2015 TAX TABLES The two tax tables used for Individual Income Tax are listed below. A brief synopsis of when a form should be used is also listed. For the complete set of qualifications of when a particular tax table may be used, refer to the instructions for the type of form you are filling out. Low Income Tax Table This table can be used with forms AR1000F, AR1000NR, and AR1000S. Use the income lines listed for each particular form below along with your filing status to see if you qualify to use this tax table. NOTE: The standard deduction is incorporated into the low income tax table. You can not use this table if you take the standard deduction or if you itemize your deductions in calculating your net taxable income. Regular Tax Table This table can be used with forms AR1000F, AR1000NR, AR1000S, AR1002F, and AR1002NR. Use the income lines for each particular form below to figure your taxes. You must use this tax table if you itemize your deductions or if you are filing a Fiduciary Tax Return. The proper line numbers that are used to figure your tax from the tax tables are listed below. Refer to the instructions for each tax form to see if you qualify to use a particular tax table. AR1000F Full Year Resident Individual Income Tax

Use the Net Taxable Income on Lines 26(A) and 26(B) to figure your tax. AR1000NR Part Year & Nonresident Individual Income Tax

Use the Net Taxable Income on Lines 26(A) and 26(B) to figure your tax. AR1000S Short Form – Individual Income Tax

Use the Total Income on Lines 13(A) and 13(B) to figure your tax. AR1002F Fiduciary Income Tax – Resident Trusts

The Fiduciary Tax Table is the same as the Regular Tax Table.

Use the Net Taxable Income on Line 19 to figure your tax. AR1002NR Fiduciary Income Tax – Nonresident Trusts

The Fiduciary Tax Table is the same as the Regular Tax Table.

Use the Net Taxable Income on Line 19 to figure your tax.

0 11,644 11,701 11,801 11,901 12,001 12,101 12,201 12,301 12,401 12,501 12,601 12,701 12,801 12,901 13,001 13,101 13,201 13,301 13,401 13,501 13,601 13,701 13,801 13,901 14,001 14,101 14,201 14,301 14,401 14,501 14,601 14,701 14,801 14,901 15,001 11,643 11,700 11,800 11,900 12,000 12,100 12,200 12,300 12,400 12,500 12,600 12,700 12,800 12,900 13,000 13,100 13,200 13,300 13,400 13,500 13,600 13,700 13,800 13,900 14,000 14,100 14,200 14,300 14,400 14,500 14,600 14,700 14,800 14,900 15,000 15,100 2015 Low Income Tax Tables Head of Household/Qualifying Widow(er) with 1 or No Dependents (FILING STATUS 3 or 6) FROM TO YOUR TAX IS *Above $21,300, use Standard or Itemized Deductions and Regular Tax Table Single (FILING STATUS 1) IF YOUR ADJUSTED GROSS INCOME IS FROM TO YOUR TAX IS *Above $15,100 use Standard or Itemized Deductions and Regular Tax Table IF YOUR ADJUSTED GROSS INCOME IS Head of Household/Qualifying Widow(er) with 2 or More Dependents (FILING STATUS 3 or 6) FROM TO YOUR TAX IS IF YOUR ADJUSTED GROSS INCOME IS 0 35 42 50 57 64 72 79 87 94 101 109 116 124 131 138 146 153 161 168 175 183 190 198 205 212 220 227 235 242 249 257 264 272 280 288 0 16,554 16,601 16,701 16,801 16,901 17,001 17,101 17,201 17,301 17,401 17,501 17,601 17,701 17,801 17,901 18,001 18,101 18,201 18,301 18,401 18,501 18,601 18,701 18,801 18,901 19,001 19,101 19,201 19,301 19,401 19,501 19,601 19,701 19,801 19,901 20,001 20,101 20,201 20,301 20,401 20,501 20,601 20,701 20,801 20,901 21,001 21,101 21,201 0 19,734 19,801 19,901 20,001 20,101 20,201 20,301 20,401 20,501 20,601 20,701 20,801 20,901 21,001 21,101 21,201 21,301 21,401 21,501 21,601 21,701 21,801 21,901 22,001 22,101 22,201 22,301 22,401 22,501 22,601 22,701 22,801 22,901 23,001 23,101 23,201 23,301 23,401 23,501 23,601 23,701 23,801 23,901 24,001 24,101 16,553 16,600 16,700 16,800 16,900 17,000 17,100 17,200 17,300 17,400 17,500 17,600 17,700 17,800 17,900 18,000 18,100 18,200 18,300 18,400 18,500 18,600 18,700 18,800 18,900 19,000 19,100 19,200 19,300 19,400 19,500 19,600 19,700 19,800 19,900 20,000 20,100 20,200 20,300 20,400 20,500 20,600 20,700 20,800 20,900 21,000 21,100 21,200 21,300 19,733 19,800 19,900 20,000 20,100 20,200 20,300 20,400 20,500 20,600 20,700 20,800 20,900 21,000 21,100 21,200 21,300 21,400 21,500 21,600 21,700 21,800 21,900 22,000 22,100 22,200 22,300 22,400 22,500 22,600 22,700 22,800 22,900 23,000 23,100 23,200 23,300 23,400 23,500 23,600 23,700 23,800 23,900 24,000 24,100 24,200

