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

WHO CAN USE THE SHORT FORM

There are three types of income tax returns for individuals. Form AR1000NR is used by nonresidents and part-year residents.

Form AR1000F and Form AR1000S are used only by full-year residents. All full-year residents may use Form AR1000F; however,

if you qualify, you will save time by using Form AR1000S. (Some people must use Form AR1000F as explained

below.)

YOU CAN USE THE SHORT FORM (AR1000S) IF:

YOU ARE:

–

Single

–

Married

–

Head of Household

–

Married Filing Separately on the Same Return or

–

Qualifying Widow(er)

AND:

–

You are a full-year Arkansas resident, and

–

Your income is only from wages, salaries, tips, interest, dividends, and miscellaneous income, and

–

You do not itemize your deductions, and

–

Your only credits are:

a) Personal Tax Credits (except for an individual with developmental disabilities) and

b) Child and Dependent Care Expenses or Early Childhood Program Credits.

YOU CANNOT USE THE SHORT FORM (AR1000S) AND MUST USE THE

LONG FORM (AR1000F) IF:

–

You file as Married Filing Separately on Different Returns (Filing Status 5).

–

You had income other than wages, salaries, tips, interest, dividends, and/or miscellaneous income (such as pension or an-

nuity income, gain from the sale of property, barter income, alimony, or self employment income, including farm income).

–

You claim an exemption for military compensation.

–

You claim an exemption for employment-related pension plan(s), qualified IRA(s), and/or military retirement.

–

You are a minister claiming a housing allowance.

–

You file federal Schedules C or C-EZ, D, E, and/or F.

–

You file federal Form 2555, Foreign Earned Income.

–

You must pay tax on an Individual Retirement Account (IRA) and file federal Form 5329, Additional Taxes on Qualified

Plans and Other Tax-Favored Accounts.

–

You claim adjustments to gross income for the border city exemption, payments to an IRA, MSA, HSA, SEP, SIMPLE or

Keogh plan, interest paid on student loans, contributions to an intergenerational trust, moving expenses, self-employed

health insurance, forfeited interest penalty for premature withdrawal, alimony paid, an individual with permanent disabilities,

organ donation, and/or for contributions to an Arkansas tax-deferred tuition savings plan.

–

You have capital gain or loss income in 2013.

–

You itemize your deductions.

–

You file Form AR1000TD, Tax on Lump Sum Distributions.

–

You claim any of the following credits against your tax:

a) Other State(s) Tax Credit

b) State Political Contributions Credit

c) Adoption Expense Credit

d) Phenylketonuria Disorder Credit

e) Business Incentive Tax Credit(s), or

f) Credit for Individuals with Disabilities.

–

You made estimated tax payments.

–

You file Form AR2210, Underpayment of Estimated Tax by Individuals, or

–

You apply any part of your 2013 refund to your estimated taxes for 2014.

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Arkansas Individual Income Tax Forms And Instructions Short Booklet Full Year Resident Only - 2013 Page 4

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