Arkansas 2018

Individual Income Tax

Forms and Instructions

Long Booklet Full Year Resident Part Year Resident Nonresident ATAP

Please visit our secure site ATAP (Arkansas Tax- payer Access Point) at www.atap.arkansas.gov. ATAP allows taxpayers or their representatives to log on, make payments and manage their account online.

ATAP features are

Make Tax Payments

Make Estimated Tax Payments Make name and address changes Check refund status

View account letters

ATAP is available 24 hours.

(Registration is not required to make payments or to check refund status.)

Where’s My Refund?

Check your refund status at www.atap.arkansas.gov

Identity Theft has been a growing problem nationally and the Department is taking additional measures to ensure tax refunds are issued to the correct individuals. These additional measures may result in tax refunds not being issued as quickly as in past years.

Pay tax by credit card

(Vendor charges nominal fee)

www.officialpayments.com or call (800) 272-9829

Governor Asa Hutchinson

Free File Alliance:

As a member of the “Free File Alliance”, the State of Arkansas offers certain taxpayers the opportunity to electronically file their return with no fee. If you meet the specified criteria (including income, military service, or eligibility for federal Earned Income Tax Credit) you may be eligible for this program.

For details go to: www.arkansas.govlefile

vf Simple Reasons to e-file! Faster Refunds: With Direct Deposit Direct Debit Payments

Filing Confirmation Provided

If You Qualify, It’s Free

Makes Complex Returns Easy

File Federal & State Forms Together

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For your questions/comments: Manager, Individual Income Tax P. O. Box 3628 Little Rock, AR 72203-3628

TAX HELP AND FORMS

Internet

You can access the Department of Finance and Administration’s website at www.dfa.arkansas.gov.

@ Check the status of your refund

@ Get current and prior year forms and instructions e@ Access latest income tax info and archived news @ Get e-file information

You can e-mail questions to:

individual.income@dfa.arkansas.gov

Ym ww, J 44 Phone Individual Income Tax Hotline... eects (601) 682-1100

or (800) 882-9275

Representatives are available to assist callers at the numbers above during normal business hours (Monday through Friday from 8:00 a.m. to 4:30 p.m.) with:

e@ Notices Received @ Amended Returns @ Payment Information

@ Taxpayer Assistance e@ Forms e@ Audit and Examination

For hearing impaired access, call (800) 285-1131 using a Text Telephone Device (for Spanish, call (866) 656-1842).

Other useful phone numbers: Business Incentive Credits .. Withholding Tax Collections Revenue Legal Counsel Corporate Income Tax Sales and Use Tax...... Problem Resolution and...

Tax Information Office (

.... (501) 682-7106 .... (501) 682-7290 .... (501) 682-5000 _ (501) 682-7030

(

(

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. (501) 682-4775 . (501) 682-7104

... (501) 682-7751 ers In Compromise)

Internal Revenue Service............... (800) 829-1040 Social Security Administration ........ (800) 772-1213

To obtain a booklet or forms you may:

1. Access our website at: www.arkansas.gov/incometax

2. Visit your county revenue office 3. Visit your local library or 4. Call the Individual Income Tax Hotline

(501) 682-1100 or (800) 882-9275

Page 2

ATAP

Arkansas Taxpayer Access Point (ATAP) allows taxpayers or their representatives to log on to a secure site and manage their account online.

Access ATAP at www.atap.arkansas.gov to:

Make Tax Payments

Make Estimated Tax Payments Make name and address changes Check refund status

View account letters

(Registration is not required to make payments or to check refund status.)

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Choose the appropriate address below to mail your return:

TAX DUE RETURN: Arkansas State Income Tax P.O. Box 2144 Little Rock, AR 72203-2144

REFUND RETURN: Arkansas State Income Tax P.O. Box 1000 Little Rock, AR 72203-1000

NO TAX DUE/REFUND RETURN: Arkansas State Income Tax P.O. Box 8026 Little Rock, AR 72203-8026

Be sure to apply sufficient postage or your return will not be delivered by the U.S. Postal Service.

Walk-In

Representatives are available to assist walk-in taxpayers with income tax questions, but are not available to prepare your return.

No appointment is necessary, but plan to arrive before 4:00 p.m. to allow sufficient time for assistance.

The Individual Income Tax Office is located in Room 2300, Ledbetter Building, at 1816 W. 7th Street in Little Rock.

Office hours are Monday through Friday from 8:00 a.m. to 4:30 p.m.

CONTENTS

Tax Help and Forms

Electronic Filing

Special Information for 2018

Identity Theft

If the IRS Audits You

Information Exchange Programs with the IRS Preservation of Tax Records

Request Copies of Arkansas Tax Returns Military Personnel

Definitions

Instructions

Form Inserts:

AR1000F AR1000NR AR3

AR4 AR1000ADJ AR1000D AR-OI AR1000TC AR1000-CO Consumer Use Voter Registration

Instructions (continued)

Instructions for Form AR3, Itemized Deduction Schedule Student Loan Interest Worksheet

IRA Phase Out Chart

Self-Employed Health Insurance Deduction Worksheet Mileage and Depletion Allowances

Depreciation Information

How to Fill Out Your Check

For Taxpayers’ Information

Taxpayer Bill of Rights

Low Income Tax Tables

Regular Tax Table

Index to Instructions

Before Mailing Your Return Checklist

Page 3

ELECTRONIC FILING

www.arkansas.govlefile

E-file is hassle-free—both your federal and Arkansas income tax returns can be filed electronically in one transmission.

E-file is smart—computer programs catch 98% of tax return errors.

E-file is worry-free-receive acknowledgement within 2 to 3 business days if your return has been received and accepted.

Arkansas participates in the Federal/State Electronic Filing Program for Individual Income Tax. The program is available to most full year residents and certain qualifying nonresidents and part year residents.

Since Arkansas is a member of the “Free File Alliance,” depending on the level of income, taxpayers may qualify to file returns for free. (Go to www.arkansas. goviefile for details.)

Over 300,000 taxpayers took advantage of online filing last year. The same advantages are obtained by online filing as by electronic filing, but it does not require a preparer. For a nominal fee your federal and state returns can be prepared and filed electronically.

The State of Arkansas is requesting additional information this filing season in an effort to combat identity tax fraud and ensure that your hard-earned tax refund goes to you. Providing information from your driver’s license or state-issued identification card will help protect your identity and could help process your return quicker. However, this is only a request. Information from your driver’s license is not required, and your return will be processed without the additional information. The information is being requested solely to help protect your identity and ensure a more-secure refund.

PAY BY CREDIT CARD

(Vendor charges nominal fee)

oF FIC JAL i MENTS @G ORp,

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www.officialpayments.com or call (800) 272-9829

Page 4

SPECIAL INFORMATION FOR TAX YEAR 2018

Capital Gains Exemption (Act 1173 of 2015): For tax year 2018, the exemption for net capital gains is 50% for the entire year.

Military Retirement Exemption (Act 141 of 2017): — Beginning with tax year 2018, retirement benefits received by a member of the uniformed services as defined in this Act are exempted from income tax.

Arkansas Tax-Deferred Tuition Savings Program Amended: Acts 8 and 15 of the 2018 Second Extraordinary Session amended the Arkansas Tax-Deferred Tuition Savings Program pursuant to 26 U.S.C. §529 in response to the federal Tax Cuts and Jobs Act as in effect January 1, 2018. Distributions can now be used to pay qualified higher education expenses for elementary or secondary public, private or religious schools.

Unemployment Income Taxable (Act 141 of 2017): Beginning with tax year 2018, Unemployment Compensation received will no longer be exempt income and is subject to the income tax.

Tax Cuts and Jobs Act: = Arkansas has not conformed to certain provisions in the Tax Cuts and Jobs Act (TCJA), P.L. 115-97 enacted in December of 2017.

ADDITIONAL INFORMATION FOR TAX YEAR 2019

Tax Reform and Relief Act of 2017: — Beginning in tax year 2019, income tax rates will be adjusted in accordance with Act 78 of the 2017 Regular Session.

IDENTITY THEFT

In recent years identity theft associated with income tax returns has become an increasingly severe problem. Sometimes thieves steal a taxpayer’s Social Security Number and other private information then use this information to file tax returns and receive refunds that were not due to them.

If you believe your identity may have been used to file an Arkansas state tax return, these are the steps we suggest you take:

>» Contact us at (501) 682-1100 to report that your identity may have been stolen and request a hold on your account to stop all fraudulent refunds.

>» Contact the IRS Identity Protection Specialized Unit at (800) 908-4490 and inform them that your identity was stolen and may have been used to file a fraudulent tax return. You should complete IRS Form 140339, an identity theft affidavit, to support your claim.

>» Senda copy of the stamped IRS identity theft affidavit form to:

Arkansas Individual Income Tax PO Box 3628 Little Rock, AR 72203-3628

>» Contact the credit bureaus to ensure there have not been any other thefts related to your identity, and ask to have a fraud alert put on your credit report. The numbers to the credit bureaus are listed below: e Equifax - (800) 525-6285 e Experian - (888) 397-3742 e Trans-Union - (800) 680-7289 Page 5

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 Department of Finance and Administration within one hundred eighty (180) 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 one hundred eighty (180) days and do not file the required amended return, the Statute of Limitations will remain open for three (3) years on the year(s) in question. Additional interest will be figured on any tax you owe the State of Arkansas.

INFORMATION EXCHANGE PROGRAMS WITH THE IRS

Under authorization of Internal Revenue Code Section 6103(D) the State of Arkansas participates in several information exchange programs with the Internal Revenue Service:

@ CP2000: The IRS matches income reported on a taxpayer’s federal income tax return with documents (W-2s, 1099s, etc.) provided to the IRS by the payer to determine whether income was omitted from the taxpayer’s return. If unreported income is discovered, the IRS assesses additional federal tax on the omitted income then notifies the State of Arkansas. The taxpayer’s state tax return is then reviewed for unreported income. (Some examples of commonly omitted income include wages, pensions, and cancellation of debt.)

Revenue Agent Reports “RARs”: When the IRS adjusts a taxpayer’s federal income tax return as the result of an audit, details are provided to the State of Arkansas. The taxpayer’s state tax return is then reviewed and adjusted if appropriate. (Some examples of RAR adjustments include disallowance of deductions, expenses, or dependents and assessment of early withdrawal penalties.)

Non-filer Identification: The IRS provides the Arkansas Department of Finance and Administration with a list of taxpayers who filed federal returns using Arkansas addresses. This information is then compared with Arkansas income tax records to identify individuals who filed federal returns using Arkansas addresses but did not file Arkansas returns. Letters are sent inquiring whether the taxpayer is required to file. The taxpayer should file the return in question or provide documentation why he/she is not required to file. If a sufficient response is not received, state tax is assessed using amounts reported on the taxpayer’s federal return, and the taxpayer is mailed a Notice of Proposed Assessment.

PRESERVATION OF TAX RECORDS

A taxpayer who files an Arkansas income tax return is required to retain records to prove the accuracy of that return. The records must be retained for at least six (6) years (unless otherwise provided by law) and are subject to examination by the Director at any reasonable time during that period.

When a taxpayer fails to preserve and maintain the required records, the director may make an estimated assessment based upon any available information as to the amount of tax due by the taxpayer. Per ACA 26-18-506, the burden of proof of refuting this estimated assessment is upon the taxpayer.

REQUEST FOR COPIES OF ARKANSAS TAX RETURNS

If your tax return was completed by a paid tax preparer, he/she should be able to provide a copy of the return. If you used a software product to prepare your tax return, you should be able to print a copy of the tax return from the software used. Otherwise to request a copy of your Arkansas tax return, please complete and submit Form AR4506. Form AR4506 may be downloaded from our website at: www.arkansas.gov/incometax.

eS MILITARY PERSONNEL

Military Pay Exemption (Act 1408 of 2013)

Created a 100% exemption from income tax for service pay or allowance received by an active duty member of the armed forces for tax years beginning on or after January 1, 2014. Active duty includes all members of the armed forces, including the National Guard and Reserve Units.

Military Spouses Residency Relief Act

Exempts a military spouse’s income from Arkansas tax if the servicemember’s Home of Record is not Akansas and the spouse’s domicile is the same as the service member’s Home of Record. Effective January 1, 2009. Write the words “military spouse” at top of tax return and attach a completed Form AR-MS (available at www.arkansas.gov/incometax) and a copy of service member’s Leave and Earning Statement (LES) to verify Home of Record. (For future tax purposes, the nonmilitary spouse must submit a new payroll withholding form ARW-4MS, to his/her employer each year to exempt future withholding.)

The Military Family Tax Relief Act of 2003 (Act 372 of 2009)

This act adopts IRC 121, 134, and 162 as in effect on January 1, 2009. Provisions of this act include exclusion of gain on sale of principal residence, deduction of overnight travel expenses for National Guard and Reserve members, and exclusion from income of “qualified military benefits”.

Military Retirement Exemption (Act 141 of 2017): Beginning with tax year 2018, retirement benefits received by a member of the uniformed services as defined in this Act are exempted from income tax.

The Servicemembers Civil Relief Act

Deferral of Tax - Upon notice to the Internal Revenue Service or the tax authority of a state or a political subdivision of a state, the collection of income tax on the income of a servicemember falling due before or during military service shall be deferred for a period not more than 180 days after termination of or release from military service, if a service member’s ability to pay such income tax is materially affected by military service.

Accrual of Interest or Penalty - No interest or penalty shall accrue for the period of deferment by reason of nonpayment on any amount of tax deferred under this section.

Statute of Limitations - The running of a statute of limitations against the collection of tax deferred under this section, by seizure or otherwise, shall be suspended for the period of military service of the servicemember and for an additional period of 270 days thereafter.

Residence or Domicile - A servicemember shall neither lose nor acquire a residence or domicile for purposes of taxation with respect to the person, personal property, or income of the servicemember by reason of being absent or present in any tax jurisdiction of the United States solely in compliance with military orders.

Military Service Compensation - Compensation of a servicemember for military service shall not be deemed to be income for services performed or from sources within a tax jurisdiction of the United States if the servicemember is not a resident or domiciliary of the jurisdiction in which the servicemember is serving in compliance with military orders.