0

99

112

126

139

152

166

179

193

206

219

233

246

260

273

286

300

313

327

340

353

367

380

394

407

420

434

447

461

474

487

501

514

528

541

554

568

599

614

629

644

659

674

689

704

719 *Above $24,200, use Standard or Itemized Deductions and Regular Tax Table (Rev 10/9/15)

0

71

81

92

102

113

123

133

144

154

165

175

185

196

206

217

227

237

248

258

269

279

289

300

310

321

331

341

352

362

373

383

393

404

414

425

435

445

456

466

477

487

497

508

518

529

539

549

560 QUALIFICATIONS: 1. Your total income from all sources (regardless of whether the income is taxable to Arkansas) must fall within the limits of the appropriate table based on your filing status. 2. Married couples must file a joint return (Filing Status 2) to qualify to use these tables. 3. If you use an exemption for military compensation or employment related pension income, you do not qualify. 4. If you itemize your deductions, you must use the Regular Tax Table. 5. Find your Adjusted Gross Income in the appropriate table below. Your tax is to the right of this amount.

2015 Low Income Tax Tables

0 23,631 0

23,632 23,700 114

23,701 23,800 125

23,801 23,900 136

23,901 24,000 148

24,001 24,100 159

24,101 24,200 171

24,201 24,300 182

24,301 24,400 193

24,401 24,500 205

24,501 24,600 216

24,601 24,700 228

24,701 24,800 239

24,801 24,900 250

24,901 25,000 262

25,001 25,100 273

25,101 25,200 285

25,201 25,300 296

25,301 25,400 307

25,401 25,500 319

25,501 25,600 348

25,601 25,700 361

25,701 25,800 374

25,801 25,900 387

25,901 26,000 400

26,001 26,100 413

26,101 26,200 426

26,201 26,300 439

26,301 26,400 452

26,401 26,500 465

26,501 26,600 478

26,601 26,700 491

26,701 26,800 504

26,801 26,900 517

26,901 27,000 530

27,001 27,100 543

27,101 27,200 556

27,201 27,300 569

27,301 27,400 582

27,401 27,500 595

27,501 27,600 608

27,601 27,700 621

27,701 27,800 634

27,801 27,900 647

27,901 28,000 660

28,001 28,100 673

28,101 28,200 686

28,201 28,300 699

28,301 28,400 712

28,401 28,500 725

28,501 28,600 738

28,601 28,700 751

28,701 28,800 764

28,801 28,900 777

28,901 29,000 790

29,001 29,100 803

29,101 29,200 816

29,201 29,300 829

29,301 29,400 842

29,401 29,500 855

29,501 29,600 868

29,601 29,700 881

29,701 29,800 894

29,801 29,900 907

29,901 30,000 920

30,001 30,100 933

30,101 30,200 946 *Above $30,200 use Standard or Itemized Deductions and Regular Tax Table

