FAQs

FAQs

A. Filing Requirements

TitlePosted
100 – Who Must File02/27/2023
101 – Which Form to File03/06/2023
102 – When, Where, and How to File03/06/2023
103 – Which Filing Status03/01/2023
104 – Dependents Defined03/06/2023
105 – Estimated Tax03/06/2023
106 – Amended Returns03/06/2023

B. Income Definitions

TitlePosted
200 – Wages, Salaries and Tips03/06/2023
201 – Interest Received03/06/2023
202 – Dividends Received03/06/2023
203 – Alimony Received03/06/2023
204 – Business Income03/06/2023
205 – Capital Gains and Losses03/06/2023
206 – Pensions and Annuities03/06/2023
207 – Farming and Fishing Income03/06/2023
208 – Gambling Income and Expenses03/06/2023
209 – Nontaxable Income03/06/2023
210 – Earnings of Clergy03/06/2023

C. Adjustment to Income

TitlePosted
300 – Individual Retirement Accounts (IRA’s)03/20/2023
301 – Alimony Paid03/20/2023
302 – Border City Exemption (Texarkana – AR and TX)03/20/2023
303 – Permanently Disabled Individual03/20/2023
304 – Medical Savings Accounts (MSA) and Health Savings Account (HSA)03/20/2023
305 – Intergenerational Trust03/20/2023
306 – Moving Expenses03/20/2023
307 – Interest Paid on Student Loans03/20/2023

D. Itemized Deductions

TitlePosted
400 – Should You Itemize?12/28/2020
401 – Medical and Dental Expenses12/28/2020
402 – Taxes12/28/2020
403 – Contributions12/28/2020
404 – Interest Expense12/28/2020
405 – Casualty Losses12/28/2020
406 – Miscellaneous Expenses12/28/2020
407 – Post Secondary Tuition Deduction12/28/2020

E. Tax Computation

TitlePosted
500 – Choosing the Correct Table12/29/2020
501 – Standard Deduction12/29/2020
502 – Capital Gains Tax12/29/2020
503 – Tax Credits, General12/29/2020
504 – Child Care Credit12/29/2020
505 – Other State Tax Credit12/29/2020
506 – Business and Incentive Credits12/29/2020
507 – Adoption Credit12/29/2020
508 – Political Contributions Credit12/29/2020

F. General Information

TitlePosted
600 – Refunds – How Long to Wait12/29/2020
601 – How to Request Copies of Tax Returns12/29/2020
602 – Extensions of Time to File01/14/2022
603 – Penalty for Underpayment of Estimated Tax12/29/2020
604 – W-2 Forms – What to Do If Not Received12/29/2020
605 – Estate Tax12/29/2020

G. Notices and Letters

TitlePosted
700 – Bill of Rights12/29/2020
701 – Billing Procedures12/29/2020
702 – Penalty and Interest Charges12/29/2020

H. Non-Resident/Part Year Resident

TitlePosted
800 – Which Return to Use12/29/2020
801 – How to Compute Tax12/29/2020
802 – How to Compute Apportionment12/29/2020

I. Electronic Filing

TitlePosted
900 – Arkansas Electronic Filing Program01/04/2021