Individuals are entitled to claim a personal tax credit on their Arkansas return. If you are over age 65 on January 1, 2023, you may also claim the "65 Special" nonrefundable tax credit. However, you cannot claim the '65 Special' tax credit if you are claiming the retirement income exemption on line 18.
How much is the credit?
The '65 Special' tax credit is $29 per qualifying taxpayer.