0 19,635 0

19,636 19,700 79

19,701 19,800 90

19,801 19,900 101

19,901 20,000 113

20,001 20,100 124

20,101 20,200 136

20,201 20,300 147

20,301 20,400 158

20,401 20,500 170

20,501 20,600 181

20,601 20,700 193

20,701 20,800 204

20,801 20,900 215

20,901 21,000 227

21,001 21,100 238

21,101 21,200 250

21,201 21,300 261

21,301 21,400 272

21,401 21,500 284

21,501 21,600 295

21,601 21,700 307

21,701 21,800 318

21,801 21,900 329

21,901 22,000 341

22,001 22,100 352

22,101 22,200 364

22,201 22,300 375

22,301 22,400 386

22,401 22,500 398

22,501 22,600 409

22,601 22,700 421

22,701 22,800 432

22,801 22,900 443

22,901 23,000 455

23,001 23,100 466

23,101 23,200 478

23,201 23,300 489

23,301 23,400 500

23,401 23,500 512

23,501 23,600 523

23,601 23,700 535

23,701 23,800 546

23,801 23,900 557

23,901 24,000 569

24,001 24,100 580

24,101 24,200 592 Married Filing Joint With One or No Dependents (FILING STATUS 2) IF YOUR ADJUSTED GROSS INCOME IS FROM TO YOUR TAX IS *Above $24,200, use Standard or Itemized Deductions and Regular Tax Table Married Filing Joint With Two or More Dependents (FILING STATUS 2) IF YOUR ADJUSTED GROSS INCOME IS FROM TO YOUR TAX IS (Rev 10/9/15) QUALIFICATIONS: 1. Your total income from all sources (regardless of whether the income is taxable to Arkansas) must fall within the limits of the appropriate table based on your filing status. 2. Married couples must file a joint return (Filing Status 2) to qualify to use these tables. 3. If you use an exemption for military compensation or employment related pension income, you do not qualify. 4. If you itemize your deductions, you must use the Regular Tax Table. 5. Find your Adjusted Gross Income in the appropriate table below. Your tax is to the right of this amount.

