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

TAX COMPUTATION

PAYMENTS

LINE 12. SELECT TAX TABLE and check the appropriate box.

Line 20. Arkansas State Income Tax withheld is listed on your

You will be in one of the following categories:

W-2(s). (You have already paid this amount of tax during the year.)

Write the total in the space provided. Attach State copy(s) of

You qualify for a Low Income Tax Table, or

your W-2(s).

You must use the Regular Tax Table

If you and your spouse are filing on the same return, add the Arkansas

State Income Tax withheld on all W-2s and enter combined total in the

See tax tables and qualifications for each table on pages 14-18.

space provided. Attach State copy(s) of your W-2(s).

NOTE: If you qualify to use a Low Income Table, enter zero (0) on

WHAT TO DO IF YOU DO NOT HAVE W-2(S)

Line 12, then go to Line 13.

If you did not receive (or lost) your W-2(s) and Arkansas

IF YOU DO NOT QUALIFY FOR LOW INCOME TABLE:

tax was withheld from your income, you should take the following

Enter the Standard Deduction as shown below for your filing status.

steps IN THE ORDER LISTED:

(If the amount on Line 11 is less than the Standard Deduction, enter

the amount from Line 11 on Line 12.)

1. Ask your employer for copies of your W-2(s). If you

cannot obtain them from your employer you should

Filing Status

Standard Deduction

2. Contact the Social Security Administration at

Single

$2,000

(800) 772-1213. Only if you cannot obtain your W-2(s)

Married Filing Joint

$4,000

from SSA you may

Head of Household

$2,000

3. Complete Federal Form 4852 and attach a copy

Married Filing Separately

$2,000 each

of your final pay stub to support payments.

on Same Return

Qualifying Widow(er)

$2,000

CAUTION: You WILL NOT receive credit for your tax withheld unless

you attach CORRECT AND LEGIBLE W-2(s) or other documentation

NOTE: The $2,000 Standard Deduction does not apply to taxpayer’s

to your tax return.

dependents.

DO NOT include FICA, Federal Income Tax, or tax paid

to another state on Line 20.

LINE 13. Subtract Line 12 from Line 11 to determine your Taxable

Income.

If your W-2 is incorrect, DO NOT correct it yourself. Your

employer must issue you a corrected W-2.

LINE 14. Using the appropriate tax table, locate the tax on your

income and enter here.

LINE 21. Previous Payments:

This line is for amended returns

only.

Enter the total of your previous payments made with your original

return and/or billing notices and amended return(s).

LINE 15. Add Lines 14A and 14B together and enter the total.

LINE 22. Enter approved Early Childhood Credit equal to twenty

percent (.20) of the Federal Child Care Credit (for individuals with a de-

TAX CREDITS

pendent child placed in an approved facility while the parent or guardian

worked or sought gainful employment). An approved child care facility

LINE 16. Enter the total personal tax credits from Line 7C.

is one approved by the Arkansas Department of Education as having

an appropriate Early Childhood Program as defined by Arkansas law.

Enter the certification number and attach Federal Form

LINE 17. The Child Care Credit allowed on the Arkansas return is

2441 and Certification Form AR1000EC. Contact your

TWENTY PERCENT (.20) of the amount taken on your federal

child care facility for Form AR1000EC.

return. A copy of “Credit for Child and Dependent Care

Expenses,” Federal Form 2441 must be attached to your

Arkansas return. If this credit is for the APPROVED Early Child-

LINE 23. Add Lines 20, 21 and 22 and enter the total. This is your

hood Credit, see instructions for Line 22.

Total Payments.

LINE 24. Previous Refunds:

LINE 18. Add Lines 16 and 17 and enter the total.

This line is for amended returns

only.

Enter the total of your previous refunds from your original return

and amended return(s).

LINE 19. Subtract Line 18 from Line 15. This is your Net Tax. If

Line 18 is greater than Line 15 enter zero (0).

LINE 25. Subtract Line 24 form Line 23. This is your Adjusted Total

Payments.

Page 12

Arkansas Individual Income Tax Forms And Instructions Short Booklet Full Year Resident Only - 2013 Page 12

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