment.
NOTE: The amount you carry over to pay 2026 taxes will only be credited to the primary filer. It cannot be divided between the primary filer and spouse.
If the primary from the previous year is deceased, you must write a letter requesting the carryforward to be applied to the spouse prior to filing. If you do not, there could be a delay in processing your return correctly.
LINE 49. If you wish to contribute a portion or all of your overpayment, complete Schedule AR1000CO and enter the total amount of your donation. Attach Schedule AR1000CO after Form AR1000F/AR1000NR.
LINE 50. Subtract lines 48 and 49 from line 47.
This is the amount of your REFUND.
The Secretary is allowed 90 days from the return due date or the date the return was filed, whichever occurs later, to refund an overpayment of tax without interest (Act 262 of 2005).
LINE 51. If line 38 of Form AR1000F or line 38D of Form AR1000NR IS MORE THAN LINE 46, YOU OWE ADDITIONAL TAX. Subtract line 46 from line 38 of Form AR1000F or line 38D of Form AR1000NR. Enter the amount here. This is the TAX DUE / AMOUNT DUE.
LINE 52A and 52B. UNDERESTIMATE PENALTY: If required, enter the exception number from Part I of the AR2210 or the computed penalty from line 17 of AR2210 in the appropriate box. If you completed AR2210A, enter "6" in box 52A. Enter the amount from line 48 of AR2210A in box 52B.
Form AR2210 or AR2210A must be attached and the exception number entered in box 52A to claim any exclusion from the Underestimate Penalty.
LINE 52C. Add lines 51 and 52B. Enter the total on this line.

# DIRECT DEPOSIT

Get your refund faster with direct deposit.
For direct deposit to your checking or savings account, you must enter your routing and account numbers and check the box for either checking or savings. If you checked the box ultimately placing your direct deposit into a foreign account, stop here.
Direct deposits will not be deposited into accounts outside the United States; this includes Puerto Rico, Guam and the Virgin Islands.
The State of Arkansas is not responsible for the misapplication of a direct deposit that results from error, negligence or malfeasance on the part of the taxpayer, the provider or preparer, financial institution or any of their agents.
Check your form carefully, since any error could prevent your bank from accepting your direct deposit.
Refunds that are not direct deposited because of Institutional refusal, erroneous account or routing transit numbers, closed accounts, bank mergers or any other reason are issued as paper checks.
While the State of Arkansas ordinarily processes a request for direct deposit, it reserves the right to issue a paper check and does not guarantee a specific date for deposit of the refund into the taxpayer's account. Please also verify you are using your mailing address on your return, in the event we do have to mail out a paper check.
SIGNATURE(S)
Your tax return will not be valid and cannot be processed unless you SIGN IT.
Write in the DATE. If you and your spouse are filing a joint tax return or filing separately on the same return, both of you must sign it.
If someone else prepares your return, that person must sign and complete the Paid Preparer section.
If you prepare your own return, DO NOT use this section.

SET OFF REFUNDS
If you, your spouse, or former spouse owes a debt to one of the agencies below, all or part of your refund is subject to being withheld to satisfy the debt. You will receive a letter advising which agency has claimed your refund.
Any AR housing authority
AR circuit, county, district, or city courts AR colleges, universities, and technical institutes AR Department of Transportation AR Public Defender Commission AR Real Estate Commission County tax collectors or treasurers Department of Finance and Administration AR Department of Health AR Department of Higher Education AR Department of Human Services AR Employee Benefits Division Internal Revenue Service Office of Child Support Enforcement Office of Personnel Management The State Securities Department The Office of Driver Services AR Tobacco Control & AR Tobacco Control Board AR Public Employees' Retirement System The State Insurance Department The Self-Insured Fidelity Bond Program Contractors Licensing Board It is the agency's responsibility to refund any set off amount paid to the agency in error. If you owe a debt for Arkansas income tax, your federal refund may be captured to satisfy your state income tax debt.
NOTICE TO MARRIED TAXPAYERS:
If only one of the married taxpayers owes the debt, the taxpayer who is not liable can avoid having his/ her portion of the joint refund applied to the debt if BOTH taxpayers file using status 5, "Married Filing Separately on Different Returns."