If Your Income If Your Income If Your Income

is is is

YOUR YOUR YOUR As Much But Less TAX As Much But Less TAX As Much But Less TAX

As Than IS As Than IS As Than IS

5,000 10,000

0 100 0 5,000 5,100 57 10,000 10,100 193

100 200 1 5,100 5,200 59 10,100 10,200 197

200 300 2 5,200 5,300 62 10,200 10,300 200

300 400 3 5,300 5,400 64 10,300 10,400 203

400 500 4 5,400 5,500 66 10,400 10,500 207

500 600 5 5,500 5,600 69 10,500 10,600 210

600 700 6 5,600 5,700 71 10,600 10,700 214

700 800 7 5,700 5,800 74 10,700 10,800 217

800 900 8 5,800 5,900 76 10,800 10,900 220

900 1,000 9 5,900 6,000 78 10,900 11,000 224

1,000 6,000 11,000

1,000 1,100 9 6,000 6,100 81 11,000 11,100 227

1,100 1,200 10 6,100 6,200 83 11,100 11,200 231

1,200 1,300 11 6,200 6,300 86 11,200 11,300 234

1,300 1,400 12 6,300 6,400 88 11,300 11,400 237

1,400 1,500 13 6,400 6,500 90 11,400 11,500 241

1,500 1,600 14 6,500 6,600 93 11,500 11,600 244

1,600 1,700 15 6,600 6,700 95 11,600 11,700 248

1,700 1,800 16 6,700 6,800 98 11,700 11,800 251

1,800 1,900 17 6,800 6,900 100 11,800 11,900 254

1,900 2,000 18 6,900 7,000 102 11,900 12,000 258

2,000 7,000 12,000

2,000 2,100 18 7,000 7,100 105 12,000 12,100 261

2,100 2,200 19 7,100 7,200 107 12,100 12,200 265

2,200 2,300 20 7,200 7,300 110 12,200 12,300 268

2,300 2,400 21 7,300 7,400 112 12,300 12,400 271

2,400 2,500 22 7,400 7,500 114 12,400 12,500 275

2,500 2,600 23 7,500 7,600 117 12,500 12,600 278

2,600 2,700 24 7,600 7,700 119 12,600 12,700 282

2,700 2,800 25 7,700 7,800 122 12,700 12,800 286

2,800 2,900 26 7,800 7,900 124 12,800 12,900 290

2,900 3,000 27 7,900 8,000 126 12,900 13,000 294

3,000 8,000 13,000

3,000 3,100 27 8,000 8,100 129 13,000 13,100 299

3,100 3,200 28 8,100 8,200 131 13,100 13,200 303

3,200 3,300 29 8,200 8,300 134 13,200 13,300 308

3,300 3,400 30 8,300 8,400 136 13,300 13,400 312

3,400 3,500 31 8,400 8,500 139 13,400 13,500 316

3,500 3,600 32 8,500 8,600 142 13,500 13,600 321

3,600 3,700 33 8,600 8,700 146 13,600 13,700 325

3,700 3,800 34 8,700 8,800 149 13,700 13,800 330

3,800 3,900 35 8,800 8,900 152 13,800 13,900 334

3,900 4,000 36 8,900 9,000 156 13,900 14,000 338

4,000 9,000 14,000

4,000 4,100 36 9,000 9,100 159 14,000 14,100 343

4,100 4,200 37 9,100 9,200 163 14,100 14,200 347

4,200 4,300 38 9,200 9,300 166 14,200 14,300 352

4,300 4,400 40 9,300 9,400 169 14,300 14,400 356

4,400 4,500 42 9,400 9,500 173 14,400 14,500 360

4,500 4,600 45 9,500 9,600 176 14,500 14,600 365

4,600 4,700 47 9,600 9,700 180 14,600 14,700 369

4,700 4,800 50 9,700 9,800 183 14,700 14,800 374

4,800 4,900 52 9,800 9,900 186 14,800 14,900 378

4,900 5,000 54 9,900 10,000 190 14,900 15,000 382 (Rev 10/9/15) 2015 Regular Tax Table Instructions: 1. Find your net taxable income in the table below. Your tax is to the right of this amount. 2. Married couples must use the same filing status and tax table. If one spouse uses the Regular Tax Table, then both must use the Regular Tax Table. 3. Be sure to subtract your standard deduction or your itemized deductions from Line 24 before using the Regular Tax Table. If you and your spouse use Filing Status 4 or 5, make sure you prorate your itemized deductions between you and your spouse. Current year indexed tax brackets are available on the Individual Income Tax website at www.arkansas.gov/incometax

