Arkansas Income Tax Forms and AK Income Tax Rate Information

Arkansas E-File Information

As of tax year 2011, if filing electronically the taxpayer must retain Form AR-8453-OL and AR1000F or AR1000NR along with all W-2s. No timeframe is specified, however, there is an Armed Forces Tax Council (all military branches) and OJAG, Code 16 (Navy) requirement to retain this form and necessary documents at military VITA centers until December 31st of the year the return was filed. If forms are rejected, see guidance for “Reject Codes” at AR 2014 Reject Codes.

If rejected form cannot be filed electronically per the guidance, rejected forms should be mailed to Arkansas Income Tax, Little Rock, AR 72203., with the following P.O. Boxes: for Tax Due Returns, P.O. Box 2144; for Refund Due Returns, P.O. Box 1000; for Zero Balance returns, P.O. Box 8026. Must mail the 8453 and copy of other state tax return if claiming credit for full year residence in another state.

 

Arkansas Tax Return Address

Mail documents to: Electronic Filing Unit

P.O. Box 8094

Little Rock, AR 72203-8094

AR1000RC5 Developmentally Handicapped Child Certificate – This certificate must be submitted every 5 years or the first year the credit is taken. If it is time for a new certificate to be submitted, the taxpayer should receive a renewal letter from the State of Arkansas. Mail to same address listed above.

1099 Refund ID Number: Some tax preparation software applications require the ID number of the payor for State of Arkansas Income Tax Refunds to be entered. This ID number is: 71-6014466.

 

Who must file Arkansas Income Tax?

For Full Year Residents: Single- at least $11,592; Married Filing Jointly (1 or no dep) $19,548; Married Filing Jointly (2 or more dep) $23,526; Qualifying Widow(er) (1 dep or less) $16,480; Qualifying Widow(er) (2 or more deps ) $19,645; Married Filing Separately- $3,999.00; Head of Household- at least $16,480 (1 or more dependents) Head of Household- at least $19,645 (2 or more dependents). Part Year and Nonresidents file if ANYAR income regardless of the amount. See instruction booklet at: 2014 Individual Income Tax Booklet.

 

What are Arkansas Income Tax Forms?

Full Year Residents file AR1000F or AR1000S; Part-Year and Nonresidents file AR1000NR if any AR income.

 

What are Arkansas Income Exclusions and Income Deductions?

Social Security benefits, VA benefits, Workers’ Compensation, Unemployment Compensation, Railroad Retirement benefits and related supplemental benefits are exempt from tax.

 

Arkansas Tax Deductions

Standard Deductions are $4,000 for Married Filing Jointly; $2,000 for all others. May itemize; categories follow federal rules.

 

What are Arkansas Capital Gains?

In Arkansas, only 70% of net long term capital gain is taxed. 100% of short term capital gains are taxed. The amount of capital gains loss that can be deducted after offsetting capital gains is limited to $3,000 ($1,500 per taxpayer for filing status 4 or 5). Sale of principal residence follows federal rules.

 

When are Arkansas Taxes Due?

April 18, 2016.

All Arkansas taxpayers have the right to request an extension before the filing deadline. If you have already filed a federal extension request, the State of Arkansas will honor the federal extension request as well and your due date on the Arkansas will return will then be the same as the federal return. If you have filed the federal extension request, you do not have to file a separate state extension request. You simply have to mark a block on the State of Arkansas return. If you want to file specifically for a State of Arkansas extension, you must file Arkansas Form AR1055. This form must state a reason for the extension and be postmarked on or before April 15. Inability to pay will not be honored as a valid reason for an extension of time to file.

If you request an extension of time to file your federal income tax return (by filing federal Form 4868 with the IRS) you are entitled to receive the same extension on your Arkansas income tax return. The federal automatic extension extends the deadline to file until October 15th. The Department no longer requires that a copy of federal Form 4868 be attached to your state tax return. When your Arkansas return is complete and ready to file, simply check the box on the

 

How to make Arkansas income tax payments?

Complete Form AR1000V (available at www.arkansas.gov/incometax) 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 18, 2016. If the payment is for an amended return, mark the box yes on Form AR1000V for “Is Payment for an Amended Return”.

Credit card payments may be made by calling 1-800-2PAY-TAXSM (1-800-272-9829), or by visiting www.officialpayments.com and clicking on the “Payment Center” link.

Credit card payments will be processed by Official Payments Corporation, 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.

 

Arkansas Income Tax Contact Information

Arkansas Department of Finance and Administration
Individual Income Tax Section
Ledbetter Building
1816 W 7th Street Little Rock, AR 72201

General Information: (501) 682-1100, fax (501) 682-7692
Forms: (501) 682-1100
Income Tax Hotline: (501) 682-1100 or (800) 882-9275

Web site:                                   Arkansas DFA Website

Taxpayer access point: (501) 682 – 1100,  Arkansas Taxpayer Access Point:ATAP
Electronic Filing: State filing address:

 

 (501) 682-7925; 7075; 7926 (Numbers for Tax Officer use only) 

 

 

 

 

Arkansas Income Tax Contact Information

TAX DUE RETURN:                          REFUND RETURN:                                        NO TAX DUE RETURN
Arkansas State Income Tax                 Arkansas State Income Tax                                  Arkansas State Income Tax
P.O. Box 2144                 P.O. Box 1000                                                     P.O. Box 8026
Little Rock, AR 72203-2144                 Little Rock, AR 72203-1000                             Little Rock, AR 72203-8026