# PAYMENT INFORMATION

Payment QR code
PAY ONLINE:
Paying online is convenient, secure, and helps make sure we get your payments on time. Please visit our secure website ATAP (Arkansas Taxpayer Access Point) at www.atap.arkansas.gov. ATAP allows taxpayers or their representatives to log on, make payments and manage their account online.
ATAP is available 24 hours

# PAY BY CREDIT CARD

(Vendor charges nominal fee) Credit card payments may be made by one of the following methods:
 Call 1-800-2PAY-TAXSM (1-800-272-9829)  Go to www.acipayonline.com and click on the "Payment Center" link.
Credit card payments will be processed by ACI Payments, Inc., a private credit card payment services provider. A convenience fee will be charged to your credit card for the use of this service. The State of Arkansas does not receive this fee. You will be informed of the exact amount of the fee before you complete your transaction. After you complete your transaction you will be given a confirmation number to keep with your records. This payment will post to your account 15 days after the date payment is completed. It will be effective the date payment was made.
PAY BY MAIL:
NOTE: Do not send currency or coin by mail.
Complete Form AR1000V (available at www.dfa. arkansas.gov) and attach a check or money order to your return. Write the tax year and your Social Security Number or account number on the check or money order, and make your check payable in U.S. Dollars to the Department of Finance and Administration. Mail on or before April 15, 2026.
If the payment is for an amended return, mark the box yes on Form AR1000V for "Is Payment for an Amended Return".

# PENALTIES & INTEREST

You must mail your tax return by April 15, 2026. Any return not postmarked by April 15, 2026 (unless you have an extension) will be delinquent. A penalty of one percent (1%) per month for failure to pay and five percent (5%) per month for failure to file, up to a maximum of thirty-five percent (35%), will be assessed on the amount of tax due on an original return. Interest of ten percent (10%) per year will also be assessed on any additional tax due, calculated from the original due date to the date you paid the tax due on an original or amended return.
An extension to file is not an extension to pay. If you have not paid the amount due by the original due date you will be subject to a failure to pay penalty of one percent (1%) per month of the unpaid balance.
In addition to any other penalties assessed, a penalty of $500 will be assessed, if any taxpayer files what appears to be a return, but the return does not contain information on which the correctness of the return may be judged, and such conduct is due to a position which is frivolous or an effort to delay or impede the administration of any State law.

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.)

# CONSUMER USE TAX FORM

1. Report Period ► __

1. State Rate 6.500% 0.125%
2. County Rate +
3. City Rate +
4. Total Tax Rate =
5. Purchases $
6. Total Tax Rate
7. Total Tax $
8. TOTAL Tax Due $

Check here if this is an aviation purchase ►
(Attach a copy of the bill of sale)
City and county rate may be obtained from our website. http://www.state.ar.us/salestax or by calling (501) 682-7104 Purchaser(s):
Social Security Number:
Home Address:
City/State/Zip:
County of Residence:
Individual Consumer Use Tax Report Sales and Use Tax Section
P. O. Box 8054, Little Rock, AR 72203 If you live outside the city limits check here ► If you live in a city other than what is shown in your mailing address above, please indicate that city here and use that tax rate to compute your tax Phone Number:
CU-2 (R 06/2019)
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.
State of Arkansas
Department of Finance and Administration Sales and Use Tax Section

CONSUMER USE TAX FORM

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.
Mr. Last Name
Mrs.
Miss
Ms.
Address Where You Live (See Section "C" Below) (Rural addresses must draw map.) Address Where You Receive Mail If Different From Above / / Date of Birth:
Month Day Year
E-mail Address (Optional)
Assigned ID
Jr. Sr. First Name Middle Name

