Important: If this is the first time claiming the Disabled Dependent Credit, or if it has been five years since the credit was last claimed, Arkansas requires Form AR1000-DD to be included with the return.
The Arkansas Disabled Dependent Credit (also known as the Developmental Disability Credit) is a $500 nonrefundable tax credit available to taxpayers who maintain, support, and care for a qualifying individual with a developmental disability in their home. This credit is in addition to the regular dependent credit and may be claimed for each qualifying individual.
Who Qualifies?
To qualify for the credit, the individual must:
- Be the taxpayer's child by blood, adopted child, or qualifying dependent.
- Have a diagnosed developmental disability, such as:
- Autism
- Down syndrome
- Cerebral palsy
- Epilepsy
- Intellectual disability
- Certain related developmental conditions
- Be supported and cared for in the taxpayer's home.
- Have certification from a licensed physician, psychologist, or psychological examiner verifying the developmental disability.
Documentation Required
If this is the first year the credit is being claimed:
- Attach Form AR1000-DD (formerly AR1000RC5) to your state return using our upload option.
For subsequent years:
- Form AR1000TC must be submitted each year the credit is claimed.
- Form AR1000TC is automatically populated based on the information entered in this section.
- If it has been five years since you last claimed the credit, you must attach Form AR1000-DD.
TaxSlayer Navigation
To claim the credit, navigate to:
- State
- Edit your Arkansas return using the three dots
- Credits
- Disabled Dependents
Enter the required dependent information and complete any applicable documentation requirements before filing the return.