Arkansas offers several personal credits that may reduce the amount of tax owed. Some of these credits are entered in the Basic Information section of the Arkansas return, while others are entered in the Credits section.
Program Entry
65 Special Credit and Deaf Credit
Arkansas Return → Basic Information
Disabled Dependent Credit
Arkansas Return → Credits → Disabled Dependents
65 Special Credit
Arkansas provides an additional tax credit for taxpayers who are age 65 or older.
Are You Eligible for the 65 Special Credit?
Answer Yes for the taxpayer and/or spouse if they were age 65 or older during the tax year and meet the Arkansas requirements.
How Much Is the Credit?
Any taxpayer age 65 or older who is not claiming the Arkansas Retirement Income Exemption may qualify for an additional $29 tax credit per eligible taxpayer.
If both spouses qualify and are not claiming the retirement income exemption, each spouse may qualify for the credit.
Important
You cannot claim both:
- The 65 Special Credit, and
- The Retirement Income Exemption
for the same taxpayer.
The Arkansas return will use the information entered to determine the proper tax benefit.
How Does This Affect My Return?
The credit reduces Arkansas income tax liability and may increase your refund or reduce your balance due.
Deaf Credit
Arkansas provides an additional credit for eligible taxpayers who are deaf.
Are You Eligible for the Deaf Credit?
Answer Yes for the taxpayer and/or spouse if eligible for the Arkansas Deaf Credit.
How Much Is the Credit?
The Arkansas Deaf Credit is $29 per eligible taxpayer, the same amount as the 65 Special Credit.
If both spouses qualify, each spouse may claim the credit if all requirements are met.
How Does This Affect My Return?
The credit directly reduces Arkansas income tax liability and may increase your refund or reduce the amount of tax owed.
Low Income Tax Table
Would You Like to Use the Low Income Tax Table (If Eligible)?
Select Yes if you would like Arkansas to determine whether you qualify for the Low Income Tax Table.
The Low Income Tax Table is designed to provide reduced tax calculations for qualifying low-income taxpayers.
Eligibility is determined based on the information reported on the Arkansas return.
How Does This Affect My Return?
If you qualify, Arkansas may calculate your tax using the Low Income Tax Table rather than the standard tax tables, which may reduce your Arkansas tax liability.
Disabled Dependent Credit
Arkansas provides an additional credit for taxpayers claiming a qualifying disabled dependent.
Select Begin to enter disabled dependent information.
Who May Qualify?
Taxpayers who claim a qualifying disabled dependent and meet Arkansas requirements may be eligible for this credit.
How Much Is the Credit?
The Disabled Dependent Credit is $500 for each qualifying disabled dependent claimed on the Arkansas return.
Disabled Dependents
Enter information for each qualifying disabled dependent.
The information entered is used to determine eligibility for the Arkansas Disabled Dependent Credit.
Attach PDF of AR1000-DD Signed by the Doctor
If required, upload a signed Form AR1000-DD completed by the dependent's physician.
Important
If this is:
- The first year claiming the Disabled Dependent Credit; or
- It has been five years since last claiming this credit,
Arkansas requires Form AR1000-DD to be included with the return.
A signed copy of the form may be uploaded through this section.
How Does This Affect My Return?
The Disabled Dependent Credit provides a $500 credit for each qualifying disabled dependent and may:
- Reduce Arkansas tax liability.
- Increase a refund.
- Reduce the amount of tax owed.
How Does This Affect My Return?
These credits may:
- Reduce Arkansas income tax.
- Increase your refund.
- Lower the amount of tax due.
The program automatically applies the credits based on the information entered and Arkansas eligibility requirements.
Notes
- The 65 Special Credit is entered in the Basic Information section.
- The Deaf Credit is entered in the Basic Information section.
- The Low Income Tax Table election is also located in the Basic Information section.
- Taxpayers claiming the Retirement Income Exemption cannot also claim the 65 Special Credit for the same taxpayer.
- The Disabled Dependent Credit is entered in the Credits section of the Arkansas return.
- The Disabled Dependent Credit provides a $500 credit for each qualifying disabled dependent.
- Form AR1000-DD may be required when claiming the Disabled Dependent Credit for the first time or after not claiming the credit for five years.