If Your Income If Your Income If Your Income

is is is

YOUR YOUR YOUR As Much But Less TAX As Much But Less TAX As Much But Less TAX

As Than IS As Than IS As Than IS

15,000 21,000 27,000

15,000 15,100 387 21,000 21,100 651 27,000 27,100 1,027

15,100 15,200 391 21,100 21,200 673 27,100 27,200 1,033

15,200 15,300 396 21,200 21,300 679 27,200 27,300 1,039

15,300 15,400 400 21,300 21,400 685 27,300 27,400 1,045

15,400 15,500 404 21,400 21,500 691 27,400 27,500 1,051

15,500 15,600 409 21,500 21,600 697 27,500 27,600 1,057

15,600 15,700 413 21,600 21,700 703 27,600 27,700 1,063

15,700 15,800 418 21,700 21,800 709 27,700 27,800 1,069

15,800 15,900 422 21,800 21,900 715 27,800 27,900 1,075

15,900 16,000 426 21,900 22,000 721 27,900 28,000 1,081

16,000 22,000 28,000

16,000 16,100 431 22,000 22,100 727 28,000 28,100 1,087

16,100 16,200 435 22,100 22,200 733 28,100 28,200 1,093

16,200 16,300 440 22,200 22,300 739 28,200 28,300 1,099

16,300 16,400 444 22,300 22,400 745 28,300 28,400 1,105

16,400 16,500 448 22,400 22,500 751 28,400 28,500 1,111

16,500 16,600 453 22,500 22,600 757 28,500 28,600 1,117

16,600 16,700 457 22,600 22,700 763 28,600 28,700 1,123

16,700 16,800 462 22,700 22,800 769 28,700 28,800 1,129

16,800 16,900 466 22,800 22,900 775 28,800 28,900 1,135

16,900 17,000 470 22,900 23,000 781 28,900 29,000 1,141

17,000 23,000 29,000

17,000 17,100 475 23,000 23,100 787 29,000 29,100 1,147

17,100 17,200 479 23,100 23,200 793 29,100 29,200 1,153

17,200 17,300 484 23,200 23,300 799 29,200 29,300 1,159

17,300 17,400 488 23,300 23,400 805 29,300 29,400 1,165

17,400 17,500 492 23,400 23,500 811 29,400 29,500 1,171

17,500 17,600 497 23,500 23,600 817 29,500 29,600 1,177

17,600 17,700 501 23,600 23,700 823 29,600 29,700 1,183

17,700 17,800 506 23,700 23,800 829 29,700 29,800 1,189

17,800 17,900 510 23,800 23,900 835 29,800 29,900 1,195

17,900 18,000 514 23,900 24,000 841 29,900 30,000 1,201

18,000 24,000 30,000

18,000 18,100 519 24,000 24,100 847 30,000 30,100 1,207

18,100 18,200 523 24,100 24,200 853 30,100 30,200 1,213

18,200 18,300 528 24,200 24,300 859 30,200 30,300 1,219

18,300 18,400 532 24,300 24,400 865 30,300 30,400 1,225

18,400 18,500 536 24,400 24,500 871 30,400 30,500 1,231

18,500 18,600 541 24,500 24,600 877 30,500 30,600 1,237

18,600 18,700 545 24,600 24,700 883 30,600 30,700 1,243

18,700 18,800 550 24,700 24,800 889 30,700 30,800 1,249

18,800 18,900 554 24,800 24,900 895 30,800 30,900 1,255

18,900 19,000 558 24,900 25,000 901 30,900 31,000 1,261

19,000 25,000 31,000

19,000 19,100 563 25,000 25,100 907 31,000 31,100 1,267

19,100 19,200 567 25,100 25,200 913 31,100 31,200 1,273

19,200 19,300 572 25,200 25,300 919 31,200 31,300 1,279

19,300 19,400 576 25,300 25,400 925 31,300 31,400 1,285

19,400 19,500 580 25,400 25,500 931 31,400 31,500 1,291

19,500 19,600 585 25,500 25,600 937 31,500 31,600 1,297

19,600 19,700 589 25,600 25,700 943 31,600 31,700 1,303

19,700 19,800 594 25,700 25,800 949 31,700 31,800 1,309

19,800 19,900 598 25,800 25,900 955 31,800 31,900 1,315

19,900 20,000 602 25,900 26,000 961 31,900 32,000 1,321

20,000 26,000

32,000

20,000 20,100 607 26,000 26,100 967 32,000 32,100 1,327

20,100 20,200 611 26,100 26,200 973 32,100 32,200 1,333

20,200 20,300 616 26,200 26,300 979 32,200 32,300 1,339

20,300 20,400 620 26,300 26,400 985 32,300 32,400 1,345

20,400 20,500 624 26,400 26,500 991 32,400 32,500 1,351

20,500 20,600 629 26,500 26,600 997 32,500 32,600 1,357

20,600 20,700 633 26,600 26,700 1,003 32,600 32,700 1,363

20,700 20,800 638 26,700 26,800 1,009 32,700 32,800 1,369

20,800 20,900 642 26,800 26,900 1,015 32,800 32,900 1,375

20,900 21,000 646 26,900 27,000 1,021 32,900 33,000 1,381 2015 Regular Tax Table (Rev 10/9/15)