II. III. IV.
Apt. or Lot # City/Town County State ZIP Code
Apt. or Lot # City/Town County State ZIP Code Party Affiliation (Optional) Home & Work Phone Numbers (Optional) 5 6
(H) (W)
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?
Yes No the right to vote in another county or state. If I have provided false information, I 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?
Yes No under state and federal laws.
(C) Are you presently adjudged mentally incompetent by a court of competent jurisdiction?
Yes No
/ /
Date:
Month Day Year
If applicant is unable to sign his/her name, provide name, address and phone
(D) Have you ever been convicted of a felony without your sentence having been discharged or pardoned?
Yes No number of the person providing assistance:
Name: Address:
If you checked No in response to either questions A or B, do not complete this form.
City: State: Phone#:
If you checked Yes in response to either questions C or D, do not complete this form.
Please complete the sections below if:
MAIL REGISTRANTS: PLEASE SEE SECTION D.
Agency Code (For Official Use Only)

• You were previously registered in another county or state, or
• You wish to change the name or address on your current registration.

/ /
Date of Birth:
Month Day Year
Previous Last Name
Mr.
Mrs.
A
Miss
Ms.
Previous House Number and Street Name B First Name Middle Name
Jr. Sr.

II. III. IV.
Apt. or Lot # County State ZIP Code City/Town

# 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 registration when voting in person or by absentee ballot

• Write in the names of the crossroads (or streets) nearest where you live.
• 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.

Example

• Grocery

Store

Route #2

# Woodchuck Road

• Public School

X

1. If your voter registration application form is submitted D by mail and you are registering for the first time, and you NORTH do not have a valid Arkansas driver's license number or social security number, in order to avoid the additional identification requirements upon voting for the first time you must submit with the mailed registration form: (a) a current and valid photo identification; or (b) a copy of a current utility bill, bank statement, government check, paycheck, or other government document that shows your name and address.

# 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
From:
First
Class
Postage
Required

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

ITEMIZED DEDUCTIONS

INSTRUCTIONS
(FORM AR3)

MEDICAL AND DENTAL EXPENSES
List only amounts you paid and for which you were not reimbursed.
LINE 1. Enter total medical and dental expenses, less reimbursements from insurance or other sources. See the chart on page 18 for examples of deductible and nondeductible expenses.
LINE 2. Enter the total amount from Form AR1000F/ AR1000NR, lines 25A and 25B.
LINE 3. Multiply line 2 by ten percent 10% (.10); otherwise, enter zero (0).
LINE 4. Subtract line 3 from line 1; if more than line 1, enter zero (0).
TAXES
LINE 5. You may deduct real estate taxes you paid on property you own that was not used for business. Do not include any special assessments or levy taxes.
Some taxes you CANNOT deduct are:
Arkansas income taxes
Car tags & registration
Cigarette and beverage taxes Dog licenses Estate taxes Federal income taxes Federal Social Security taxes Hunting and fishing licenses Improvement taxes Sales taxes LINE 6. Taxes you may deduct on this line:
City income taxes
Mississippi gambling taxes
Personal property taxes
Taxes paid to a foreign country on income taxed on this return LINE 7. Add the amounts on lines 5 and 6.

# INTEREST EXPENSE

LINE 8. You may deduct the home mortgage interest paid to a bank or other financial institution.
The deduction is generally limited to interest attributable to a debt for not more than the cost of the principal, and/or second residence, plus improvements.
LINE 9. Deduct home mortgage interest paid to an individual on this line, and list that person's name and address.
LINE 10. Enter the amount of deductible points paid on this line. Deductible points are those that:

1. Are incurred in the purchase or improvement LINE 16. If you made contributions in excess of of the taxpayer's principal residence; and sixty percent (60%) of your adjusted gross income,
2. Reflect an established business practice you may carry the excess deduction over for a period of five (5) years. of charging points in the geographical area 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 generally charged for the type of transaction. original contribution.