RETIRED MILITARY PERSONNEL

Extension of Time for Veterans (Retirees) to File for Refund (Act 238 of 2009)

This act extends the statute of limitations for a veteran to file a claim for refund of an overpayment that results from retroactive determination by the Secretary of Veterans Affairs that part or all of the uniformed service retirement payments to the taxpayer are payments made for a service-connected disability and are not included in gross income. Effective January 1, 2001.

Page 7

DEFINITIONS

GROSS INCOME

Gross income is any and all income (before deductions) other than income specifically described as exempt from tax on pages 9 and 10 “Exempt From Income Tax”.

Exception: The $6,000 exemption on retirement income, exemption on U.S. active duty military income and military retirement as described on pages 9 -10 are included in gross income.

DOMICILE

This is the place you intend to have as your permanent home and 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 which you intend to make your permanent home. If you move to a new location but intend to stay there only for a limited time (no matter how long), your domicile does not change. This also applies if you are working in a foreign country.

FULL YEAR RESIDENT

You are a full year resident if you lived in Arkansas all of calendar year 2018, or if you have maintained a domicile or Home of Record in Arkansas during the tax year.

NONRESIDENT

You are a nonresident if you did not make your domicile in Arkansas. PART YEAR RESIDENT

You are a part year resident if you established a domicile in Arkansas or moved out of the state during calendar year 2018. MILITARY PERSONNEL

If Arkansas is your Home of Record and you are stationed outside of Arkansas, you are still required to file an AR1000F reporting all of your income, including U.S. active duty military compensation. However, active duty military compensation is exempt from Arkansas tax beginning in tax year 2014. (If you are stationed in Arkansas and your Home of Record is another state, Arkansas does not tax your U.S. active duty military compensation.)

U.S. active duty military compensation includes wages received by members of the Army, Navy, Air Force, Marine Corps, Coast Guard, National Guard, and Reserve Units.

DEPENDENTS

You may claim as a dependent any person who received over half of his or her support from you, earned less than $4,150 in gross income, and was your:

Child Stepchild Mother Father Grandparent Brother Sister Grandchild Stepbrother Stepsister Stepmother Stepfather Mother-In-Law Father-In-Law Brother-In-Law Sister-In-Law Son-In-Law Daughter-In-Law

Or, an individual (other than your spouse) who, for the tax year of the taxpayer, had the same principal place of abode as the taxpayer and was a member of the taxpayer’s household. Or, if related by blood: Uncle, Aunt, Nephew, Niece. The term “dependent” includes a foster child if the child had as his principal place of abode the home of the taxpayer and was a member of the taxpayer’s household for the taxpayer’s entire tax year.

The term “dependent” does not apply to anyone who is a citizen or subject of a foreign country UNLESS that person is a resident of Mexico or Canada.

If your child/stepchild was under age 19 at the end of the year, the $4,150 gross income limitation does not apply. Your child/stepchild may have earned any amount of income and still be your dependent if the other dependency requirements in this section were met.

If your child/stepchild was a student under age 24 at the end of the calendar year, the $4,150 gross income limitation does not apply. The other requirements in this section must be met.

To qualify as a student, your child/stepchild must have been a full-time student for five (5) months during the calendar year at a qualified school, as defined by the Internal Revenue Service.

If your dependent died during the tax year, you may claim the full amount of tax credit for the dependent on your tax return regardless of when the death occurred during the year.

Arkansas has adopted Internal Revenue Code §151(c)(6) regarding the tax treatment of kidnapped children. Page 8

THESE INSTRU

ONS ARE FOR GUIDANCE ON

INSTRUCTIONS

WHO MUST FILE A TAX RETURN

FULL YEAR RESIDENTS (Use Form AR1000F)

Married

Married Filin

Widowed in 2016 or 2017, and not remarried in 2018

If your and your file if GROSS MARITAL STATUS FILING STATUS INCOME* is: is: is atleast Single (Including divorced Single $12,260 and legally separated)

Head of Household with 1 or no dependents $17,431

Head of Household with 2 or more dependents $20,778

Married Filing Joint with 1 or no dependents

Married Filing Joint with 2 or more dependents

Qualifying Widow(er) with 1 or no dependents

Qualifying Widow(er) with 2 or more dependents $20,778

$17,431

in gross income.

*Gross income is all income (before deductions) other than income specifically described as exempt on pages 9 and 10 “Exempt From Income Tax.”

Exception: The $6,000 exemption on retirement income, exemption on U.S. active duty military income and military retirement as described on pages 9 -10 are included

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.

NONRESIDENTS (Use Form AR1000NR)

Nonresidents who received any gross income from Arkansas sources must file a return (regardless of marital status, filing status, or amount).

PART YEAR RESIDENTS (Use Form AR1000NR)

Part year residents who received any gross income while an Arkansas resident must file a return (regardless of marital status, filing status, or amount).

WHEN TO FILE

You can file your calendar year original tax return any time after December 31, 2018, but NO LATER THAN April 15, 2019, (unless an extension has been granted).

If you file a fiscal year tax return, your return is due NO LATER THAN three and one-half (3 %) months following the close of the income year.

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

filed your return.

If the due date of your return falls on a Saturday, Sunday, or legal holiday, the return will be considered timely filed if it is postmarked on the next business day.

Statute of Limitations — Refunds. An amended return or claim for refund of an overpayment must be filed by the taxpayer within three (3) years from the time the return was filed or two (2) years from the time the tax was paid, whichever is later.

IF YOU NEED MORE TIME

If you request an extension of time to file your federal income tax return (by filing federal Form 4868 with the IRS) you are entitled to receive the same extension on your Arkansas income tax return. The federal automatic extension extends the deadline to file until October 15".

The Department no longer requires that a copy of federal Form 4868 be attached to your state tax return. When your Arkansas return is complete and ready to file, simply check the box on the face of the return indicating you filed a federal extension.

If you do not file a federal extension, you can file an Arkansas extension using Form AR1055-IT before the filing due date of April 15". Inability to pay is not a valid reason to request an Arkansas extension. Send your request to:

Individual Income Tax Section ATTN: Extension

P.O. Box 8149

Little Rock, AR 72203-8149

AND DO NOT S

E THE COMPLETE LAW

NOTE: The maximum extension that will be granted to an individual on an AR1055- IT is one hundred and eighty (180) days, extending the due date until

October 15".

When you file your return, check the box indicating you filed a state extension. If the box on the front of your return is not checked, you will not receive credit for your federal or state extension.

An extension extends the amount of time to file your return, but does not extend the amount of time to pay. Any tax due must be paid by April 15, 2019 to avoid failure to pay penalty and interest.

Payments made on extension should be made using the voucher attached to Form AR1055-IT.

See Page 15 for information on penalties and interest.

EXEMPT FROM INCOME TAX NOTE: List exempt income on AR4, Part Ill. (You do not need to list exclusion amounts from numbers 11-13.)

1. Military Pension received as a member of the uniformed services.

2. Money you received from a life insurance policy because of the death of the person who was insured is exempt from tax.

NOTE: You must include as taxable income any interest payments made to you from the insurer (the insurance company that

issued the policy).

3. Money you received from life insurance, an endowment, or a private annuity contract for which you paid the premiums is allowed cost recovery pursuant to Internal Revenue Code §72.

4. Amounts you received as child support payments are exempt from tax.

5. Gifts, inheritances, bequests, or devises are exempt from tax.

6. Scholarships, fellowships, and grants are taxed pursuant to Internal Revenue Code §117. (Stipends are fully taxable.) For additional information on scholarships, fellowships, and grants see instructions for Line 22 on Page 13.

7. Interest you received from direct United States obligations, its possessions, the State of Arkansas, or any political subdivision of the State of Arkansas is exempt from tax. (Interest received on tax refunds is not exempt income, because it did not result from a debt issued by the United States, the State of Arkansas, or any political subdivision of the State of Arkansas.) Interest from government securities paid to individuals through a mutual fund is exempt from tax.

Page 9

8. Social Security benefits, VA benefits, Workers’ Compensation, Railroad Retirement benefits and related supplemental benefits are exempt from tax.

9. The rental value of a home or the housing allowance paid to a duly ordained or licensed minister of a recognized church is exempt to the extent that it was used to rent or provide a home. The rental value of a home furnished to a minister includes utilities furnished to the minister as part of compensation. The housing allowance paid to a minister includes an allowance for utilities paid to the minister as part of compensation to the extent it was used to furnish utilities in the home.

10. Disability income MAY BE exempt from tax pursuant to Internal Revenue Code §104.

11. Beginning with tax year 2014, U.S. active duty military compensation is exempt from tax. To claim the exemption, you must file a return and report all of the income you received during the year.

12. If you received income from an employer sponsored retirement plan, including disability retirement, that is not exempt under IRC §104, the first $6,000 is exempt from tax. If you contributed after-tax dollars to your plan, you are allowed to recover your cost (investment) in your retirement plan in accordance with Internal Revenue Code §72. Then the first $6,000 of the balance is exempt from tax.

13. If you received a traditional IRA distribution after reaching age fifty-nine and one-half (59 1/2), the first $6,000 is exempt from tax. Your traditional IRA distribution may be adjusted for nondeductible IRA contributions, if any, by completing Federal Form 8606 and attaching it to your Arkansas return. Premature distributions made on account of the participant's death or disability also qualify for the exemption. All other premature distributions or early withdrawals including, but not limited to, those taken for medical expenses, higher education expenses or a first-time home purchase do not qualify for the exemption.

A surviving spouse qualifies for the exemption; however he/she is limited to a single $6,000 exemption.

NOTE: Totalexemptions from all plans described under 12 and 13 cannot exceed $6,000 per taxpayer, not including recovery of

cost.

14. Beginning with tax year 2017, income received by a taxpayer under the Community Match Rural Physician Recruitment Program is exempt from income tax.

Gambling winnings from Arkansas electronic games of skill are not included as income and the 3% withholding is excluded from Line 39. To determine if your gambling winnings are taxable, see instructions for Line 22, Page 13.

Page 10

FILING AN AMENDED RETURN

If filing an amended return, check the box at the top right corner of Form AR1000F/ AR1000NR. Complete the return, replacing the incorrect entries from your original return with the amended entries. Attach an explanation and supporting documentation for items changed. (Do not file an amended return until after your original return has been processed.)

Amended return needed:

. to make changes or adjustments to your original return

. if the IRS examines your federal return for any tax year and changes your net taxable income (required to file an Arkansas amended return within 180 days of IRS notification)

Amended return NOT needed:

. to correct an address (You must provide a completed Individual Income Tax Account Change Form located on our website at www.dfa.arkansas.gov)

. to correct a Social Security Number (Call (501) 682-1100 or write to Individual Income Tax Section, P.O. Box 3628, Little Rock, AR 72203. You may be asked to provide documentation.)

. if you are notified by the Income Tax Section that there is an error on your original return

. if filing a federal amended return with no impact on your Arkansas income tax return

FILING STATUS

DETERMINE YOUR FILING STATUS

BOX 1. Filing Status 1 (Single)

Check this box if you are SINGLE or UNMARRIED and DO NOT qualify as HEAD OF HOUSEHOLD. (Read the instructions for BOX 3 to determine if you qualify for HEAD OF HOUSEHOLD.)

BOX 2. Filing Status 2 (Married Filing Joint)

Check this box if you were MARRIED and are filing jointly. IF YOU ARE FILING A JOINT RETURN, YOU MUST ADD BOTH SPOUSES’ INCOME TOGETHER. Enter the total amount in column A on Lines 8 through 23 under “Your/Joint Income”.

MARRIED COUPLES——CHOOSING THE BEST FILING STATUS

If you and your spouse had separate incomes, you might save money by figuring your tax separately using one of the following two methods. Use the method that suits you best.

METHOD A. List your income separately under Column A (‘Your Income”). List your spouse’s income separately under Column B (“Spouse’s Income”). Figure your tax separately and then add your taxes together. See instructions for Married Filing Separately on the Same Return, Box 4.

If you use Method A, your result will be either a COMBINED REFUND or a COMBINED TAX DUE.

METHOD B. You must file separate individual tax returns. See instructions for Married Filing Separately on Different Returns, Box 5.

If you use Method B, one of you may owe tax and the other may get a refund. The tax due must be paid with the proper tax return and the refund will be due on the other return. YOU MAY NOT OFFSET ONE AGAINST THE OTHER.

BOX 3. Filing Status 3 (Head of House- hold)

To file as Head of Household you must have been unmarried or legally separated on December 31, 2018 and meet either 1 or 2 below. The term “Unmarried” includes certain married persons who lived apart, as discussed at the end of this section.

1. You paid over half the cost of keeping a home for the entire year that was the main home of your parent whom you can claim as adependent. Your parent did not have to live with you in your home.

OR

2. You paid over half the cost of keeping a home in which you lived, and in which one of the following also lived, for more than six (6) months of the year (temporary absences, such as vacation or school, are counted as time lived in the home):

a. Your unmarried child, grandchild, great- grandchild, adopted child or stepchild. This child did not have to be your dependent, but your foster child must have been your dependent.

b. Your married child, grandchild, adopted child or stepchild. This child must have been your dependent.

c. Any other person whom you could claim as a dependent.

MARRIED PERSONS WHO LIVED APART

Even if you were not divorced or legally separated in 2018, you may be considered unmarried and file as Head of Household. See Internal Revenue Service instructions for Head of Household to determine if you qualify.

BOX 4. Filing Status 4 (Married Filing Separately on the Same Return)

Check this box if you were married and are filing SEPARATELY ON THE SAME TAX RETURN. This method of tax computation may reduce your tax liability if both spouses had income. The result will be either a combined refund or a combined tax due.

IF ONE SPOUSE HAD A TOTAL NEGATIVE INCOME, YOU MUST FILE MARRIED FILING JOINTLY.

BOX 5. Filing Status 5 (Married Filing Separately on Different Returns)

Check this box if you were married and are filing separate tax returns.

BOX 6. Filing Status 6 [Qualifying Widow(er)]

Check this box if you are a QUALIFYING WIDOW(ER).

You are eligible to file as a QUALIFYING WIDOW(ER) if your spouse died in 2016 or 2017 and you meet each of the following tests:

1. You were entitled to file MARRIED FILING JOINTLY or MARRIED FILING SEPARATELY ON THE SAME RETURN with your spouse for the year your spouse died. It does not matter whether you actually filed a joint return.

2. You did not remarry before the end of 2018.

3. You had a child, stepchild, adopted child, or foster child who qualified as your dependent for the year.

4. You paid more than half the cost of keeping a home, which was the main home of that child for the entire year except for temporary absences.

