Arkansas allows taxpayers to itemize deductions on their Arkansas return, even if they did not itemize on their federal return. The program will compare your Arkansas Standard Deduction and Arkansas Itemized Deductions and generally use the method that provides the greater tax benefit unless you choose to force the use of one method.
If you file a Married Filing Combined Return, Arkansas automatically prorates itemized deductions between spouses based on income.
Program Entry
Arkansas Return → Itemized Deductions
Select Which Method You Would Like to Use in Determining Your Arkansas Deduction
Use the drop-down menu to select whether you would like Arkansas to:
- Calculate the better deduction automatically;
- Use the Arkansas Standard Deduction; or
- Use Arkansas Itemized Deductions.
Important
Choosing to force either the Standard Deduction or Itemized Deduction may result in a lower refund or a higher balance due than allowing the program to calculate the best option automatically.
Volunteer Firefighter Expenses
Enter any qualifying unreimbursed expenses incurred while serving as a volunteer firefighter.
Qualifying volunteer firefighters may deduct eligible out-of-pocket expenses that were not reimbursed by a fire department or other organization.
Examples may include:
- Required uniforms
- Safety equipment
- Training expenses
- Other qualifying volunteer firefighter expenses
Keep documentation supporting all expenses claimed.
Art and Literary Contributions
Enter the fair market value of qualifying contributions of literary, musical, artistic, or scholarly works made to an eligible institution.
Arkansas allows a deduction for certain contributions of original works to qualified educational, cultural, or charitable organizations.
Examples may include:
- Manuscripts
- Musical compositions
- Paintings
- Sculptures
- Other qualifying original works
Only contributions that meet Arkansas requirements should be entered.
Carryover Contributions From Prior Years
Enter charitable contribution carryovers from prior years that are allowable on your Arkansas return.
A carryover contribution may exist when charitable contributions exceeded the allowable deduction limit in a prior year and the unused amount was carried forward.
Description of Carryover Contributions
Enter a brief description identifying the type of contribution being carried forward.
Examples may include:
- Charitable contribution carryover
- Conservation contribution carryover
- Other qualifying contribution carryover
This information helps identify the deduction being claimed.
Tuition Deduction
Select Begin to enter information for the Arkansas Tuition Deduction.
Arkansas may allow a deduction for qualified tuition paid to an eligible postsecondary educational institution.
Who May Qualify?
To qualify, the student must be pursuing:
- An associate degree
- An undergraduate degree
- A graduate degree
Information must be entered separately for each student and educational institution.
Information You May Need
You may be asked to provide:
- Student information
- Educational institution information
- Qualified tuition expenses paid during the tax year
Important
If you claimed an education credit on your federal return, you may still qualify for the Arkansas Tuition Deduction if all Arkansas requirements are met.
How Does This Affect My Return?
Amounts entered in the Itemized Deductions section may:
- Increase Arkansas itemized deductions.
- Reduce Arkansas taxable income.
- Reduce Arkansas tax liability.
- Increase your Arkansas refund.
- Reduce the amount of tax owed.
Notes
- Arkansas allows taxpayers to itemize deductions even if they claimed the Standard Deduction on their federal return.
- Taxpayers filing Married Filing Combined returns will generally have itemized deductions prorated between spouses.
- Volunteer firefighter expenses must be unreimbursed to qualify.
- Charitable contribution carryovers must be supported by prior-year records.
- Tuition information must be entered separately for each student and institution.
- Keep all receipts, tuition statements, and supporting documentation with your tax records.