(Points paid in refinancing a mortgage must be amortized over the life of the loan.) LINE 17. Add lines 13, 14, 15, and 16.
NOTE: In order to deduct the full amount of the CASUALTY AND THEFT LOSSES points paid, payment of the points must be made from separate funds brought to the loan closing. LINE 18. The method of computing casualty or theft losses is the same as the federal method with the $100 exclusion. The amount of each loss LINE 11. Enter deductible investment interest. must exceed ten percent (10%) of your adjusted The deduction is limited to the amount of investment gross income. Attach Form AR4684 and provide income. Interest that is disallowed because of the necessary supporting documents. limitation can be carried forward to the next year and deducted to the extent of the limitation in the If you have a Disaster Loss in 2026 on property in carryover year. Attach federal Form 4952. 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 report the loss on your 2026 return.

# CONTRIBUTIONS

A disaster loss is the only loss which may be carried 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 anyone organization, list the donee and amount your 2024 return, you cannot report the loss on your given. If you have non-cash contributions of $500 2025 return. If loss occurred in a federal disaster or more, attach federal Form 8283. area, list location on line 18.
LINE 19. Enter your Post-Secondary Education LINE 14. In addition to other contributions, a Tuition Deduction and attach Form AR1075(s). deduction is allowed for the donated value of artistic, literary, and musical creations if the following qualifications are met: MISCELLANEOUS DEDUCTIONS SUBJECT TO THE 2% AGI

1. The taxpayer making the donation derived LIMITATION at least fifty percent (50%) of his/her current or prior year income from an art related profession;

LINE 20. Enter unreimbursed employee business expenses. Arkansas recognizes the federal mileage

1. The fair market value of the art work has allowance for computing business travel expenses. been verified by an approved independent Attach Form AR2106. appraiser, and a copy of the appraisal is attached;

LINE 21. Other deductions include:

1. The artwork was donated to a museum, art Union or professional dues gallery, or nonprofit charitable organization Tax return preparation fees qualified under Internal Revenue Code Expenses for safety equipment § 501(C)(3) and located in the State of Expenses of entertaining customers Arkansas; and Tools and supplies
2. The deduction for donated art work does not 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.

Attach supporting schedule or LINE 15. List other deductible contributions: statement.
Items not deductible:

1. Unreimbursed amounts spent to maintain an elementary or high school student (other Appraisal fees for casualty loss than a dependent or relative) in a taxpayer's Casualty & theft loss while as an employee home under a program sponsored by a Credit card convenience fees charitable organization.

Fees to collect interest & dividends.

1. A gift of property to a non-profit organization. Hobby expenses in excess of hobby income Attach a description of the property, date of Indirect miscellaneous deductions from passgift, and method of valuation. For each gift in through entities excess of $500, list any conditions attached to 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.

Loss on deposits in an insolvent or bankrupt 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. are not deductible as contributions.

LINE 22. Add lines 20 and 21.
LINE 23. Enter the combined amount from Form AR1000F/AR1000NR, lines 25A, and 25B.
LINE 24. Multiply line 23 by two percent (2% or .02).
LINE 25. Subtract line 24 from line 22. This is your total allowable miscellaneous deductions.

# OTHER MISCELLANEOUS DEDUCTIONS

LINE 26. Volunteer firefighters may deduct unreimbursed expenses of firefighting equipment required by the volunteer fire department and/ or loss of value of personal property damaged or destroyed during volunteer firefighting activities. To qualify, you must have received less than $5,000 total compensation for the taxable year from the volunteer fire department you served. This deduction may not exceed $1,000 per volunteer firefighter.
LINE 27. Enter your gambling losses here.
Gambling losses cannot exceed gambling winnings.
LINE 28. Enter your other miscellaneous deductions not subject to the two percent (2% or .02) AGI limit.
Attach a detailed schedule of each deduction.
LINE 29. Add lines 26, 27, and 28.
LINE 30. Add lines 4, 7,12,17,18,19, 25 and 29.
Deductible vs. Nondeductible Medical Expenses The chart below lists specific types of expenses and whether or not a deduction for the expense 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