DECEASED TAXPAYER

An Arkansas tax return should be filed for a taxpayer who died during the tax year as if the taxpayer had lived the entire year. The word “DECEASED” should appear after his/her name along with the date of death.

NOTE: Any refund check issued to a deceased taxpayer will be made out to the estate of the deceased taxpayer, i.e. “Estate of John/Jane Doe”. To cash the check, the bank may require documentation such as death certificate, will, or power

of attorney.

PERSONAL TAX CREDITS

LINE 7A. Each taxpayer and spouse is entitled to one personal tax credit. You can claim additional personal tax credits if you can answer “Yes” to any of these questions:

Is your filing status Head of Household or Qualifying Widow(er)?

On January 1, 2019, were you age 65 or over?

On December 31, 2018, were you deaf?

On December 31, 2018, were you blind?

Check the box or boxes that apply to you and/or your spouse. You CANNOT claim any of these credits for your children or dependents.

Blindness is defined as being unable to tell light from darkness, having eyesight in the better eye not exceeding 20/200 with corrective lens, or having a field of vision limited to an angle of 20 degrees.

You can claim the Deaf Credit only if the average loss in speech frequencies (500 to 2000 Hertz) in the better ear is 86 decibels, I.S.O., or worse.

Any taxpayer age 65 or over not claiming a retirement income exemption on Line 18 is eligible for an additional $26 (per taxpayer) tax credit. Check the box(es) marked “65 Special”.

Add the number of boxes you checked on Line 7A. Write the total in the box provided. Multiply the number by $26 and write amount in space provided.

LINE 7B. List the name(s) of your dependent(s), Social Security Numbers, and relationship to you in the space provided. DO NOT INCLUDE YOURSELF AND/OR YOUR SPOUSE. The individual(s) you can claim as dependent(s) are described on Page 8. (Attach schedule if more than 3 dependents.)

Add the number of dependents listed on Line 7B. Write the total in the box provided. Multiply the number by $26 and write that amount in the space provided.

LINE 7C. If one or more of your dependents had developmental disabilities, enter his/her name(s) on the line. Multiply $500 by number of dependents with developmental disabilities. Enter the total. (Individual must qualify for credit. See Form AR1000RCS to check if eligible.)

NOTE: You must attach Form AR1000RC5 to your return if this is the first year you claim the Credit for Individuals with

Developmental Disabilities.

Acertified AR1000RC5 must be filed with your tax return every five (5) years. If credit was received on a prior year’s return, do not file another AR1000RC5 until the Individual Income Tax Section notifies you.

LINE 7D. Total the tax credits from Lines 7A, 7B, and 7C. Enter the total on this line and on Line 34.

INCOME

FULL YEAR RESIDENTS

If your filing status is Married Filing Separately on the Same Return, both Column A and Column B must be used. Write your income in Column A and your spouse’s income in Column B. For all other filing statuses, write all income in Column Aonly.

NONRESIDENTS AND PART YEAR RESIDENTS

Complete Column A (and Column B if using Filing Status 4) of the AR1000NR as if you were a full year resident. List all of your income from all sources for the entire year in these two columns.

List in Column C the total combined income (for both spouses) earned while Arkansas residents and income derived from Arkansas sources.

The total tax must be computed on the income totals in Columns A and B. After all allowable tax credits have been subtracted from the total tax, prorate the remaining balance. See instructions for Lines 38A, 38B, 38C, and 38D on Page 14.

NONRESIDENTS AND PART YEAR RESIDENTS MUST ATTACH A COPY OF YOUR FEDERAL RETURN, OR YOUR ARKANSAS RETURN WILL NOT BE PROCESSED.

Round all amounts to the nearest dollar. (For example, if your Form W-2 shows $10,897.50, round to $10,898. If your Form W-2 shows $10,897.49, round to $10,897.)

Staple the state copy of each of your W-2(s), 1099-R(s) and 1099-G(s) to the left margin of the front of the return.

LINE 8. Add the wages, salaries, tips, etc. reported on your W-2(s). Enter the total on this line. Attach W-2(s).

Enter U.S. Military Compensation on Line 9A or 9B.

Ministers Income:

If you were a duly ordained or licensed minister, you received a housing allowance from your church, and you do not file a federal Schedule C or C-EZ, enter your gross compensation from the ministry less rental value of your home. The balance is subject to tax. The rental value of your home must be shown on Form AR4, Part Ill. Attach AR4 and W-2(s).

LINE 9A. Beginning with tax year 2014, all of the service pay or allowance received by an active duty member of the armed services is exempt from Arkansas income tax. If you had U.S. active duty military compensation, enter gross amount in the space provided. Do not enter an amount in Column A. Attach W-2(s).

Filing Status 2 (Married Filing Joint):

If you and your spouse both had U.S. active duty military compensation, add both gross amounts together and enter here.

Enter U.S. Military Retirement on Line 17A.

LINE 9B. (Filing Status 4 Only) [f your spouse had U.S. active duty military compensation, enter gross income in the space provided. Do not enter an amount in Column B. Attach W-2(s).

Enter U.S. Military Retirement on Line 17B (filing Status 4 only).

HOME OF RECORD OTHER’ THAN ARKANSAS: If your Home of Record is not Arkansas, do not report to Arkansas your income or your nonresident spouse's income. Fill out and submit AR-NRMILITARY Form to have a note put on your account that you are not required to file a return.

Your spouse’s income is exempt from Arkansas tax if your Home of Record is not Arkansas and your spouse’s domicile is the same as your Home of Record.

However, if your spouse had Arkansas income tax withheld, he/she will need to file a return to get a refund. Write the words “military spouse” at top of tax return and attach a completed Form AR-MS and a copy of service member's Leave and Earning Statement (LES) to verify Home of Record.

(For future tax purposes, your nonmilitary spouse must submit a new payroll withholding form, ARW-4MS to his/her employer each year to exempt withholding.)

Page 11

LINE 10. If you received interest from bank deposits, notes, mortgages, corporation bonds, savings and loan association deposits, and credit union deposits, enter all interest received or credited to your account during the year. If the total is over $1,500, complete and attach Form AR4.

LINE 11. If you received dividends and other distributions, enter amounts received as dividends from stocks in any corporation. If the total is over $1,500, complete and attach Form AR4.

LINE 12. Enter alimony or separate maintenance received as the result of a court order.

LINE 13. If you had business or professional income and filed a federal Schedule C or C-EZ, enter the total dollar amount(s) of net income (or loss) from your federal Schedule C or C-EZ. If you did not file a federal Schedule C or C-EZ, submit a similar schedule and enter the net income (or loss).

If you filed a federal Schedule C or C-EZ, attach it to your return.

Business income may not be split between you and your spouse unless a partnership was legally established. Report partnership income on Form AR1050 and attach K-1(s) for each partner.

Include on Line 22, Other Income, any federal/ state depreciation differences.

LINE 14. If you had gains or losses from the sale of real estate, stocks or bonds, or gains or losses from capital assets from partnerships, S corporations, or fiduciaries, enter your taxable share. Adjust the amount of gain or loss for any federal/state depreciation differences.

Arkansas did not adopt the federal “bonus depreciation” provision from previous years. Therefore, there may be a difference in federal and Arkansas amounts of depreciation allowed. Adjust your gains and losses for depreciation differences, if any, in the federal and Arkansas amounts on Lines 2, 5 and 10 of the Arkansas Form AR1000D.

If, after the netting process, you had a capital gain or loss reported on federal Schedule D or on Form 1040/1040A, use Arkansas Form AR1000D to determine the taxable amount to enter. Attach federal Schedule D and Arkansas Form AR1000D to your return.

The amount of capital loss that can be deducted after offsetting capital gains is limited to $3,000 ($1,500 per taxpayer for filing Status 4 or 5). If your capital loss was more than the yearly limit on capital loss deductions, you can carry over the unused part to later years until used up.

The gain on the sale of your personal residence is exempt up to $250,000 per taxpayer ($500,000 for married couples filing on the same return). The property must, during the 5 year period ending on the day of sale, be owned and used by the taxpayer(s) as the principal residence for periods aggregating 2 years or more.

Page 12

LINE 15. Enter the ordinary gain or (loss) from Part Il of federal Form 4797. Adjust for any differences in Arkansas and _ federal depreciation. The capital loss limit does not apply. Attach federal Form 4797 and/or AR4684 if applicable.

LINE 16. Use this line to report taxable lump- sum distributions, annuities, and traditional IRA distributions. Include early withdrawal of traditional IRA distributions on this line. List only the amount of withdrawal and attach the federal Form 5329 showing the tax on premature distribution. Also, enter ten percent (10%) of the tax from the federal Form 5329, Part | and Part Il, on Line 32. If you received a distribution which does not qualify for the Lump-Sum Distribution Averaging Schedule (AR1000TD), list the total distribution received in 2018. (See AR1000TD to determine if you qualify to use the averaging method.) Attach 1099-R(s).

Premature distributions are amounts you withdrew from your traditional IRA, deferred compensation, or thrift savings plans before you were either age 59 % or disabled. Rollovers on distributions are tax exempt.

NOTE: /f you filed a claim under McFadden v. Weiss or Maples v. Weiss and your basis has been fully recovered, enter the amount from Box 1 of your 1099- R(s) as the “Gross” and “Taxable

Amount’ on Line 18A or 18B.

LINE 17A. Beginning with tax year 2018, retirement benefits received by a member of the uniformed services are exempted from income tax. If you had U.S. military pension compensation, enter gross amount in the space provided. Attach 1099-R(s)

LINE 17B. If your spouse received retirement benefits as a member of the uniformed services, enter gross amount in the space provided. Attach 1099-R(s)

LINE 18A._ If you had income from an employment-related pension plan or a qualified traditional IRA distribution, enter the gross amount(s) from Box 1 of your 1099-R(s) in the space provided. Enter the federal taxable amount from Box 2a of your 1099-R(s) in the space provided. If Box 2a is blank, use the Simplified Method Worksheet in the federal 1040 Instruction Booklet to calculate the taxable amount of your distribution. You are entitled to a $6,000 exemption from the taxable amount; the balance is taxable to Arkansas. Enter the balance on Line 18A, Column A. Attach 1099-R(s).

FILING STATUS 2 (Married Filing Joint) ONLY: If you and your spouse both had income from a retirement plan and/or qualified traditional IRA distribution, enter the combined gross income amount from Box 1 of your 1099-R(s). Enter the combined federal taxable amount from Box 2a of your 1099-R(s). If Box 2a is blank, use the Simplified Method Worksheet in the federal 1040 Instruction Booklet to calculate the taxable amount of your distribution. Both you and your spouse are entitled to a $6,000 exemption from your respective taxable retirement plan income; the balance is taxable to Arkansas. Enter the balance on Line 18A. Attach 1099-R(s).

LINE 18B. FILING STATUS 4 (Married Filing Separately on the Same Return) ONLY: If your spouse had income from an employment related pension plan or a qualified traditional IRA distribution, enter the gross income from Box 1 of his or her 1099-R(s). Enter the federal taxable amount from Box 2a of his or her 1099-R(s). If Box 2a is blank, use the Simplified Method Worksheet in the federal 1040 Instruction Booklet to calculate the taxable amount of his or her distribution. Your spouse is entitled to a $6,000 exemption from the taxable amount; the balance is taxable to Arkansas. Enter the balance on Line 18B. Attach 1099-R(s).

You are eligible for the $6,000 exemption for retirement or disability benefits provided the distribution was from public or private employment-related retirement systems, plans, or programs. (The recipient does not have to be retired.) The method of funding is irrelevant. The exemption may be taken from either lump-sum or installment payments. The early withdrawal penalty may be applicable even though the exemption is granted.

If you received a traditional IRA distribution after reaching the age of fifty-nine and one-half (59 1/2), the first $6,000 is exempt from tax. Premature distributions made on account of the participant’s death or disability also qualify for the exemption. All other premature distributions or early withdrawals including, but not limited to, those taken for medical expenses, higher education expenses, or a first-time home purchase do not qualify for the exemption.

NOTE: /f you made nondeductible contributions to your traditional IRA, enter taxable amount from federal Form 8606 in the space provided. Attach federal Form

8606.

LINE 19. If you had income from rents, royalties, estates or trusts, profits (whether received or not) from partnerships, fiduciaries, small business corporations, etc., enter the amounts as reported on your federal Schedule E. If you are filing a return for a taxable year that is not the same as the annual accounting period of your partnership or trust, report your distributive share(s) of net profits in the accounting period that ends in your taxable year. Attach federal Schedule E.

Nonresident beneficiaries pay tax only on Arkansas income.

LINE 20. If you had farm income, enter the amount reported on your federal Schedule F. Farm income may not be split between you and your spouse unless a partnership was legally established. Partnership income must be reported on Form AR1050, with K-1(s) for each partner. Attach federal Schedule F.

LINE 21. Beginning with tax year 2018, unemployment insurance benefits paid from federal unemployment funds; and unemployment insurance benefits received from unemployment compensation (except unemployment — for sickness payments) is income subject to tax. Enter amounts received and attach Form 1099-G.

LINE 22. Enter net other income/loss and depreciation differences. Attach Form AR-OI. Some examples of what must be reported are:

Gambling winnings of any type, with the following exception: Gambling winnings from Arkansas electronic games of skill are not included as income and the 3% tax withheld is excluded from Line 39.

Reimbursement of medical expenses from a previous year: if you itemized deductions in that year and it reduced your tax.

Amounts recovered on bad debts that you deducted in an earlier year.

Net operating loss (NOL) from an earlier year to carry forward to 2018: enter as a negative amount on Form AR-Ol. Attach a statement showing how you calculated the amount of loss and the year the loss occurred. A net operating loss may be carried forward for five (5) years. (NOL carrybacks not allowed.)

Scholarships, fellowships, and grants: A qualified scholarship, fellowship, or grant is exempt from tax only if:

1) You were a candidate for a degree at an educational institution, and

2) Received a qualified scholarship, fellowship, or grant.

A qualified scholarship, fellowship, or grant is any amount you received that was used under the terms of the grant for:

1) Tuition and fees required for enrollment, or

2) Fees, books, supplies and equipment required for the course(s) at the educational institution. (These items must have been required of all students in that course.)

Foreign students who are exempt from federal taxes because of a tax treaty must file and pay tax on all income including non-qualified scholarship or fellowship income.

