Arkansas Individual Income Tax Forms And Instructions Short Booklet Full Year Resident Only

MARRIED PERSONS WHO LIVED APART

Any taxpayer sixty-five (65) or over not claiming a retirement income

exemption is eligible for an additional $26 (per taxpayer) tax credit.

Check the box marked “65 Special” if this additional credit applies to you.

Even if you were not divorced or legally separated in 2013, you may

be considered unmarried and can file as Head of Household. See

Check the box or boxes that apply to you and/or your spouse. You

Internal Revenue Service instructions for Head of Household to de-

CANNOT claim any of these credits for your children or dependents.

termine if you qualify.

Blindness is defined as the inability to tell light from darkness, or

MARRIED COUPLES READING THIS MAY SAVE

eyesight in the better eye not exceeding 20/200 with corrective lens,

or field of vision limited to an angle of 20 degrees.

MONEY

You can claim the Deaf Credit only if the average loss in speech

If you and your spouse have separate incomes, you may want to

frequencies (500 to 2000 Hertz) in the better ear is 86 decibels, I.S.O.,

calculate your taxes separately. Couples OFTEN SAVE MONEY by

or worse.

filing this way.

See the instructions for BOX 4, Filing Status 4. Your net result will be

Add the number of boxes you checked on Line 7A and write the total

either a COMBINED REFUND or a COMBINED TAX DUE.

in the appropriate box. Multiply the number by $26 and enter result.

BOX 4

Filing Status 4 (Married Filing Separately

LINE 7B. List the names of your dependent(s), Social Security

on Same Return)

Number(s), and the relationship to you on this line. The people you

can claim as dependents are described in SECTION E of these in-

Check this box if you were Married and are filing SEPARATELY ON

THE SAME TAX RETURN. List your income separately under Column

structions. (Attach schedule if more than 3 dependents.)

A (Your Income). List spouse’s income separately under Column B

(Spouse’s Income). Calculate your tax separately and then add your

Multiply the number of dependents on Line 7B by $26 and enter result.

taxes together on Line 15.

LINE 7C. Total the tax credits from Lines 7A and 7B and enter the

BOX 5

Filing Status 5 (Married Filing Separately

total on this line and on Line 16.

on Different Returns)

You cannot use the AR1000S form for Filing Status 5 (Married Filing

Separately on Different Returns). Use Form AR1000F/AR1000NR

for this filing status.

INCOME

Round all figures to the nearest dollar amount. For example, if your

BOX 6

Filing Status 6 [Qualifying Widow(er)]

W-2 shows $10,897.50, round to $10,898. If the amount on the W-2

is $10,897.49, round to $10,897.

Check this box if you are a QUALIFYING WIDOW(ER).

LINE 8. Add the wages, salaries, tips, etc. listed on your W-2(s) and

You are eligible to file as a QUALIFYING WIDOW(ER) if your spouse

write the total on this line. Staple the state copy of each of your

died in 2011 or 2012 and you meet the following tests:

W-2(s) to the left margin of the front page of the return.

You were entitled to file MARRIED FILING JOINT or MARRIED

FILING SEPARATELY ON THE SAME RETURN with your spouse

LINE 9. List interest and dividend income. If you had interest from

for the year your spouse died. (It does not matter whether you

bank deposits, notes, mortgages, corporation bonds, savings and loan

actually filed using one of these statuses.)

association deposits, and/or credit union deposits, enter all interest

received or credited to your account during the year. If the interest

You did not remarry before the end of the tax year.

total is over $1,500, complete the schedule on page S2. List the

name(s) of the payer(s) and the amount(s).

You have a child, stepchild, adopted child, or foster child who

qualified as your dependent for the year.

Enter amounts received as dividends and other distributions from

You paid more than half the cost of keeping up your home, which

stocks in any corporation. If the total is over $1,500, complete

was the main home of that child for the entire year except for

the schedule on page S2. List the name of the payer(s) and the

temporary absences.

amount(s).

LINE 10. If you had miscellaneous income, enter the total in the

space provided. Attach a statement explaining the source and amount

PERSONAL TAX CREDITS

of the income. If the miscellaneous income requires the use of a

federal schedule, you must file on Form AR1000F/AR1000NR.

LINE 7A. You can claim additional Personal Tax Credits if you can

answer “Yes” to any of these questions:

LINE 11. Add Lines 8 through 10 and enter the total.

On January 1, 2014, were you 65 or over?

On December 31, 2013, were you deaf?

On December 31, 2013, were you blind?

Page 11

Arkansas Individual Income Tax Forms And Instructions Short Booklet Full Year Resident Only - 2013 Page 11

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