Each taxpayer is entitled to one tax credit for themselves and their spouse. If you can answer "Yes" to the any of the following questions, you may be entitled to another tax credit:
- On January 1, 2025, were you or your spouse age 65 or over?
- On December 31, 2024, were you deaf?
- On December 31, 2024, were you blind?
- Is your filing status Head of Household or Surviving Spouse?
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”.
Is there an additional credit for my dependents?
You are allowed an additional $29 credit for each dependent listed on your return.
What if my dependent has developmental disabilities?
Arkansas allows you to claim $500 non-refundable credit for dependents with developmental disabilities. (reducing the taxable income).
Form AR1000-DD (formerly known as Form AR1000RC5) must be completed if this is the first year you will be claiming the credit. Recertification is no longer required and the certification now follows the disabled individual instead of the taxpayer allowing the certification to be easily transferred between caretakers when applicable. For the first year claiming the credit, you will need to submit BOTH forms, AR1000-DD and AR1000TC. Each year you will need to submit form AR1000TC, even though the credit is now permanent and no longer requires renewal every 5 years. Visit the Arkansas website to complete this form and attach it to your printed state return. Mail your return to the state.
Program Entry
- State Section
- Edit Arkansas state return - click 3 small dots on the right
- Credits
- Disabled Dependents