Stipends are taxable. LINE 23. Add Lines 8 through 22 and enter total

in the appropriate columns on this line. This is your Total Income.

ADJUSTMENTS

LINE 24. If you are claiming an adjustment from the list below, use Form AR1000ADJ and include the total on this line. Attach Form AR1000ADJ.

Border city/Texarkana exemption

Tuition Savings Program

Payments to IRA

Payments to MSA

Payments to HSA

Deduction for interest paid on student loans Contributions to Intergenerational Trust

Moving expenses

Self-employed health insurance deduction KEOGH, Self-employed SEP and Simple Plans Forfeited interest penalty for premature withdrawal Alimony/Separate Maintenance Paid

Support for permanently disabled individual Organ Donor Deduction

Military Reserve Expenses

Reforestation Deduction

Teachers Qualified Classroom Investment Expense

LINE 25. Subtract Line 24 from Line 23, Total Income. Enter amount on this line. This is your Adjusted Gross Income (AGI).

LINE 26. Enter the amount(s) from Line 25, Columns A and B.

TAX COMPUTATION

LINE 27. SELECT THE PROPER TAX TABLE and check the appropriate box. You will be in one of the following categories:

1) You qualify for the Low Income Tax Table, or 2) You must use the Regular Tax Table

See tax tables and qualifications for each table on pages 22-28.

If you use an exclusion for active duty military compensation, employer sponsored pension income, or a qualified traditional IRA distribution, you do not qualify for a Low Income Tax Table. You may elect NOT TO USE the exclusion(s) to which you are entitled and use a Low Income Tax Table if you fall within the income limits.

CAUTION: /f you qualify to use a Low Income Tax Table, enter zero (0) on Line 27, Column A. (The Standard Deduction

is already built into the table.)

If you use the regular tax table, enter the larger of your itemized deductions (from Form AR3) or your Standard Deduction on Line 27.

Itemized Deductions:

To compute your itemized deductions, complete Form AR3 and attach it to your return. Make sure that your total itemized deductions exceed the Standard Deduction. (For Form AR3 instructions see pages 16-17 of this booklet.)

NOTE: /f you are filing status 4 or 5 and one spouse itemizes, then both spouses must itemize. (If you are filing status 5 and your spouse itemizes on a separate

return, check the appropriate box.) Standard Deduction:

The Standard Deduction for your filing status is the amount shown below. (If the amount on Line 26 is less than the Standard Deduction, enter the amount from Line 26 on Line 27.)

Filing Standard

Status Deduction

1-Single $2,200

2-Married Filing Joint $4,400

3—Head of Household $2,200

4-Married Filing Separately $2,200 each on Same Return

5—Married Filing Separately $2,200 on Different Returns

6—Qualifying Widow(er) $2,200

NOTE: The $2,200 Standard Deduction does

not apply to taxpayer’s dependent(s).

LINE 28. Subtract Line 27 from Line 26. This is your Net Taxable Income.

LINE 29. Using the appropriate tax table locate the tax for your income and enter here.

LINE 30. Add Lines 29(A) and 29(B) and enter the total.

LINE 31. If you received a lump-sum (total) distribution from a qualified retirement plan during 2018, you may be eligible to use the averaging method to figure some of your tax at a lower rate. Read the instructions for Form AR1000TD to determine if you are eligible to use this method. If so, complete Form AR1000TD and enter amount here. Attach Form AR1000TD.

LINE 32. Taxpayers subject to additional tax on their federal return from a traditional IRA or employer qualified retirement plan are subject to additional tax on their state return. Enter ten percent (10%) of the federal amount from Part | of federal Form 5329. Be sure to enter total distribution(s) from Part |, Form 5329, on Line 16 or 18 of Form AR1000F/AR1000NR.

Taxpayers subject to additional tax on a distribution from a Coverdell Education Savings Account, include ten percent (10%) of the federal amount from Part Il of federal Form 5329 on this line. Be sure to include the taxable amount of the Coverdell Education Savings Account distribution on Line 22 of Form AR1000F/AR1000NR (Other Income).

LINE 33. Add Lines 30 through 32 and enter the total.

TAX CREDITS

LINE 34. Enter the total personal tax credits from Line 7D.

LINE 35. The Child Care Credit allowed is twenty percent (20%) of the amount allowed on your federal return. A copy of federal Form 2441, “Credit for Child and Dependent Care Expenses” must be attached to your Arkansas return.

If you are claiming the Early Childhood Program Credit on Line 43, the total amounts from Line 35 and Line 43 can not exceed (20%) of the amount allowed on federal Form 2441.

LINE 36. Complete Form AR1000TC if you are eligible for any credit(s) listed below and include the total on this line. Attach Form AR1000TC.

State Political Contribution Credit Other State Tax Credit

Credit for Adoption Expenses Phenylketonuria Disorder Credit Business Incentive Tax Credit(s)

LINE 37. Add Lines 34 through 36 and enter the total.

Page 13

LINE 38. Subtract Line 37 from Line 33. This is your Net Tax. If Line 37 is greater than Line 33, enter zero (0).

If Total Credits on Line 37 is more than Total Tax on Line 33, the difference is not refundable.

NOTE: /f your net tax is $1,000 or more, and you failed to make a declaration of Estimated Tax (Form AR1000ES, Voucher 1), or pay withholding equal to ninty 90% of your net tax, a penalty of ten percent (10%) will be assessed. See instructions for Lines 52A and 52B for more information.

PRORATION

IF FILING A FULL YEAR RESIDENT RETURN, go to instructions for Line 39. The instructions for Line 38A through Line 38D apply only to nonresidents and part year residents.

NONRESIDENTS AND PART YEAR RESIDENTS ONLY, read the following instructions to determine your correct Arkansas tax liability. Attach a complete copy of your federal return.

LINE 38A. Enter adjusted gross income from Line 25, Column C.

LINE 38B. Enter total of Columns A and B from Line 25.

LINE 38C. Divide amount on Line 38A by amount on Line 38B to arrive at your Arkansas percentage of income. Enter percentage as a decimal rounded to six places. Do not exceed 100%.

Example: $2,500/$525,000 = 0.004762 or $10,000/$60,000 = 0.166667

LINE 38D. Multiply amount on Line 38 by decimal on Line 38C for Arkansas apportioned tax liability.

Page 14

PAYMENTS

LINE 39. Enter Arkansas tax withheld from your W-2(s)/1099(s). You have already paid this amount of tax during the year. If you have MORE THAN ONE W-2/1099, be sure to add the Arkansas income tax withheld from all W-2(s)/1099(s). Enter the total withheld.

IF YOU AND YOUR SPOUSE ARE FILING ON THE SAME RETURN, add the Arkansas state income tax withheld from all your W-2(s)/1099(s). Enter the combined total withheld.

If you did not receive (or lost) your W-2(s) and Arkansas tax was withheld from your income, you should take the following steps IN THE ORDER LISTED BELOW:

1) Ask your employer for copies of your W-2(s). If you cannot obtain them from your employer you should

2) Contact the Social Security Administration at (800) 772-1213. Only if you cannot obtain your W-2(s) from your employer or SSA you may

3) Complete federal Form 4852 and attach a copy of your final pay stub to support your amounts.

CAUTION: You WILL NOT receive credit for tax withheld or receive a tax refund, unless you attach CORRECT AND LEGIBLE W-2(s) or other approved documentation to your tax return.

DO NOT include FICA, federal income tax, tax paid to another state or 3% tax withheld from winnings on electronic games of skill. Gambling winnings from Arkansas electronic games of skill are not included as income and the 3% tax withheld is excluded from Line 39.

DO NOT correct a W-2 yourself. Your

employer must issue you a corrected W-2.

LINE 40. If you made an estimated declaration and paid estimated tax payments on 2018 income OTHER THAN wages, salaries, tips, etc., write the total paid in this space. The only amount to enter here is total payments you made on a 2018 Declaration of Estimated Income Tax (includes January 15, 2019 installment and/or credit brought forward from 2017 tax return).

DO NOT include PENALTIES OR INTEREST as part of the amount paid.

If you and your spouse filed a JOINT declaration and you and your spouse choose to file your tax returns on separate forms this year, payments made under the joint declaration of estimate will be credited to the primary filer.

If you are filing prior year tax returns past the due date of the tax return, the refund/overpayment from those tax returns cannot be carried forward as estimated tax.

LINE 41. If you filed an Arkansas extension request and paid tax with your request, enter the amount paid.

LINE 42. PREVIOUS PAYMENTS: This line is for amended returns only. Enter the total of any previous payment(s) made with your original return and/or billing notices and amended return(s).

LINE 43. Enter the APPROVED Early Childhood Program Credit (20% of the federal child care credit). This is for individuals with a dependent child placed in an APPROVED child care facility while the parent or guardian worked or pursued employment. (Facility must be 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 2441 and Certification Form AR1000EC. Contact your child care facility for Form AR1000EC.

If you are claiming the Early Childhood Program Credit on Line 43, the total amounts from Line 35 and Line 43 can not exceed (20%) of the amount allowed on federal Form 2441.

LINE 44. Add the amounts on Lines 39,40,41,42 and 43. This is your TOTAL PAYMENTS.

LINE 45. PREVIOUS REFUND: This line is for amended returns only. Enter the total of any previous refund(s) from your original return and amended return(s).

LINE 46. Subtract Line 45 from Line 44. This is your ADJUSTED TOTAL PAYMENTS.

2018 AR1000F WII

ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident

Mi) ITAR181

CHECK BOX IF

AMENDED RETURN

AR1

Software ID

Jan. 1 - Dec. 31, 2018 or fiscal year ending ,20_. @ e e Primary’s Legal First Name MI Last Name Primary’s Social Security Number e e e e

5 Spouse’s Legal First Name MI Last Name Spouse’s Social Security Number

He|@ e ° °

<P Mailing Address (Number and Street, P.O. Box or Rural Route) 1 Check if address is outside U.S. City State or Province Zip Foreign Country Name e e e

2.e C] Married Filing Joint (Even if only one had income) 3.0 L] Head of Household (See Instructions)

FILING STATUS Check Only One

enter child’s name here:

1.0 | Single (Or widowed before 2018 or divorced at end of 2018) | 4.@ L] Married Filing Separately on the Same Return

5.e@ L] Married Filing Separately on Different Returns Enter spouse’s name here and SSN above

If the qualifying person was your child, but not your dependent, 6.0 C] Qualifying Widow(er) with dependent child Year spouse died: (See Instructions)

@ [] Check here if you do NOT want a tax booklet mailed to you next year. | @ L]

Check this box if you have filed a state extension or an automatic federal extension

7A[_] Yourself e[ ]esorover e[_]65Special e[ | Bind e[_| Deaf LC Spouse oL_] 65 or Over of] 65 Special ol] Blind e | Deaf

[__] Head of Household/Qualifying Widow! (Filing Status 3 Only)

(

Filing Status 6 Only

(er)

Multiply number of boxes checked 7A C] X $26 = 00: % | Dependents (Do not list yourself or spouse) in First Name Last Name Dependent’s Social Security Number Dependent's relationship to you c P 1. Fiz < Zz 3 & | 7B. Multiply number of DEPENDENTS from above: = 00) a 7C. First name of Qualifying Individual(s) from AR1000RCS: (See Instructions) Multiply number of individuals ffOM 7C .........cessceeseecseessseesseesseesssessseesseesssesssessneesssessseesseessuesssessueeeseesneesnecsiee 7c ®@ | X $500 = 00 7D. TOTAL PERSONAL TAX CREDITS: (Add Lines 7A, 7B, and 7C. Enter total here and on Line 34)...........205 7D 00

ROUND ALL AMOUNTS TO WHOLE DOLLARS

(A) Primary/Joint

(B) Spouse's Income

Income Status 4 Only a 8. Wages, salaries, tips, etc: (Attach W-2s) e Joo e Joo 3 9A. U.S. Military compensation: (Your/joint gross amount) e 00] +~«9A =| 9B. U.S. Military compensation: (Spouse’s gross amount) e 00} 9B a 10. Interest income: (If over $1,500, attach AR4)......c.ecccccecceeseseseeeeseseseeseseseseeecseseeeesceeseneteeseseeees 10 |e OO0je 00 =! 41. Dividend income: (If over $1,500, attach AR4). 11 Te (00 e 00 a 12. Alimony and separate maintenance received... 12 |e OO} @ 00 5 13. Business or professional income: (Attach federal Schedule C or C-EZ)......ccccccseesssseseseseeeeeeee 13 |e OO} e 00 %| 14. Capital gains/(losses) from stocks, bonds, etc: (See Instr. Attach Schedule D) 14 |e ele 00 ws 15. Other gains or (losses): (Attach federal Form 4797 and/or AR4684 if applicable’ 15 le OO; e 00 35 16. Non-Qualified IRA distributions and taxable annuities: (Attach All 1099Rs) ........ce eee 16 |e OO; e 00 22 17A.U.S. Military pension: (Your/joint gross amount) e (ole) ea ° 17B.U.S. Military pension: (Spouse’s gross amount) e oo} +178 2| 18A.Your/Joint Employer pension plan(s)/Qualified IRA(s): (See Instructions - Attach All 1099Rs) iO ae Less 2 Gross Distribution Taxable Amount[e “00 g6SSo1 Al ® 00 = 18B.Spouse’s Employer pension plan(s)/Qualified IRA(s): (Filing Status 4 Onl a Gross Distribution Taxable Amount [oO sata 2 00 5 19. Rents, royalties, partnerships, estates, trusts, etc: (Attach federal Schedule E) . 19 |@ Ole 00 '8| 20. Farm income: (Attach federal Schedule F) 20 |e OOle 00 =<] 21. Unemployment (Attach 1099-6) ..... 21 |e OO} e 00 22. Other income/depreciation differences: (Attach Form AR-Ol) 22 |e OO} 00 23. TOTAL INCOME: (Add Lines 8 through 22) 23 |e O0je 00 24. TOTAL ADJUSTMENTS: (Attach Form AR1000ADU).....:::ssssssssseeessssssssssssteseesssecessssnteeeeee 24 |@ Oo}e 00: 25. ADJUSTED GROSS INCOME: (Subtract Line 24 from Line 23). ..ssccsssssssscssscssessoiecnee 25 |e OOje 00

Page AR1 (R 8/16/2018)