If Your Income If Your Income If Your Income

is is is

YOUR YOUR YOUR As Much But Less TAX As Much But Less TAX As Much But Less TAX

As Than IS As Than IS As Than IS

33,000 39,000 45,000

33,000 33,100 1,387 39,000 39,100 1,784 45,000 45,100 2,204

33,100 33,200 1,393 39,100 39,200 1,791 45,100 45,200 2,211

33,200 33,300 1,399 39,200 39,300 1,798 45,200 45,300 2,218

33,300 33,400 1,405 39,300 39,400 1,805 45,300 45,400 2,225

33,400 33,500 1,411 39,400 39,500 1,812 45,400 45,500 2,232

33,500 33,600 1,417 39,500 39,600 1,819 45,500 45,600 2,239

33,600 33,700 1,423 39,600 39,700 1,826 45,600 45,700 2,246

33,700 33,800 1,429 39,700 39,800 1,833 45,700 45,800 2,253

33,800 33,900 1,435 39,800 39,900 1,840 45,800 45,900 2,260

33,900 34,000 1,441 39,900 40,000 1,847 45,900 46,000 2,267

34,000 40,000 46,000

34,000 34,100 1,447 40,000 40,100 1,854 46,000 46,100 2,274

34,100 34,200 1,453 40,100 40,200 1,861 46,100 46,200 2,281

34,200 34,300 1,459 40,200 40,300 1,868 46,200 46,300 2,288

34,300 34,400 1,465 40,300 40,400 1,875 46,300 46,400 2,295

34,400 34,500 1,471 40,400 40,500 1,882 46,400 46,500 2,302

34,500 34,600 1,477 40,500 40,600 1,889 46,500 46,600 2,309

34,600 34,700 1,483 40,600 40,700 1,896 46,600 46,700 2,316

34,700 34,800 1,489 40,700 40,800 1,903 46,700 46,800 2,323

34,800 34,900 1,495 40,800 40,900 1,910 46,800 46,900 2,330

34,900 35,000 1,501 40,900 41,000 1,917 46,900 47,000 2,337

35,000 41,000 47,000

35,000 35,100 1,507 41,000 41,100 1,924 47,000 47,100 2,344

35,100 35,200 1,513 41,100 41,200 1,931 47,100 47,200 2,351

35,200 35,300 1,519 41,200 41,300 1,938 47,200 47,300 2,358

35,300 35,400 1,525 41,300 41,400 1,945 47,300 47,400 2,365

35,400 35,500 1,532 41,400 41,500 1,952 47,400 47,500 2,372

35,500 35,600 1,539 41,500 41,600 1,959 47,500 47,600 2,379

35,600 35,700 1,546 41,600 41,700 1,966 47,600 47,700 2,386

35,700 35,800 1,553 41,700 41,800 1,973 47,700 47,800 2,393

35,800 35,900 1,560 41,800 41,900 1,980 47,800 47,900 2,400

35,900 36,000 1,567 41,900 42,000 1,987 47,900 48,000 2,407

36,000 42,000 48,000

36,000 36,100 1,574 42,000 42,100 1,994 48,000 48,100 2,414

36,100 36,200 1,581 42,100 42,200 2,001 48,100 48,200 2,421

36,200 36,300 1,588 42,200 42,300 2,008 48,200 48,300 2,428

36,300 36,400 1,595 42,300 42,400 2,015 48,300 48,400 2,435

36,400 36,500 1,602 42,400 42,500 2,022 48,400 48,500 2,442

36,500 36,600 1,609 42,500 42,600 2,029 48,500 48,600 2,449

36,600 36,700 1,616 42,600 42,700 2,036 48,600 48,700 2,456

36,700 36,800 1,623 42,700 42,800 2,043 48,700 48,800 2,463

36,800 36,900 1,630 42,800 42,900 2,050 48,800 48,900 2,470

36,900 37,000 1,637 42,900 43,000 2,057 48,900 49,000 2,477

37,000 43,000 49,000

37,000 37,100 1,644 43,000 43,100 2,064 49,000 49,100 2,484

37,100 37,200 1,651 43,100 43,200 2,071 49,100 49,200 2,491

37,200 37,300 1,658 43,200 43,300 2,078 49,200 49,300 2,498

37,300 37,400 1,665 43,300 43,400 2,085 49,300 49,400 2,505

37,400 37,500 1,672 43,400 43,500 2,092 49,400 49,500 2,512

37,500 37,600 1,679 43,500 43,600 2,099 49,500 49,600 2,519

37,600 37,700 1,686 43,600 43,700 2,106 49,600 49,700 2,526

37,700 37,800 1,693 43,700 43,800 2,113 49,700 49,800 2,533

37,800 37,900 1,700 43,800 43,900 2,120 49,800 49,900 2,540

37,900 38,000 1,707 43,900 44,000 2,127 49,900 50,000 2,547

38,000 44,000

38,000 38,100 1,714 44,000 44,100 2,134

38,100 38,200 1,721 44,100 44,200 2,141

38,200 38,300 1,728 44,200 44,300 2,148

38,300 38,400 1,735 44,300 44,400 2,155

38,400 38,500 1,742 44,400 44,500 2,162

38,500 38,600 1,749 44,500 44,600 2,169

38,600 38,700 1,756 44,600 44,700 2,176

38,700 38,800 1,763 44,700 44,800 2,183

38,800 38,900 1,770 44,800 44,900 2,190

38,900 39,000 1,777 44,900 45,000 2,197 2015 Regular Tax Table (Rev 10/9/15) PLEASE NOTE: For $50,000 and over, your tax is $2,547 + 7% of the excess over $49,999