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

SPECIAL INFORMATION FOR 2013

Amended Returns

ATAP

Beginning with tax year 2010, to amend their original returns taxpayers simply

Arkansas Taxpayer Access Point (ATAP) allows taxpayers or their represen-

check the “AMENDED RETURN” box on Form AR1000S, and then complete

tatives to log on to a secure site and manage all of their tax accounts online.

the return using their corrected information. No separate amended return

ATAP allows taxpayers to make name and address changes, view letters

form is necessary. See page 10 for instructions. (For tax years 2009 and prior,

on their accounts, make payments and check refund status. (Registration

amended forms are available at )

with ATAP is not required to make payments or check refund status.) Go to

for more information.

Vouchers

New Set Off Added (Act 158 of 2013)

All payments must now be accompanied by an appropriate payment voucher,

Authorizes a set off against an Arkansas income tax refund for a debt owed to

including payments made with returns. Failure to send a voucher

the Arkansas Real Estate Commission. Effective August 15, 2013.

with a payment will cause delayed processing of the payment, which could

New Set Off Added (Act 961 of 2013)

result in a billing notice being sent. See instructions for line 29.

Authorizes a set off against an Arkansas income tax refund for a debt owed

to the Arkansas Public Defenders Commission. Effective August 15, 2013.

FREQUENTLY ASKED QUESTIONS

You may get additional information on the following topics by accessing our website at:

TOPICS:

FILING REQUIREMENTS

GENERAL INFORMATION

Who must file

Substitute tax forms

Which form - AR1000F, AR1000NR, AR1000S

Refunds - how long to wait

When, where and how to file

How to request copies of tax returns

Which filing status

Extensions of time to file

Dependents defined

Penalty for underpayment of estimated tax

Amended returns

W-2 forms - what to do if not received

INCOME DEFINITIONS

NOTICES AND LETTERS

Wages, salaries and tips

Taxpayer Bill of Rights

Interest received

Billing procedures

Dividends received

Penalty and interest charges

Nontaxable income

Collection procedures

TAX COMPUTATION

ELECTRONIC FILING

Choosing the correct table

Arkansas electronic filing program

Standard deduction

Tax credits, general

Child care credit

IF THE IRS AUDITS YOU

If the Internal Revenue Service examines your return for any tax year and changes your net taxable income, you must report the changes to the Arkansas De-

partment of Finance and Administration within ninety (90) days from the receipt of the notice and demand for payment by the Internal Revenue Service.

File an Amended Individual Income Tax Return, for the year(s) involved reporting the changes to your state return. Attach a copy of the federal

changes.

If you fail to notify this Department within ninety (90) days and do not file the required amended return, the Statute of Limitations will remain open for

eight (8) years on the year(s) in question. Additional interest will be figured on any tax you owe the State of Arkansas.

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