TT AR2

Primary SSN - - (A) Primary/Joint (B) Spouse’s Income Income Status 4 Only 26. ADJUSTED GROSS INCOME: (From Line 25, Columns A and B) .esssccssssecseecssses 26 00) 26 00 27. Select tax table: (See Instructions, Line 27) e (J Low INCOME Table [I REGULAR Table a If you qualify for the Low Income Tax Table, enter zero (0) on Line 27A. If not, then: & Enter eC] Itemized Deductions (See Instructions, Line 27 and attach AR3) 5 the larger OR If your spouse itemizes on a separate return, check here @ Oo 3 of your: OO standard Deduction (See Instructions, Line 27). 27e| 00] 27¢! 00 x 28. NET TAXABLE INCOME: (Subtract Line 27 from Line 26) 28¢e 00] 28¢| 00 F | 29. TAX: (Enter tax from tax table)....cccccccsccssssssessssssssesssssessessssssesussssessesessecsucssseeseesneseeee 00 30. Combined tax: (Add amounts from Line 29, Columns A and B) 00 31. Enter tax from Lump Sum Distribution Averaging Schedule: (Attach AR1000TD). 31¢e 00

32. Additional tax on IRA and qualified plan withdrawal and overpayment: (Attach federal Form 5329, if required)...... 32@| 00

33. TOTAL TAX: (Add Lines 30 through 32) 33¢@ 00 @ | 34. Personal Tax Credit(s): (Enter total from Line 7D) 00 5 35. Child Care Credit: (20% of federal credit allowed; Attach federal Form 2441) 00 & 36. Other Credits: (Attach AR1000TC) 00 % | 37. TOTAL CREDITS: (Add Lines 34 through 36 37e| 00 “| 38. NET TAX: (Subtract Line 37 from Line 33. If Line 37 is greater than Line 33, enter 0) ..........cccccecceeeeeeeeeeeeees 38e@ 00 39. Arkansas income tax withheld: (Attach state copies of W-2 and/or 1099R, 1099-G)... 39@| 00} 40. Estimated tax paid or credit brought forward from 2017: 40¢ 00 41. Payment made with extension: (See Instructions)... 41¢} (ele) g 42. AMENDED RETURNS ONLY - Previous payments: (See instructions) ...........0000+ 42¢e tele) g 43. Early childhood program: Certification Number: x (20% of federal credit; Attach federal Form 2441 and Form AR1000EC).........::::ceeee 43e 100} 44. TOTAL PAYMENTS: (Add Lines 39 through 43). 44e 00 45. AMENDED RETURNS ONLY - Previous refund: (See instructions 45e 00 46. Adjusted Total Payments: (Subtract Line 45 from Line 44) 46e) 00 47. AMOUNT OF OVERPAYMENT/REFUND: (If Line 46 is greater than Line 38, enter 47@) 00 48e 00 49. Amount of Check-off Contributions: (Attach Schedule AR1000-CO) 00 y | 50. AMOUNT TO BE REFUNDED TO YOU: (Subtract Lines 48 and 49 from ..REFUND 500|© 00 2 x DIRECT DEPOSIT? If your deposit will be ultimately placed in a foreign account check the box. @ CL] t Routing Number Account Number e CL] Checking or 2 ° ° e CL] Savings 2 Wi oc

51. AMOUNT DUE: (If Line 46 is less than Line 38, enter difference; If over $1,000, continue to 52A)... TAX DUE sie sift.

52A.UEP: Attach Form AR2210 or AR2210A. If required, enter exception in box 52A@ LC] Penalty 52B@ 00 52C.Add Lines 51 and 52B. Attach Form AR1000V with check or money order payable in U.S. Dollars to “Dept. of Finance

and Administration”. Include your SSN on payment. To pay by credit card, see instructions... TOTAL DUE 52Ce@| ‘00 Issue Date Expiration Date DL# / State ID — Your state (mm/dd/yyyy) ____ (mm/dd/yyyy) a Issue Date Expiration Date DL#/ State ID Spouse state (mm/dd/yyyy) (mm/dd/yyyy)

FOR MAILING ADDRESSES SEE PAGE 2 OF INSTRUCTIONS

PLEASE SIGN HERE: Under penalties of perjury, | declare that | have examined this return and accompanying schedules and statements, and to the best of my

itl] knowledge and belief, they are true, correct and complete. Declaration of preparer (other than taxpayer) is based on alll information of which preparer has any knowledge. oy [Primary's Signature Date ‘Telephone May the Arkansas Revenue zz Agency discuss this return ~ 3] Spouse’s Signature Date Telephone with the preparer of the return?| Oo Yes C No c|Paid Preparer’s Signature ID Number/Social Security Number For Department Use Only of ha A_| le SG Preparer’s Name City/State/Zip Telephone °1E-mail

Page AR2 (R 6/4/2018)

2018 AR1000F WII

ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident

Mi) ITAR181

CHECK BOX IF

AMENDED RETURN

AR1

Software ID

Jan. 1 - Dec. 31, 2018 or fiscal year ending ,20_. @ e e Primary’s Legal First Name MI Last Name Primary’s Social Security Number e e e e

5 Spouse’s Legal First Name MI Last Name Spouse’s Social Security Number

He|@ e ° °

<P Mailing Address (Number and Street, P.O. Box or Rural Route) 1 Check if address is outside U.S. City State or Province Zip Foreign Country Name e e e

2.e C] Married Filing Joint (Even if only one had income) 3.0 L] Head of Household (See Instructions)

FILING STATUS Check Only One

enter child’s name here:

1.0 | Single (Or widowed before 2018 or divorced at end of 2018) | 4.@ L] Married Filing Separately on the Same Return

5.e@ L] Married Filing Separately on Different Returns Enter spouse’s name here and SSN above

If the qualifying person was your child, but not your dependent, 6.0 C] Qualifying Widow(er) with dependent child Year spouse died: (See Instructions)

@ [] Check here if you do NOT want a tax booklet mailed to you next year. | @ L]

Check this box if you have filed a state extension or an automatic federal extension

7A[_] Yourself e[ ]esorover e[_]65Special e[ | Bind e[_| Deaf LC Spouse oL_] 65 or Over of] 65 Special ol] Blind e | Deaf

[__] Head of Household/Qualifying Widow! (Filing Status 3 Only)

(

Filing Status 6 Only

(er)

Multiply number of boxes checked 7A C] X $26 = 00: % | Dependents (Do not list yourself or spouse) in First Name Last Name Dependent’s Social Security Number Dependent's relationship to you c P 1. Fiz < Zz 3 & | 7B. Multiply number of DEPENDENTS from above: = 00) a 7C. First name of Qualifying Individual(s) from AR1000RCS: (See Instructions) Multiply number of individuals ffOM 7C .........cessceeseecseessseesseesseesssessseesseesssesssessneesssessseesseessuesssessueeeseesneesnecsiee 7c ®@ | X $500 = 00 7D. TOTAL PERSONAL TAX CREDITS: (Add Lines 7A, 7B, and 7C. Enter total here and on Line 34)...........205 7D 00

ROUND ALL AMOUNTS TO WHOLE DOLLARS

(A) Primary/Joint

(B) Spouse's Income

Income Status 4 Only a 8. Wages, salaries, tips, etc: (Attach W-2s) e Joo e Joo 3 9A. U.S. Military compensation: (Your/joint gross amount) e 00] +~«9A =| 9B. U.S. Military compensation: (Spouse’s gross amount) e 00} 9B a 10. Interest income: (If over $1,500, attach AR4)......c.ecccccecceeseseseeeeseseseeseseseseeecseseeeesceeseneteeseseeees 10 |e OO0je 00 =! 41. Dividend income: (If over $1,500, attach AR4). 11 Te (00 e 00 a 12. Alimony and separate maintenance received... 12 |e OO} @ 00 5 13. Business or professional income: (Attach federal Schedule C or C-EZ)......ccccccseesssseseseseeeeeeee 13 |e OO} e 00 %| 14. Capital gains/(losses) from stocks, bonds, etc: (See Instr. Attach Schedule D) 14 |e ele 00 ws 15. Other gains or (losses): (Attach federal Form 4797 and/or AR4684 if applicable’ 15 le OO; e 00 35 16. Non-Qualified IRA distributions and taxable annuities: (Attach All 1099Rs) ........ce eee 16 |e OO; e 00 22 17A.U.S. Military pension: (Your/joint gross amount) e (ole) ea ° 17B.U.S. Military pension: (Spouse’s gross amount) e oo} +178 2| 18A.Your/Joint Employer pension plan(s)/Qualified IRA(s): (See Instructions - Attach All 1099Rs) iO ae Less 2 Gross Distribution Taxable Amount[e “00 g6SSo1 Al ® 00 = 18B.Spouse’s Employer pension plan(s)/Qualified IRA(s): (Filing Status 4 Onl a Gross Distribution Taxable Amount [oO sata 2 00 5 19. Rents, royalties, partnerships, estates, trusts, etc: (Attach federal Schedule E) . 19 |@ Ole 00 '8| 20. Farm income: (Attach federal Schedule F) 20 |e OOle 00 =<] 21. Unemployment (Attach 1099-6) ..... 21 |e OO} e 00 22. Other income/depreciation differences: (Attach Form AR-Ol) 22 |e OO} 00 23. TOTAL INCOME: (Add Lines 8 through 22) 23 |e O0je 00 24. TOTAL ADJUSTMENTS: (Attach Form AR1000ADU).....:::ssssssssseeessssssssssssteseesssecessssnteeeeee 24 |@ Oo}e 00: 25. ADJUSTED GROSS INCOME: (Subtract Line 24 from Line 23). ..ssccsssssssscssscssessoiecnee 25 |e OOje 00

Page AR1 (R 8/16/2018)

TT AR2

Primary SSN - - (A) Primary/Joint (B) Spouse’s Income Income Status 4 Only 26. ADJUSTED GROSS INCOME: (From Line 25, Columns A and B) .esssccssssecseecssses 26 00) 26 00 27. Select tax table: (See Instructions, Line 27) e (J Low INCOME Table [I REGULAR Table a If you qualify for the Low Income Tax Table, enter zero (0) on Line 27A. If not, then: & Enter eC] Itemized Deductions (See Instructions, Line 27 and attach AR3) 5 the larger OR If your spouse itemizes on a separate return, check here @ Oo 3 of your: OO standard Deduction (See Instructions, Line 27). 27e| 00] 27¢! 00 x 28. NET TAXABLE INCOME: (Subtract Line 27 from Line 26) 28¢e 00] 28¢| 00 F | 29. TAX: (Enter tax from tax table)....cccccccsccssssssessssssssesssssessessssssesussssessesessecsucssseeseesneseeee 00 30. Combined tax: (Add amounts from Line 29, Columns A and B) 00 31. Enter tax from Lump Sum Distribution Averaging Schedule: (Attach AR1000TD). 31¢e 00

32. Additional tax on IRA and qualified plan withdrawal and overpayment: (Attach federal Form 5329, if required)...... 32@| 00

33. TOTAL TAX: (Add Lines 30 through 32) 33¢@ 00 @ | 34. Personal Tax Credit(s): (Enter total from Line 7D) 00 5 35. Child Care Credit: (20% of federal credit allowed; Attach federal Form 2441) 00 & 36. Other Credits: (Attach AR1000TC) 00 % | 37. TOTAL CREDITS: (Add Lines 34 through 36 37e| 00 “| 38. NET TAX: (Subtract Line 37 from Line 33. If Line 37 is greater than Line 33, enter 0) ..........cccccecceeeeeeeeeeeeees 38e@ 00 39. Arkansas income tax withheld: (Attach state copies of W-2 and/or 1099R, 1099-G)... 39@| 00} 40. Estimated tax paid or credit brought forward from 2017: 40¢ 00 41. Payment made with extension: (See Instructions)... 41¢} (ele) g 42. AMENDED RETURNS ONLY - Previous payments: (See instructions) ...........0000+ 42¢e tele) g 43. Early childhood program: Certification Number: x (20% of federal credit; Attach federal Form 2441 and Form AR1000EC).........::::ceeee 43e 100} 44. TOTAL PAYMENTS: (Add Lines 39 through 43). 44e 00 45. AMENDED RETURNS ONLY - Previous refund: (See instructions 45e 00 46. Adjusted Total Payments: (Subtract Line 45 from Line 44) 46e) 00 47. AMOUNT OF OVERPAYMENT/REFUND: (If Line 46 is greater than Line 38, enter 47@) 00 48e 00 49. Amount of Check-off Contributions: (Attach Schedule AR1000-CO) 00 y | 50. AMOUNT TO BE REFUNDED TO YOU: (Subtract Lines 48 and 49 from ..REFUND 500|© 00 2 x DIRECT DEPOSIT? If your deposit will be ultimately placed in a foreign account check the box. @ CL] t Routing Number Account Number e CL] Checking or 2 ° ° e CL] Savings 2 Wi oc

51. AMOUNT DUE: (If Line 46 is less than Line 38, enter difference; If over $1,000, continue to 52A)... TAX DUE sie sift.

