How do I claim the additional personal credits on my Arkansas return?

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:

1. On January 1, 2023, were you or your spouse age 65 or over?
2. On December 31, 2022, were you deaf?
3. On December 31, 2022, were you blind?

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 credit for dependents with developmental disabilities.  To enter within your account, please use the pathway below:

• Sate Section 
• Basic Information
• Disabled Dependents

Form AR1000RC5 must be completed every 5 years to determine eligibility. If you are claiming the credit for the first time, visit the Arkansas website to complete this form and attach it to your printed state return. Mail your return to the state.

Program  Entry

1. State Section
2. Basic Information
3. Select from the drop-down, each personal credit that is applicable to you.