Arkansas allows individuals with a dependent child placed in an approved child care facility to claim a credit. This credit is equal to 20% of the Federal Child Care Credit.
The child care center must be approved by the Arkansas Department of Education as having an appropriate early childhood program as defined by Arkansas law. Individuals will be required to enter the certification number and attach Federal Form 2441 (Child and Dependent Care Expenses) and Certification Form AR1000EC.
Note: You must contact your child care facility for Form AR1000EC. At this time, Arkansas does not allow your Arkansas return to be filed electronically if you are claiming this credit. You must print your Arkansas and mail to the state for filing.
If you are claiming the Early Childhood Program Credit on Line 41, the total amounts from Line 35 and Line 43 cannot exceed the amount allowed on Form AR2441.
Program Entry
- State Section
- Edit Arkansas state return
- Credits
- Early Childhood Program AR1000EC