52A.UEP: Attach Form AR2210 or AR2210A. If required, enter exception in box 52A@ LC] Penalty 52B@ 00 52C.Add Lines 51 and 52B. Attach Form AR1000V with check or money order payable in U.S. Dollars to “Dept. of Finance

and Administration”. Include your SSN on payment. To pay by credit card, see instructions... TOTAL DUE 52Ce@| ‘00 Issue Date Expiration Date DL# / State ID — Your state (mm/dd/yyyy) ____ (mm/dd/yyyy) a Issue Date Expiration Date DL#/ State ID Spouse state (mm/dd/yyyy) (mm/dd/yyyy)

FOR MAILING ADDRESSES SEE PAGE 2 OF INSTRUCTIONS

PLEASE SIGN HERE: Under penalties of perjury, | declare that | have examined this return and accompanying schedules and statements, and to the best of my

itl] knowledge and belief, they are true, correct and complete. Declaration of preparer (other than taxpayer) is based on alll information of which preparer has any knowledge. oy [Primary's Signature Date ‘Telephone May the Arkansas Revenue zz Agency discuss this return ~ 3] Spouse’s Signature Date Telephone with the preparer of the return?| Oo Yes C No c|Paid Preparer’s Signature ID Number/Social Security Number For Department Use Only of ha A_| le SG Preparer’s Name City/State/Zip Telephone °1E-mail

Page AR2 (R 6/4/2018)

2018 AR1000NR Ililll

ARKANSAS INDIVIDUAL INCOME TAX RETURN Nonresident and Part Year Resident

| ITNR181

NR1

Software ID

CHECK BOX IF AMENDED RETURN

Jan. 1 - Dec. 31, 2018 or fiscal year ending , 20 e e e Primary’s Legal First Name MI Last Name Primary’s Social Security Number e e e e w 6& Spouse's Legal First Name MI Last Name Spouse’s Social Security Number ae e e e e <2 Mailing Address (Number and Street, P.O. Box or Rural Route) 0 Check if address is outside U.S. * City State or Province Zip Foreign Country Name e e e ATTACH A COPY OF YOUR COMPLETE FEDERAL RETURN NONRESIDENT: = ef ] PART YEAR RESIDENT: @[ (List State of residence) (Dates Lived in AR) 32 1.0 Ll Single (Or widowed before 2018 or divorced at end of 2018) 4.e@ C] Married Filing Separately on the Same Return ze £2) 2.e L] Married Filing Joint (Even if only one had income) 5.@ | Married Filing Separately on Different Returns oO D oy 3.0 L] Head of Household (See Instructions) Enter spouse's name here and SSN above 58 If the qualifying person was your child, but not your dependent, 6.e | Qualifying Widow(er) with dependent child Lo enter child's name here: Year spouse died: (See Instructions) e ml Check here if you do NOT want a tax booklet mailed to you next year. | @ L] Check this box if you|have Gled gistatelextension or an automatic federal extension 7A[_] Yoursett e[_]esorover —@[_] 65 Special e[_]siing e[_] Dear L] Head of Household/Qualifying Widow(er) | Spouse e_] 65 or Over ef] 65 Special | Blind e | Deaf @ Multiply number of boxes checked mal | X $26 = ‘00! 5 Dependents (Do not list yourself or spouse) 5 First Name Last Name Dependent’s Social Security Number Dependent’s relationship to you x <u a < Zz 5 2 a @ 7B. Multiply number of DEPENDENTS from above. = 100} 7C. First name of Qualifying Individual(s) from AR1000RCS: (See Instructions) Multiply number of individuals from 7C . = 100 7D. TOTAL PERSONAL TAX CREDITS: (Add Lines 7A, 7B, and 7C. Enter total here and on 00} (A) Primary/Joint | (B) Spouse's Income} (C) Arkansas ROUND ALL AMOUNTS TO WHOLE DOLLARS Income Status 4 Only Income Only _|8. Wages, salaries, tips, etc: (Attach W-2s) . ie Joo ie OOje [oo | 9A. U.S. Military compensation: (Your/joint gross amt.) =| 9B. U.S. Military compensation: (Spouse’s gross amt.) %| 10. Interest income: (If over $1,500, attach AR4) .. le ole 00le 00 =] 41. Dividend income: (If over $1,500, attach AR4) le ooje ooje 00 | 12. Alimony and separate maintenance received: ..........::csseseeeeses je ooje Ooje 00 °o <|13. Business or professional income: (Attach federal Schedule C or C-EZ) ... le OOje OOje 00 % 14. Capital gains/(losses) from stocks, bonds, etc: (See Instr. Attach Schedule D) je ooje OOje 00 any 15. Other gains or (losses): (Attach federal Form 4797 and/or AR4684 if applicable) ..15 |e O0je O0je 00 35 16. Non-Qualified IRA distributions and taxable annuities: (Attach All 1099Rs) .........16 |e Ooje O0je 00 Os 2e 17A. U.S. Military pension: (Your/joint gross amount) |e 00] 17A\ ° 17B. U.S. Military pension: (Spouse’s gross amount) Je 00} 17B 2] 18A. Your/Joint Employer pension plan(s)/Qualified IRA(s):(See Instructions, Attach All 1099Rs) 3 Gross Distributionfe __([00] Taxable Amount es 36°50! 8Ale 00 e 00 ©118B. Spouse Employer pension plan(s)/Qualified IRA(s): (Filing Status 4 only) g Gross Distributionfe__([00] Taxable Amountfe 36°80 188 e oole 00 =|19. Rents, royalties, partnerships, estates, trusts, etc.: (Attach federal Schedule E) .19 |e OOje O0je 00 is §}20. Farm income: (Attach federal Schedule F) .. le Ooje O0je 00 <|21. Unemployment (Attach 1099-G) .... see le oole oole 00 22. Other income/depreciation differences: (Attach Form AR-Ol) . le ooje ooje 00 23. TOTAL INCOME: (Add Lines 8 through 22) je Ooje Ooje 00 24. TOTAL ADJUSTMENTS: (Attach Form AR1000ADJ) je OOje O0je 00 25. ADJUSTED GROSS INCOME: (Subtract Line 24 from Line 23) ......0...0.-. 25 |e Ooje O0je 00

Page NR1 (R 8/16/2018)

eet NR2

Primary SSN - - (A) Primary/Joint (B) Spouse's Income Income Status 4 Only 26. ADJUSTED GROSS INCOME: (From Line 25, Columns A and B).....c:ssssssssseecessees 26 00) 26 00 27. Select tax table: (Check the appropriate box) e( LOWINCOME Table = [|] REGULAR Table é If you qualify for the Low Income Tax Table, enter zero (0) on Line 27A. If not, then: < Enter el] Itemized Deductions (See Instructions, Line 27 and attach AR3) 2 the larger OR If your spouse itemizes on a separate return, check here @ oO 5 of your: U1 standard Deduction (See Instructions, Line 27) . 00 00 % | 28. NET TAXABLE INCOME: (Subtract Line 27 from Line 26) 00 F909. TAX: (Enter tax from tax table).. 00 30. Combined tax: (Add amounts from Line 29, Columns A and B). 00 31. Enter tax from Lump Sum Distribution Averaging Schedule: (Attach AR1000TD) 00 32. Additional tax on IRA and qualified plan withdrawal and overpayment: (Attach federal Form 5329, if required). 00 33. _TOTAL TAX: (Add Lines 30 through 32) 00 a | 34. Personal Tax Credit(s): (Enter total from Line 7D) 5 35. Child Care Credit: (20% of federal credit allowed; Attach federal Form 2441). & | 36. Other Credits: (Attach AR1000TC) z 37. TOTAL CREDITS: (Add Lines 34 through 36)... 37e| (00 38. NET TAX: (Subtract Line 37 from Line 33. If Line 37 is greater than 00 5 38A. Enter the amount from Line 25, Column C... © | 38B. Enter the total amount from Line 25, Columns A and B: 6 | 38C. Divide Line 38A by 38B: (See Instructions) 38C @| a 38D. APPORTIONED TAX LIABILITY: (Multiply Line 38 by Line 38C 38D @| 00 39. Arkansas income tax withheld: (Attach state copies of W-2 and/or 1099R, 1099-G)...39 @ 00 40. Estimated tax paid or credit brought forward from 2017: 00 41. Payment made with extension: (See Instructions).... 00 E 42. AMENDED RETURNS ONLY - Previous payments: (See instructions)............0.0004 42 @| 00 2 43. Early childhood program: Certification Number: 00 zx (20% of federal credit; Attach federal Form 2441 and Form AR1000EC).........:::e:eseee 43 @| 44. TOTAL PAYMENTS: (Add Lines 39 through 43) 00 45. AMENDED RETURNS ONLY - Previous refund: (See instructions) 00 46. Adjusted Total Payments: (Subtract Line 45 from Line 44)... 00 47. AMOUNT OF OVERPAYMENT/REFUND: (If Line 46 is greater than Line 38D, enter difference) 00 48. Amount to be applied to 2019 estimated tax?......... eee we 49. Amount of Check-off Contributions: (Attach Schedule AR1000-CO) 3 | 50. AMOUNT TO BE REFUNDED TO YOU: (Subtract Lines 48 and 49 from Line 47)... REFUND 50e¢(@_—————=*di0| 2 DIRECT DEPOSIT? If your deposit will be ultimately placed in a foreign account check the box. @ CL] 6 Routing Number Account Number e CL] Checking or Zz e e Savi 2 e LE] avings oc 51. AMOUNT DUE: (If Line 46 is less than Line 38D, enter difference; If over $1,000, continue to 52A).TAX DUE 51e(Q —————=«di00 | 52A. UEP: Attach Form AR2210 or AR2210A. If required, enter exception in box 52Ae[_| Penalty s2Be[—«i00] 52C. Add Lines 51 and 52B. Attach Form AR1000V with check or money order payable in U.S. Dollars to “Dept. of Finance and Administration”. Include your SSN on payment. To pay by credit card, see instructions............ TOTAL DUE 52Ce} 00 Issue Date Expiration Date DL# / State ID Your state —______ (mm/dd/yyyy) —$_ $ (mm/dd/yyyy) Qa Issue Date Expiration Date ~ | DL#/ State ID Spouse state (mm/dd/yyyy) (mm/dd/yyyy) FOR MAILING ADDRESSES SEE PAGE 2 OF INSTRUCTIONS PLEASE SIGN HERE: Under penalties of perjury, | declare that | have examined this return and accompanying schedules and statements, and to the best of my wid] knowledge and beliet, they are true, correct and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. QU /Primary’s Signature Date ‘Telephone May the Arkansas Revenue 4“ Agency discuss this return ag Spouse’s Signature Date Telephone with the preparer of the return? Oo Yes LC No © Paid Preparer’s Signature ID Number/Social Security Number For Department Use Only of : : c A_| le SG Preparer’s Name City/State/Zip ‘Telephone °1E-mail

Page NR2 (R 6/4/2018)

2018 AR1000NR Ililll

ARKANSAS INDIVIDUAL INCOME TAX RETURN Nonresident and Part Year Resident

| ITNR181

NR1

Software ID

CHECK BOX IF AMENDED RETURN

Jan. 1 - Dec. 31, 2018 or fiscal year ending , 20 e e e Primary’s Legal First Name MI Last Name Primary’s Social Security Number e e e e w 6& Spouse's Legal First Name MI Last Name Spouse’s Social Security Number ae e e e e <2 Mailing Address (Number and Street, P.O. Box or Rural Route) 0 Check if address is outside U.S. * City State or Province Zip Foreign Country Name e e e ATTACH A COPY OF YOUR COMPLETE FEDERAL RETURN NONRESIDENT: = ef ] PART YEAR RESIDENT: @[ (List State of residence) (Dates Lived in AR) 32 1.0 Ll Single (Or widowed before 2018 or divorced at end of 2018) 4.e@ C] Married Filing Separately on the Same Return ze £2) 2.e L] Married Filing Joint (Even if only one had income) 5.@ | Married Filing Separately on Different Returns oO D oy 3.0 L] Head of Household (See Instructions) Enter spouse's name here and SSN above 58 If the qualifying person was your child, but not your dependent, 6.e | Qualifying Widow(er) with dependent child Lo enter child's name here: Year spouse died: (See Instructions) e ml Check here if you do NOT want a tax booklet mailed to you next year. | @ L] Check this box if you|have Gled gistatelextension or an automatic federal extension 7A[_] Yoursett e[_]esorover —@[_] 65 Special e[_]siing e[_] Dear L] Head of Household/Qualifying Widow(er) | Spouse e_] 65 or Over ef] 65 Special | Blind e | Deaf @ Multiply number of boxes checked mal | X $26 = ‘00! 5 Dependents (Do not list yourself or spouse) 5 First Name Last Name Dependent’s Social Security Number Dependent’s relationship to you x <u a < Zz 5 2 a @ 7B. Multiply number of DEPENDENTS from above. = 100} 7C. First name of Qualifying Individual(s) from AR1000RCS: (See Instructions) Multiply number of individuals from 7C . = 100 7D. TOTAL PERSONAL TAX CREDITS: (Add Lines 7A, 7B, and 7C. Enter total here and on 00} (A) Primary/Joint | (B) Spouse's Income} (C) Arkansas ROUND ALL AMOUNTS TO WHOLE DOLLARS Income Status 4 Only Income Only _|8. Wages, salaries, tips, etc: (Attach W-2s) . ie Joo ie OOje [oo | 9A. U.S. Military compensation: (Your/joint gross amt.) =| 9B. U.S. Military compensation: (Spouse’s gross amt.) %| 10. Interest income: (If over $1,500, attach AR4) .. le ole 00le 00 =] 41. Dividend income: (If over $1,500, attach AR4) le ooje ooje 00 | 12. Alimony and separate maintenance received: ..........::csseseeeeses je ooje Ooje 00 °o <|13. Business or professional income: (Attach federal Schedule C or C-EZ) ... le OOje OOje 00 % 14. Capital gains/(losses) from stocks, bonds, etc: (See Instr. Attach Schedule D) je ooje OOje 00 any 15. Other gains or (losses): (Attach federal Form 4797 and/or AR4684 if applicable) ..15 |e O0je O0je 00 35 16. Non-Qualified IRA distributions and taxable annuities: (Attach All 1099Rs) .........16 |e Ooje O0je 00 Os 2e 17A. U.S. Military pension: (Your/joint gross amount) |e 00] 17A\ ° 17B. U.S. Military pension: (Spouse’s gross amount) Je 00} 17B 2] 18A. Your/Joint Employer pension plan(s)/Qualified IRA(s):(See Instructions, Attach All 1099Rs) 3 Gross Distributionfe __([00] Taxable Amount es 36°50! 8Ale 00 e 00 ©118B. Spouse Employer pension plan(s)/Qualified IRA(s): (Filing Status 4 only) g Gross Distributionfe__([00] Taxable Amountfe 36°80 188 e oole 00 =|19. Rents, royalties, partnerships, estates, trusts, etc.: (Attach federal Schedule E) .19 |e OOje O0je 00 is §}20. Farm income: (Attach federal Schedule F) .. le Ooje O0je 00 <|21. Unemployment (Attach 1099-G) .... see le oole oole 00 22. Other income/depreciation differences: (Attach Form AR-Ol) . le ooje ooje 00 23. TOTAL INCOME: (Add Lines 8 through 22) je Ooje Ooje 00 24. TOTAL ADJUSTMENTS: (Attach Form AR1000ADJ) je OOje O0je 00 25. ADJUSTED GROSS INCOME: (Subtract Line 24 from Line 23) ......0...0.-. 25 |e Ooje O0je 00

