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

INSTRUCTIONS

THESE INSTRUCTIONS ARE FOR GUIDANCE ONLY AND DO NOT STATE THE COMPLETE LAW

A. WHO MUST FILE A TAX RETURN

FULL-YEAR RESIDENTS

If your

and your

you must file if

MARITAL STATUS is:

FILING STATUS is:

GROSS INCOME* is at least:

Single (Including divorced

Single

$11,412

and legally separated)

Head of Household with 1 or no dependents

$16,224

Head of Household with 2 or more dependents

$19,339

Married

Married Filing Joint:

with 1 or no dependent

$19,244

with 2 or more dependents

$23,160

Married Filing Separately

$3,999

Widowed in 2011 or 2012,

Qualifying Widow(er) with 1 or no dependents

$16,224

and not remarried in 2013

Qualifying Widow(er) with 2 or more dependents

$19,339

*Gross income is any and all income (before deductions) other than the kinds of income specifically described as ex-

empt from tax on page 9 “Income Exempt from Tax.”

If your gross income was less than the amount shown in the last column for your filing status, you are not required to file a return. However, you must

file a return to claim any refund due.

B. WHEN TO FILE

If you owe additional tax in excess of $1,000, a penalty for failure to

make a declaration of Estimated Tax and pay on any quarterly due date

the equivalent of ninety percent (90%) of the amount actually due,

You can file your original return any time after December 31, 2013,

or an amount equal to or greater than the tax liability of the preceding

but NO LATER THAN April 15, 2014 (unless an extension has been

income tax year, a penalty of ten percent (10%) will be assessed.

granted).

If April 15 falls on a Saturday, Sunday, or legal holiday, the return

is considered timely filed if it is postmarked on the next succeeding

D. DEATH OF TAXPAYER

business day.

An Arkansas tax return should be filed for a taxpayer who died during

NOTE: The date of the postmark stamped by the U.S. Postal Service

the tax year as if the taxpayer had lived the entire year. The word

is the date you filed your return.

“DECEASED” should appear after his/her name along with the date

of death.

C. PENALTIES & INTEREST

NOTE: Any refund check issued to a deceased taxpayer will be made

out to the estate of the deceased taxpayer, i.e. “Estate of

You must mail your original tax return by April 15, 2014. Any return

John/Jane Doe”. To cash the check, the bank may require

not postmarked by April 15, 2014 (unless you have a valid extension)

documentation such as death certificate, will, or power of

will be considered delinquent. A penalty of one percent (1%) per

attorney.

month for failure to pay and five percent (5%) per month for failure

to file, with a maximum of thirty-five percent (35%), will be assessed

on the amount of tax due. Interest of ten percent (10%) per year

E. DEFINITIONS

will also be assessed on any additional tax due, calculated from the

original due date to the date you paid your tax.

1. DOMICILE

An extension to file is not an extension to pay. If you have

This is the place you intend to have as your permanent home,

not paid the amount due by the original due date you will be subject

to a failure to pay penalty of 1% per month of the unpaid balance.

the place you intend to return to whenever you are away. You

can have only one domicile. Your domicile does not change until

you move to a new location and intend to make your permanent

In addition to any other penalties assessed, a penalty of $500 will

home there. If you move to a new location but intend to stay there

be assessed if any taxpayer files what purports to be a return, but

only for a limited time (no matter how long), your domicile does

the return does not contain information on which the correctness

not change. This also applies if you are working in a

of the return may be judged, and such conduct is due to a position

foreign country.

which is frivolous, or an effort to delay or impede the administration

of any State law.

Page 8

Arkansas Individual Income Tax Forms And Instructions Short Booklet Full Year Resident Only - 2013 Page 8

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