# PRORATED ITEMIZED DEDUCTIONS

LINE 31. If you are married filing separately, status 4 or 5, you must prorate your itemized deductions between spouses. For status 4 filers, enter your AGI from line 25, column A, and your spouse's AGI from line 25, column B of Form AR1000F/AR1000NR.
Enter these amounts on lines 31A and 31B.
LINE 32. Add lines 31A and 31B.
LINE 33. Divide line 31A by line 32 and enter the percentage here. Round to the nearest whole percent.
LINE 34. Multiply the total itemized deductions reported on line 30 by your percentage on line

1. Enter the result here and on Form AR1000F/ AR1000NR, line 27, column A.

LINE 35. Subtract line 34 from line 30. Enter the result here and on Form AR1000F/AR 1000NR, line 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.

# STUDENT LOAN INTEREST WORKSHEET

Enter the total interest you paid in 2025 on qualified student loans … 1____ 1.
Enter the smaller of line 1 above or $2,500 … 2____ 2.
Enter the amount(s) from Form AR1000F/AR1000NR, line(s) 23A and 23B … 3____ 3.
Enter total adjustments from Form AR1000F/AR1000NR, line(s) 24A and 24B.
4.
(Do not include the deduction for interest paid on student loans, line 6, AR1000ADJ) … 4_ Modified AGI. Subtract line 4 from line 3 … 5_ 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.
Enter: $85,000 if filing status 1, 3, or 6; $170,000 if filing status 2 or 4 … 6____ 6.

1. 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____ Divide line 7 by $15,000 ($30,000 if filing status 2 or 4).
8.
Enter result as a decimal (rounded to at least three places) … 8_ Multiply line 2 by line 8 … 9_ 9.

1. Allowable Deduction: Subtract line 9 from line 2.

Enter the result here and on Form AR1000ADJ, line 6 … 10____

# FILING STATUS 4 ONLY

1. Enter the total interest for each spouse Primary Spouse up to the combined amount on line 1 … 11A_ 11B_
2. Total amount paid from line 1 … 12____
3. Divide line 11A by line 12.

Enter result as a decimal (rounded to at least three places) … 13____

1. Multiply line 10 by the amount on line 13.

Enter here and on AR1000ADJ, line 6, column A … 14____

1. Subtract line 14 from line 10. Enter here and on AR1000ADJ, line 6, column B … 15____

# YOUR ALLOWABLE TRADITIONAL IRA DEDUCTION

Phases out when Will be zero when 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.

Depletion Allowance
Depletion (gas and oil) … Same as federal (Fifteen percent (15%) for most gas and oil production) 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

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 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

Lynne Taxpayer
Tax year 2025
12345678-IIT
Make your check payable to "Dept. of Finance and Administration".
Date and mail payment on or before April 15th, 2026.
Include your Account ID or Social Security Number and the tax year on the memo line.
Don't forget to sign your check!


Make sure both amounts match
Lynne Taxpayer
2222 Austin Ave
Tony, AR 11122 Date
Phone (501) 555-1552

PAY TO THE
ORDER OF:
MEMO:
$
Dept. of Finance and Administration 125.00 One hundred twenty five and no/100 April 15, 2026    

SELF-EMPLOYED HEALTH INSURANCE DEDUCTION WORKSHEET

MILEAGE AND DEPLETION ALLOWANCES DEPRECIATION INFORMATION

HOW TO FILL OUT YOUR CHECK
DOLLARS

# 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.
Find income range in the table below. Enter corresponding credit here and on line 6 of 2.

1. the AR1000TC …

Filing Status 2
1.
Enter amount from line 28 of your AR1000F or AR1000NR … 1.
Find your net taxable income in the table below. Enter corresponding credit here …

1. 2.

3.

1. Double the credit from line 2 . Enter the amount here and on line 6 of the AR1000TC … Filing Status 4 Spouse Primary Enter amount from line 28 of your AR1000F or AR1000NR …
2. 1A. 1B.

