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Home > Arkansas > Taxation
Taxation Arkansas
INDIVIDUAL TAXATION-ARKANSAS
 
The Individual Income Tax Section of the Office of the Income Tax Administration, Arkansas is responsible for technical assistance to the tax community in the interpretation of Individual, Partnership, Fiduciary, Small Business Corporation and Limited Liability Company tax codes and regulations; prepares and distributes tax forms and instructions to individuals and businesses necessary to complete Individual, Partnership, Fiduciary, Small Business Corporation, Limited liability and Employer tax returns; collects and maintains a records of employer payments into accounts setup for employee withholding and individual accounts setup for estimated tax payments; Assess individual taxpayers for failure to file tax returns and adjust tax return for math errors and tax law errors; maintain a record of tax, penalty and interest owed on individual and withholding accounts.
 
Notifies taxpayers of any delinquent on deficient tax amounts; transfer accounts to Legal of Collection Sections for additional activity; provides administrative procedure and revenue estimate impact statements for all proposed legislation; provides administrative support for purchasing, personnel action, budgeting and inventory control of section personnel and equipment.
 
PERSONS TO FILE INCOME TAX
 
Whether or not one shall file a tax return depends on his/ her filing status, age, and gross income. One must file a tax return if you are:

Single- under age 65- and gross income was at least $7,800.

Single- age 65 or over- and gross income was at least $9,300.

Married filing a joint return- both spouses under age 65- and gross income was at least $15,500.

Married filing a joint return- one spouse is age 65 or over- and gross income was at lease $15,600.

Married filing a joint return- both spouses age 65 or over and gross income was at lease $16,200.

Married filing a separate return- and gross income was at least $3,999 regardless of age.

Head of household- under age 65 and gross income was at least $12,100.

Head of household- age 65 or over and gross income was at least $13,000.

Qualifying widow or widower with a dependent child- under age 65 and gross income was at least $15,500.

Qualifying widow or widower with a dependent child- age 65 or over- and gross income was at least $16,000.

INDIVIDUAL INCOME TAX RATES
 
Resident and nonresident individuals, estates, and trusts deriving income from within the state are subject to a tax on their net income at the following rates:
 
Net Taxable Income Rate Net Taxable Income Rate
First $2,999
1.0%
Next $6,000
4.5%
Next $3,000
2.5%
Next $10,000
6.0%
Next $3,000
3.5%
$25,000 & over
7.0%
 
FORMS FOR FILING TAX RETURNS
 
The 3 forms used for filing Arkansas Individual Income Tax returns are Forms AR1000, AR1000S, or AR1000NR.
 
Form AR1000S is the simplest form to fill out. You may be able to use this form if you meet these conditions:
  1. One shall be a full year Arkansas Resident;
  2. One shall claim the credit for child and dependent care;
  3. One shall not file as married filing separate, Status 5;
  4. The income shall be only from wages, salaries, tips, and miscellaneous income, such as prizes, awards, interest, dividends, contest winnings (cash or merchandise), gambling winnings, etc.
In all other cases, full year residents must use Form AR1000. This form must be used if one had certain types of income such as capital gains, self-employment earnings, if you itemize deductions, or if the claim certain tax credits or adjustments to income.
 
Non Residents and Part Year Residents must report any income taxable to Arkansas on Form AR1000NR.
 
PLACE OF FILING
 
April 15 th is the last day for filing return for the current year's Arkansas income tax return without penalties if the tax year ends December 31st. Your return is considered filed on time if the envelope is properly addressed and postmarked no later than April 15th.
 
There is one exception to this and that is if April 15 th falls on a weekend day, such as Saturday or Sunday, then the due date is the first Monday following April 15 th . If one who is using a fiscal year (which is a year ending on the last day of any month other then December 31) the return is due by the 15 th day of the 4 th month after thehe peel-off label that is on the insert inside the tax booklet.
 
Check the label to be sure the information is correct. If the information on the label is not correct, do not use the label.
 
Fill in all required information directly on the tax return.
 
If a joint, or married filing separately on the same return is filed, both husband and wife must sign the return. If one of the spouse cannot sign the return because of a disease or an injury, and tells the other spouse to sign the return, then sign your spouses' name in the proper space followed by the word 'by' in quotation marks, your signature, and relationship to the taxpayer.
 
In addition, one must attach a statement to the return which includes the tax year, the reason the spouse cannot sign the return, and that the other spouse has agreed to his/her signing on behalf him or her.

If one owes money, make sure to check or money order payable to the Department of Finance and Administration and attach it to the front of the return. On the front of the check or money order, write one's SSN #, the tax year, and the type of form he/she is filing.


 
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