Page NR1 (R 8/16/2018)

eet NR2

Primary SSN - - (A) Primary/Joint (B) Spouse's Income Income Status 4 Only 26. ADJUSTED GROSS INCOME: (From Line 25, Columns A and B).....c:ssssssssseecessees 26 00) 26 00 27. Select tax table: (Check the appropriate box) e( LOWINCOME Table = [|] REGULAR Table é If you qualify for the Low Income Tax Table, enter zero (0) on Line 27A. If not, then: < Enter el] Itemized Deductions (See Instructions, Line 27 and attach AR3) 2 the larger OR If your spouse itemizes on a separate return, check here @ oO 5 of your: U1 standard Deduction (See Instructions, Line 27) . 00 00 % | 28. NET TAXABLE INCOME: (Subtract Line 27 from Line 26) 00 F909. TAX: (Enter tax from tax table).. 00 30. Combined tax: (Add amounts from Line 29, Columns A and B). 00 31. Enter tax from Lump Sum Distribution Averaging Schedule: (Attach AR1000TD) 00 32. Additional tax on IRA and qualified plan withdrawal and overpayment: (Attach federal Form 5329, if required). 00 33. _TOTAL TAX: (Add Lines 30 through 32) 00 a | 34. Personal Tax Credit(s): (Enter total from Line 7D) 5 35. Child Care Credit: (20% of federal credit allowed; Attach federal Form 2441). & | 36. Other Credits: (Attach AR1000TC) z 37. TOTAL CREDITS: (Add Lines 34 through 36)... 37e| (00 38. NET TAX: (Subtract Line 37 from Line 33. If Line 37 is greater than 00 5 38A. Enter the amount from Line 25, Column C... © | 38B. Enter the total amount from Line 25, Columns A and B: 6 | 38C. Divide Line 38A by 38B: (See Instructions) 38C @| a 38D. APPORTIONED TAX LIABILITY: (Multiply Line 38 by Line 38C 38D @| 00 39. Arkansas income tax withheld: (Attach state copies of W-2 and/or 1099R, 1099-G)...39 @ 00 40. Estimated tax paid or credit brought forward from 2017: 00 41. Payment made with extension: (See Instructions).... 00 E 42. AMENDED RETURNS ONLY - Previous payments: (See instructions)............0.0004 42 @| 00 2 43. Early childhood program: Certification Number: 00 zx (20% of federal credit; Attach federal Form 2441 and Form AR1000EC).........:::e:eseee 43 @| 44. TOTAL PAYMENTS: (Add Lines 39 through 43) 00 45. AMENDED RETURNS ONLY - Previous refund: (See instructions) 00 46. Adjusted Total Payments: (Subtract Line 45 from Line 44)... 00 47. AMOUNT OF OVERPAYMENT/REFUND: (If Line 46 is greater than Line 38D, enter difference) 00 48. Amount to be applied to 2019 estimated tax?......... eee we 49. Amount of Check-off Contributions: (Attach Schedule AR1000-CO) 3 | 50. AMOUNT TO BE REFUNDED TO YOU: (Subtract Lines 48 and 49 from Line 47)... REFUND 50e¢(@_—————=*di0| 2 DIRECT DEPOSIT? If your deposit will be ultimately placed in a foreign account check the box. @ CL] 6 Routing Number Account Number e CL] Checking or Zz e e Savi 2 e LE] avings oc 51. AMOUNT DUE: (If Line 46 is less than Line 38D, enter difference; If over $1,000, continue to 52A).TAX DUE 51e(Q —————=«di00 | 52A. UEP: Attach Form AR2210 or AR2210A. If required, enter exception in box 52Ae[_| Penalty s2Be[—«i00] 52C. Add Lines 51 and 52B. Attach Form AR1000V with check or money order payable in U.S. Dollars to “Dept. of Finance and Administration”. Include your SSN on payment. To pay by credit card, see instructions............ TOTAL DUE 52Ce} 00 Issue Date Expiration Date DL# / State ID Your state —______ (mm/dd/yyyy) —$_ $ (mm/dd/yyyy) Qa Issue Date Expiration Date ~ | DL#/ State ID Spouse state (mm/dd/yyyy) (mm/dd/yyyy) FOR MAILING ADDRESSES SEE PAGE 2 OF INSTRUCTIONS PLEASE SIGN HERE: Under penalties of perjury, | declare that | have examined this return and accompanying schedules and statements, and to the best of my wid] knowledge and beliet, they are true, correct and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. QU /Primary’s Signature Date ‘Telephone May the Arkansas Revenue 4“ Agency discuss this return ag Spouse’s Signature Date Telephone with the preparer of the return? Oo Yes LC No © Paid Preparer’s Signature ID Number/Social Security Number For Department Use Only of : : c A_| le SG Preparer’s Name City/State/Zip ‘Telephone °1E-mail

Page NR2 (R 6/4/2018)

ARS Ul

| ITID1 il \| | ll

ARKANSAS INDIVIDUAL INCOME TAX ITEMIZED DEDUCTIONS

2018

Primary’s Legal Name Primary’s Social Security Number

MEDICAL AND DENTAL EXPENSES: [Do not include expense(s) paid by others]. (See Instructions) 1. Medical and dental expenses: 2. Enter amount from Form AR1000F/AR1000NR, Line 26A and 26 [ [oo] 3. Multiply Line 2 by 10% (.10), otherwise enter 0: .....

[00]

4. TOTAL MEDICAL EXPENSES: (Subtract Line 3 from Line 1; 00 TAXES: (See Instructions)

5. Real estate tax: 20.0... 00

6. Personal property tax or other taxes: (List type and amount) 00

7. TOTAL TAXES: (Add Lines 5 and 6)....ssssssssssssssssesssssssecssssssseesssssesssssssuvecssssuesssssssissesssssusesssssisesssssesstsssssiesssssussssssuieesesssees 77> 00 INTEREST EXPENSES: (See Instructions)

8. Home mortgage interest paid to financial institutions: 00

9. Home mortgage interest paid to an individual: Name:

Address: 9 00

10. Deductible poin 00

11. Investment interest: (Attach federal Form 4952). 00 12. TOTAL INTEREST EXPENSE: (Add Lines 8 through 11) ....ccccsscscssssssesssssusssssessssessessssessssesssusssesssussesussesusseescsesucseesesees 12> 00

CONTRIBUTIONS: (See Instructions) 13. Cash contributions: 14. Art and literary contributions: 15. Other: . 16. Carryover contribution: st type and amount)

17. TOTAL CONTRIBUTIONS: (Add Lines 13 through 16) ..........cccccccccccecececeecececeseececececsseseseceeseseseesesseessesssesecssesenseseseees

CASUALTY AND THEFT LOSSES: (See Instructions) 18. TOTAL CASUALTY AND THEFT LOSSES: (Attach Form AR4684)

POST-SECONDARY EDUCATION TUITION DEDUCTION(S): (See Instructions) 19. TOTAL POST-SECONDARY EDUCATION TUITION DEDUCTION(S): [Attach AR1075(s)] ..

MISCELLANEOUS DEDUCTIONS SUBJECT TO 2% AGI LIMIT: (See Instructions) 20. Unreimbursed employee business expenses: (Attach Form AR2106) .........c::c:ccceeeeeeeeeeees 20 00

21. Other expenses: (List type and amount) 00 22. Add the amounts on Lines 20 and 21. Enter the total: .............. 00 23. Enter amount from Form AR1000F/AR1000NR, Line 26A and 26B: [00]

24. Multiply Line 23 above by 2% (.02): 24 | [oo]

25. TOTAL MISCELLANEOUS DEDUCTIONS: (Subtract Line 24 from Line 22; If Line 24 is more than Line 22, enter 0)..25 >| 00 OTHER MISCELLANEOUS DEDUCTIONS: (See Instructions) 26. Volunteer firefighter expenses: 26 00 27. Other miscellaneous deductions: type and amount) 00 28. TOTAL MISCELLANEOUS DEDUCTIONS NOT SUBJECT TO THE 2% AGI LIMITATION: (Add Lines 26 and 27)....... 28> 00 TOTAL ITEMIZED DEDUCTIONS: 29. Add amounts on Lines 4, 7, 12, 17, 18,19, 25, and 28 and enter the total Here: ...........ccccccccscesessesecsseseeaceeeeeeseesecsteseeeeeeeenes OQ > 00 Complete lines 30 - 34 ONLY if Filing Status 4 or 5. PRIMARY SPOUSE’S Adjusted Gross Income Adjusted Gross Income} 30. Enter adjusted gross income from Form AR1000F/AR1000NR, Line 26, Columns (A) and (B) her [00] 308 00 31. Total Arkansas adjusted gross income: (Add columns 30A and 30B from above) .. 00 32. Divide the amount on Line 30A above by the amount on Line 31. Enter the percentage here: ........ 32 % 33. Multiply Line 29 by the percentage on Line 32. Enter here and on Form AR1000F/AR1000NR, Line 27, Col. (A):(Primary) 33 00 34. Subtract Line 33 from Line 29. Enter here and on Form AR1000F/AR1000NR, Line 27, Column (B). If you and your spouse are using Filing Status 5, enter on Line 27, Col. (A) Of your SpOUSE’S FELUIN: ..........cecceeseeccteceeseesteeseeseenee (Spouse) 34 ee

Page AR3 (R 6/4/2018)

AR4 Ul

OTT 2018

ITDI

ARKANSAS INDIVIDUAL INCOME TAX INTEREST AND DIVIDENDS

Primary’s Legal Name Primary’s Social Security Number

Full Year Resident Filers - Complete columns (A) and (B) if using filing status 4 (married filing separately on the same return). All other filing statuses must complete column (A) only.

Nonresident or Part Year Resident Filers - Complete columns (A), (B), and (C) if using filing status 4 (married filing separately on the same return). All other filing statuses must complete columns (A) and (C) only.

Part | - TAXABLE INTEREST

Interest on bank deposits, notes, mortgages from individuals, corporation bonds, savings and loan deposits, and credit union deposits are taxable. Interest on obligations of other states and subdivisions are fully taxable.

(B) (A) (C) NAME OF PAYER Primary/Joint (If Filite Status 4) Arkansas Only

00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00

Add the amounts listed and enter the total here and on Line 10, Form AR1000F/

AR1000NR. 00 00 00

Part Il - TAXABLE DIVIDENDS

Dividends and other distributions on stock are fully taxable. There is no dividend exclusion applicable to Arkansas.

(B) (A) (C) NAME OF PAYER . : Spouse Primary/Joint (If Filing Status 4) Arkansas Only

00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00

Add the amounts listed and enter the total here and on Line 11, Form AR1000F/

AR1000NR. 00 00 00

Part III - INCOME NOT SUBJECT TO ARKANSAS TAX (See Instructions on pages 9 & 10)

Social Security 00 00 Railroad Retirement Benefits 00 00 Ministers Housing Allowance 00 00

00 00 TOTAL INCOME NOT SUBJECT TO ARKANSAS TAX: o...cscccceccecececeeecesceeseeeeeeeeeseeceesseeseesseesenensesesieisecesiesnseensesesieeseeents 00

Page AR4 (R 6/4/2018)

AR1000ADJ tl

Wai) 2018

ITAD1

ARKANSAS INDIVIDUAL INCOME TAX SCHEDULE OF ADJUSTMENTS

Primary’s Legal Name Primary’s Social Security Number

INSTRUCTIONS

Full Year Resident Filers - Complete columns (A) and (B) if using filing status 4 (married filing separately on the same return). All other filing statuses must complete column (A) only.

Part Year Resident Filers - Complete columns (A) and (B) if using filing status 4 (married filing separately on the same return). All other filing statuses must complete column (A) only. Enter only the amount of adjustments attributable to Arkansas in column (C).

Full Year Nonresident Filers - Complete columns (A) and (B) if using filing status 4 (married filing separately on the same return). All other filing statuses must complete column (A) only. If an amount is entered in column (C), attach explanation.

Enter the total of each column on Line 18 of this form and on Line 24 of AR1000F or AR1000NR.

See additional instructions on the reverse side of this form.

(A)erimaryioint | “°acitstments | “Adjustments Status 4 Only Only 1. Border city exemption: (Attach Form AR-TX). 4j@ Ooje oo}e 00 2. Tuition Savings Program: (See Instructions) 0.2... cece eee eeeeee eee sees eeeeeeeeeeeeneeseeeeeeeeeees 2\¢ ooje Ooje 00 3. Payments to IRA: (See Instructions) ..........cscsssssesesestesesseseeseeseseeeeseeeeseeseseeeeeeeeeneseeeeeneneenee 3}e Ooje ooje 00 4. Payments to MSA: (See INStrUCtionSs) .........seecssesessesesesseseeseseesceeseseesesneetencenseteneeteneanenees 4e ooje ooje 00 5. Payments to HSA: (Attach Federal Form 8889).........::ss:cesssseessseessseessessseeesseeenseeeesneenss 5|¢ ooje ooje 00 6. Deduction for interest paid on student loans: (See INStrUCtiONS) ..........ccccsccceeseseseeseeeeseeees 6]@ ooje ooje 00 7. Contributions to Intergenerational Trust: (See InstrUCtionS) ......:::ececeesseceeseeeeteseeeeeeteeeees 7\e@ ooje ooje 00 8. Moving expenses: (Attach Form ARSQ08) .......csssccsssessesseecsessessecsessteseesnectessesseeseeseeeeeneenses 8|@ ooje ooje 00 9. Self-employed health insurance deduction: (See InstruCtionS) ..........:seccecteeceeseesteeeeeteeeees gle ooje ooje 00 10. KEOGH, Self-employed SEP and Simple Plans: ooje ooje 00 11. Forfeited interest penalty for premature withdrawal: ..........ccccssecsseceeseeseeseeseeseeceseeeseeseeneees 11}¢ ooje ooje 00 12. Alimony/Sep. Maint. paid to: Name: SSN: 12/¢ ooje ooje 00 13. Support for individuals with permanent disabilities: (Attach Form AR1000DC) ............. 13/¢ ooje ooje 00 14. Organ Donor Deduction: (Attach Form AR1000OD)........::sessessseseesseeseeseeseesnesestesseestensens 14\@ ooje ooje 00 15. Military Reserve Expenses? .........esseecsessessessesseessessecsessecsscsecsucsucenecuesuecseesessesseeuesnesneeneeness 15|¢ ooje ooje 00 16. Reforestation DeGUCtiOn® ............scececcecessessesessesesseseesessssessseessesecseeusseeassesissesiseesiteesseeeeseees 16/¢ ooje ooje 00 17. Teachers Qualified Classroom Investment Expense: (Attach Form AR1000CE)............ 17\@ ooje ooje 00 18. TOTAL ADJUSTMENTS: (Enter here and on AR1000F/AR1000NR, Line 24)........0..0... 18|@ jooje ooje 00

NOTE: Do not enter amounts from categories that are not printed on this form. See instructions for additional information.