1B.
Find your net taxable income in the table below. Enter corresponding credit for each spouse here …

1. 2A. 2B.
2. 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

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,
43.0%
Misc/Alcohol/
Tobacco
$389.7,
4.7%

Income Taxes
$4,105.7,
49.4%
Insurance
Taxes
$224.7, 2.7%

$8,315.6 MILLION GENERAL REVENUE TAX Where It Is Spent:

Central Services
$249.5, 3.0%

Human Services
$1,941.7, 23.4%
General
Government
$528.0, 6.4%
Criminal
Justice/Military
$693.9, 8.3%
Aid to Cities and
Counties
$50.8, 0.6%
Refunds to
Taxpayers
$723.5, 8.7%
Budgeted
Surplus
$185.1, 2.2%

Public Education
$3,943.1, 47.4%

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:
Your total income from all sources (regardless of whether the income is taxable to Arkansas) must fall within the limits of the

1. appropriate table based on your filing status.

Married couples must file a joint return (Filing Status 2) to qualify to use these tables.
2.
If you use an exemption for military compensation, military retirement or employment related pension income, you do not qualify.
3.
If you itemize your deductions, you must use the Regular Income Tax Table.
4.
Find your Adjusted Gross Income from line 25, AR1000F/AR1000NR, in the appropriate table below. Your tax is to the right of this amount.
5.

# Deductions and Regular Income Tax Table

# 2025 Regular Income Tax Table

# TAX TAX

# TAX TAX

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

# TAX TAX

# TAX TAX

# TAX TAX

# TAX TAX

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

# TAX TAX

# TAX TAX

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

# TAX TAX

# TAX TAX

REVENUE DIVISION
AR4506
Individual Income Tax
1816 W 7th St., Room 2300
Post Office Box 3628

STATE OF ARKANSAS
Little Rock, Arkansas 72203-3628 Phone: (501) 682-1100

REQUEST FOR COPIES
Fax: (501) 682-7692

OF ARKANSAS TAX RETURNS AND W-2S

# INSTRUCTIONS

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.
Copies are $2.00 per year. Attach a check or money order. DO NOT SEND CASH IN THE MAIL.
2.
(If you make your request in person, you may pay with cash. Bring exact change.)

1. 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
Spouse Signature (If Applicable) Title (if primary name is a partnership or trust) Mail To:
State of Arkansas
Individual Income Tax
P.O. Box 3628, Little Rock, AR 72203-3628 AR4506 (R 6/21/2024) Date Date Or Bring To:
Joel Y. Ledbetter Building
1816 W 7th Street, Room 2300 Little Rock, AR 72201
(501) 682-1100 or (800) 882-9275

# NOTES ARKANSAS INDIVIDUAL INCOME TAX INDEX TO INSTRUCTIONS

A____
Additional Tax Credit for Qualified Individuals…..
… AR1000TC
Adjustments to Income … AR1000ADJ,14 Adoption Expense Credit … AR1000TC Alimony Paid … AR1000ADJ Alimony Received … 13 Amended Returns … 7,10, 11 Amount You Owe or Refund Due … 16 Annuities … 10, 13 B_ Baby Sharon's Children's Catastrophic Illness Program … AR1000CO Blindness - Personal Credit … 12 Border City Exemption … AR1000ADJ Business Income and Expenses … 13 Business Incentive Tax Credits … AR1000TC C Cancellation of Debt … AR-OI, 14 Capital Gains and Losses … AR1000D, 13 Casualty and Theft Losses … AR3, 17 Check Offs … AR1000CO Child and Dependent Care Expense -Credit for … AR2441, 15 Child Support - Exempt Income … 10 Contributions - Charitable … AR3, 17 Credits Against Tax … AR1000TC, 12, 15 Credit for Tax Paid to Another State … AR1000TC D Deafness - Personal Credit … 12 Definitions … 9 Depletion Allowance Rates … 20 Depreciation … 20 Developmentally Disabled Individual -Credit for … AR1000-DD Disability Income … 11 Disabled Individual Adjustment … AR1000ADJ Disaster Relief Program … AR1000CO Dividends … AR4, 13 E Early Childhood Credit … 15 Electronic Filing … 5 Estimated Tax … 15 Extension of Time to File … 10 F Farm Income and Expenses … 14 Filing Requirements … 10 Filing Status … 11-12 Forms (How to Obtain) … 4 G Gambling … AR-OI, AR3, 14, 18 Gifts - Exempt Income … 10 Gifts to Charity … AR3, 17 H Head of Household … 11-12 I_ Identity Theft … 5 Income - Exempt from Tax … 10-11 Income to be Reported … 12-14 Individual Retirement Accounts:
Contributions to … AR1000ADJ Distributions from … 11, 13 Phaseout Chart … 19 Interest Expense … AR3, 17 Interest Income … AR4, 13 Interest - Penalty on Premature Withdrawal of Savings … AR1000ADJ Itemized Deductions … AR3, 14, 17, 18 IRA Distributions and Fully Taxable Annuities … 13 K_ Keogh Plan - Deduction for … AR1000ADJ L Life Insurance … 10 Long-Term Intergenerational Trust. ..AR1000ADJ Lump-Sum Distributions … 13, 14 M Mailing Information … 4 Married Persons - Filing Joint or Separate Returns … 11-14 Medical and Dental Expenses … AR3, 17 Medical Savings Accounts … AR1000ADJ Mileage Allowance Rates … 20 Military Compensation -Exempt Amounts … 11-13 Military Personnel -Home of Record … 8, 9, 13 Minister's Income -Rental Value of Home … 11-12 Miscellaneous Itemized Deductions … 17-18 Moving Expense … AR1000ADJ, 20 N Net Operating Loss (NOL). AR1000NOL, AR-OI, 14 Newborn Umbilical Cord Blood Initiative … AR1000CO O Organ Donor Awareness Education Program … AR1000CO Other Gains and Losses … 13 Other Income … 14 P__ Partnerships … 13 Pay by Credit Card … 16 Payments … 15 Penalty:
Early Withdrawal of Savings … AR1000ADJ Frivolous Return … 16 Late Filing … 16 Late Payment … 16 Pensions and Annuities … 11-13 Personal Tax Credits … 12 Proration of Itemized Deductions … AR3, 18 R_ Railroad Retirement Benefits … 11 Refund or Amount You Owe … 16 Rental Income … 13 Request Copies of Tax Returns … 7, AR4506 Retirement -First $6,000 Exempt … 11, 13 Retirement -Military … 10 Royalties … 13 S Sale of Home … 13 Scholarships, Fellowships, and Grants … 10, 14 School for the Blind, Contribution to … AR1000CO School for the Deaf, Contribution to … AR1000CO Self-employed Health Insurance … AR1000ADJ Set Off Refunds … 16 65 Special Personal Credit … 12 Social Security Benefits … 11 Standard or Itemized Deduction … 14 Stipends … 10, 14 Student Loan Interest … AR1000ADJ, 19 Surviving Spouse … 12 T Tax Proration … 15 Tax Computation … 14-15 Tax Tables … 24-30 Tax Credits … AR1000TC, 15 Taxes You May Deduct … 17 Teacher Qualified Classroom Investment Expense … AR1000ADJ Texarkana - Exemption … AR1000ADJ Tuition Savings Program … AR1000ADJ, AR1000CO U_ Underestimate Penalty … 16 Unemployment Compensation … 14 Unreimbursed Employee Business Expenses….
… AR2106, AR3, 17
V____
Veterans Benefits - Exempt … 11 Vouchers … 10, 15, 16 W____ Wages, Salaries, Tips … 12 When to File … 10 Where to File … 4 Who Must File … 10 Workers Compensation … 11

# BEFORE YOU MAIL YOUR RETURN CHECKLIST

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.
State of Arkansas
State Income Tax
P. O. Box 1000
Little Rock, AR 72203-1000

PRESORTED
STANDARD
U.S. POSTAGE
PAID
STATE OF
ARKANSAS

YOU MUST FILE BY APRIL 15, 2026