AR1000AD4J (R 6/7/2018)

AR1000ADJ INSTRUCTIONS

LINE 1. To claim the Texarkana exemption, you must file a return and report all Arkansas income you received during the year. Attach AR-TX Form. (AR-TX Form is supplied by your employer.) The AR-TX Form is not required for non wage income such as interest, dividends, Schedule C, Schedule F, Schedule E or retirement. Additional information may be required if an adjustment for these types of income is allowed.

NOTE: Taxpayers who claim this exemption must file using their street address in Texarkana, Arkansas or Texarkana, Texas. If you use a Post Office Box, this exemption will not be allowed.

If you lived within the city limits of Texarkana, Arkansas, you are allowed a full exemption from Arkansas income tax. Part year Texarkana residents claim the exemption only on income earned while a resident of Texarkana, Arkansas.

If you lived in the city limits of Texarkana, Texas, you may deduct the income you earned in the city limits of Texarkana, Arkansas. All other Arkansas income is taxable to you.

LINE 2. If you made contributions to a tuition savings account established under the Arkansas Tax Deferred Tuition Savings Program enter the amount here. The deductible contribution cannot exceed $5,000 per taxpayer. If you contribute more than $5,000 in a tax year, you can carry forward the amount over $5,000 to the next 4 succeeding tax years. The deductible contributions for a tax deferred tuition savings program established by another state that is rolled-over into an Arkansas Tax Deferred Tuition Savings program shall not exceed $7,500 per taxpayer in the tax year in which it was rolled provided that the rolled-over amount was not previously deducted in computing Arkansas taxable income in a prior year. For Tuition Savings Programs established in other states, a deduction of up to $3,000 is allowed if the amount is not deducted on the other state’s income taxes. Qualified withdrawals from a tuition savings account established under the Arkansas Tax Deferred Tuition Savings Program or a tax-deferred tuition savings program established by another state will be exempt from Arkansas income tax with respect to the designated beneficiary's income.

LINE 3. Contribution to an Individual Retirement Account (IRA). If you contributed to your own IRA, certain limitations may apply to the amount you may use as an adjustment to income. If neither you nor your spouse was covered by an employer provided retirement plan, the entire contribution is deductible up to $5,500 each for all filing statuses. If either you or your spouse was covered by such a plan, the amount of the deduction depends on the amount of your Adjusted Gross Income (AGI) before the IRA deduction, as shown in the table on page 18 of the booklet. Use this table along with your Arkansas AGI to determine your AR1000AD4 Inst. (R 9/20/2018)

allowable deduction. Catch up Contributions - Individuals who turned 50 before the close of the tax year may increase the maximum permitted annual contribution by up to $1,000.

LINE 4. Contribution to an Archer Medical Savings account (MSA). An MSA is a trust or custodial account that is created or organized exclusively for the purpose of paying the qualified medical expenses of the taxpayer (account holder) and the taxpayer’s spouse and/or dependents. To be eligible, a taxpayer must have had insurance coverage under a high deductible health plan (HDHP) only. AHDHP will have the following deductions and limitations: (1) for self-only coverage, the minimum deductible is $2,300, maximum deductible is $3,450 and the maximum out of pocket expense is $4,550, and (2) for family coverage, the minimum deductible is $4,550, maximum deductible is $6,850 and the maximum out of pocket expense is $8,400. The contribution limitation for any month is the amount equal to 1/12 of 65% of the annual deductible for an individual with self-only coverage and 1/12 of 75% of the annual deductible for family coverage. New Archer MSAs may not be established after 2007 but contributions can be made to existing accounts.

LINE 5. Contribution to a Health Savings Account (HSA). To be eligible, a taxpayer must have had insurance coverage under a HDHP only. A HDHP will have the following deductions and limitations: (1) for self-only coverage, the minimum deductible is $1,350 and the maximum out of pocket expense is $6,650, and (2) for family coverage, the minimum deductible is $2,700 and the maximum out of pocket expense is $13,300. You can make pre-tax contributions of up to $3,450 each year ($6,900 for families) to cover health care costs. Individuals who reached age 55 by the end of the tax year can increase their annual contribution by $1,000 for 2018. Maximum contributions allowed to an HSA are reduced by any contributions made to an Archer MSA. Attach federal Form 8889.

LINE 6. You may take an adjustment for interest paid on student loans if all of the following apply:

1.You paid interest in 2018 on a qualified student loan.

2.Your filing status is any status other than married filing separately on different returns (Status 5).

3.Your AGI is less than: $80,000 if filing Status 1, 3, or 6; $165,000 if filing Status 2 or 4. Status 4 filers, note that this is a combined income amount.

4.You are not claimed as a dependent on another taxpayer’s 2018 tax return.

Figure your allowable deduction using the worksheet on page 18 of the booklet. Do not enter more than $2,500 on AR1000ADJ.

LINE 7. Contributions made to a long-term intergenerational trust. This is a trust established for an individual under age 18 to provide funds for the minor’s retirement. The trustee must be a resident of Arkansas and cannot distribute any of the trust funds to the beneficiary until the

beneficiary reaches age 55. Contributions are limited to $4,000 per year.

LINE 8. Employees and self-employed persons can deduct certain moving expenses incurred in 2018.

You can take this deduction if you moved for your job or business and added at least fifty (50) miles to the distance from your old home to your workplace. If you had no former workplace, your new workplace must be at least 50 miles from your old home. (Attach a completed copy of Form AR3903.)

If you were reimbursed for any moving expenses and the amount was included on your W-2, report this amount as income on Form AR1000F/ AR1O000NR, Line 8.

LINE 9. If you were self-employed and had a net profit for 2018, you may be able to deduct part of the amount paid for health insurance for yourself, your spouse, and/or dependents. Complete the worksheet on page 19 of the booklet to determine your deduction.

LINE 10. If you were self-employed and contributed to a “Keogh”, H.R. 10 retirement plan, ora SIMPLE plan, enter the total contributions. The amount of the deduction depends upon the type of plan.

LINE 11. Enter the total penalties paid for early withdrawal of certificates of deposit.

LINE 12. If you paid alimony or separate maintenance as the result of a court order, enter the total amount. Enter the name and Social Security Number of the person you paid.

LINE 13. If you have an individual with disabilities who qualifies for the deduction you can take an adjustment from income of $500 for each individual with disabilities. Attach Form AR1000DC.

LINE 14. If you paid unreimbursed expenses for yourself or one of your dependents related to the donation of an organ you may take a tax deduction up to $10,000. The deduction does not apply to organs harvested from a deceased donor. For more details, see the Form AR1000- OD. If you qualify, complete and attach the Form AR1000-OD.

LINE 15. Ifyou have military reserve expenses, enter the total amount.

LINE 16. Ifyou have reforestation deductions, enter the total amount.

LINE 17. If you are a teacher and have unreimbursed expenses for your classroom, you may be able to claim a tax deduction. For more details, see the Form AR1000CE. If you qualify, complete and attach the Form AR1000CE.

LINE 18. Total Adjustments. Add Lines 1 through 17 and enter on this line and on Forms AR1000F or AR1000NR, Line 24.

AR1000D WM

ARKANSAS INDIVIDUAL INCOME TAX CAPITAL GAINS

Primary’s Legal Name Primary’s Social Security Number

ITD181

ll 2018

In Arkansas only 50% of the net capital gain is taxed. 100% of the short term capital gain is taxed.

Per Act 1488 of 2013, the amount of net capital gain in excess of ten million dollars ($10,000,000) from a gain realized on or after January 1, 2014, is exempt from state tax.

Complete the AR1000D if you have a CAPITAL GAIN OR LOSS reported on federal Schedule D, or if Schedule D is not required, a gain reported on federal Form 1040, Schedule 1, Line 13. The amount of capital loss that can be deducted after offsetting capital gains is limited to $3,000 ($1,500 per taxpayer for filing Status 4 or 5). See instructions for Line 14, Form AR1000F/AR1000NR.

Adjust your gains and losses for depreciation differences, if any, in the federal and Arkansas amounts using Lines 2, 5 and 10. *

*(Arkansas did not adopt the federal “bonus depreciation” provision from previous years. Therefore, there may be a difference in federal and Arkansas amounts of depreciation allowed.)

Full Year Resident Filers - Complete columns (A) and (B) only.

Nonresident or Part Year Resident Filers - Complete columns (A), (B), and (C).

Federal (A) (B) (C) Schedule D Primary Spouse Arkansas Only

1. Enter federal long-term capital gain or loss reported on Line 15, federal Schedule D or Form 1040, Schedule 1, Line 13. 00 00 00 00

2. Enter adjustment, if any, for depreciation differences in federal and state amounts.

2 oo 00 oo

3. e O0}e O0}e 100 4. Enter federal net short-term capital loss, if any, reported on Line 7, federal Schedule D .......... 4 00 00 00 00 5. Enter adjustment, if any, for depreciation differences in federal and state amounts. 5 00 00 00 6. Arkansas net short-term capital loss, add (or subtract) Line 4 and Line 5. 6|¢ O0}@ 00 00 7a. Arkansas net capital gain or loss (If gain, subtract Line 6 from 3. If loss add Lines 6 ANd 3.).cccsssesssssessssseessssesssseessssesssseesssseesesseeseseeeeese 7a\@ 00}~ 00}e 00 7b. If the amount on Line 7a is over $10,000,000, only enter $10,000,000. 00 00 (00 If less than $10,000,000, enter the total amount.............:0:ceeeeeeees 7b 8. Arkansas taxable amount, if a gain multiply Line 7b by 50 percent (.50), otherwise enter lOSS...............0ccceeeeeeeeeeeeeeeeee eect 8 00} 00 (00) 9. Enter federal short-term capital gain, if any, reported on Line 7, federal Schedule D........ 9 00 00 00 00 10. Enter adjustment, if any, for depreciation differences in federal and state amounts. 10 00 00 00 11. Arkansas short-term capital gain, add (or subtract) Line 9 and Line 10 ne 00} 0016 00

12. Total taxable Arkansas capital gain or loss, add Lines 8 and 11. (Loss limited to $3,000, for filing status 1, 2, 3 and 6, $1,500 per taxpayer if filing status 4 or 5.) Enter here. Filing Status 1,2,3,5 and 6: Add Line 12, Columns Aand B and enter on AR1000F/AR1000NR, Line 14. Filing Status 4: Enter Line 12, Column A on AR1000F/AR1000NR, Line 14, Column A. Enter Line 12, Column B on AR1000F/AR1000NR, Line 14, Column B. 00 00 00 AR1000D (R 8/28/2018)

AR-O! Ul

OT 2018

ITOI

ARKANSAS INDIVIDUAL INCOME TAX OTHER INCOME/LOSS AND DEPRECIATION DIFFERENCES

Primary’s Legal Name Primary’s Social Security Number

Full Year Resident Filers - Complete columns (A) and (B) if using filing status 4 (married filing separately on the same return). All other filing statuses must complete column (A) only.

Nonresident or Part Year Resident Filers - Complete columns (A), (B), and (C) if using filing status 4 (married filing separately on the same return). All other filing statuses must complete columns (A) and (C) only.

Additions to Income a) 8) ©) Primary/Joint | Spouse (Status 4) | Arkansas Only

1. Federal depreciation: (Attach Schedule) ............ eee 1 00 00 00

2. HSA and/or MSA taxable distributions 00 00 ey

3. Long-term care insurance Contracts ............:cccceeeeeeeeeeeteeeeeeeeeees 3 00 00 00

4. Gambling winnings: (Not Electronic Games of Skill) ........... 4 00 00 00

5. Lottery / contest WINNINGS: ..........ccccccescescseceecsesecsececececaeteeseesees 5 90 00 00

6. Scholarships / fellowships / stipends: .............::::ccsceseeeeeeeeteeees 6 00 00 (00

7. Other: (Attach Schedule) 00... ccc eeeeeeereeeeeeeeeeeeeeeeeeeeeees 7 00 00 (00

8. INCOME TOTAL: (Add Lines 1-7 and enter total): ........... 8 00 00 00

Subtractions from Income ®) ® © Primary/Joint | Spouse (Status 4) | Arkansas Only

9. State depreciation: (Attach Schedule) ............ eee eeeeeeees 9 00 00 00

10. Net Operating Loss: .......... 00 00 00

11. Foreign earned income eXclUSION: ...........:.::ccceeeeeeeeereeteeeeeeeee 11 00 00 00

12. Loss on excess deferral distribution 0.0.0.0... eeeeeeeeeeeeeeee 12 00 00 00

13. Other: (Attach Schedule) ........ cece eeeeeeeeeeeeeeeneeseneenees 13 00 00 (00

14. LOSSES TOTAL: (Add Lines 9-13 and enter total) ........ 14 00 00 00 15. NET TOTAL: (Subtract Line 14 from Line 8 and enter total

of each column on Line 22 of Form AR1000F / AR1000NR) 15 00 00 00

AR-OI (R 5/29/2018)

AR1000TC

i

ITTC18

2018

ARKANSAS INDIVIDUAL INCOME TAX TAX CREDITS

Primary Taxpayer’s Name? Trust (Fiduciary)

Primary’s Social Security Number/ FEIN (Fiduciary)

IMPORTANT: SEE INSTRUCTIONS ON REVERSE SIDE OF THIS FORM

1. State Political Contribution Credit: (See instructions) .......0.. cence

2. Other State Tax Credit: [Attach copy of other state tax return(s)]

2 @ 00

3. Credit for Adoption Expenses: (Attach federal Form 8839) 00 4. Phenylketonuria Disorder Credit: (See instructions. Attach AR1113)..... 4@ 00 If certificate is issued to an individual, leave FEIN box below blank. Primary: 5A. BIC Code |e FEIN |e Amount je 00 5B. BIC Code |e FEIN je Amount |e 00 5C. BICCode |e FEIN |e Amount je 00 Spouse: 5D. BIC Code |e FEIN |e Amount je 00 5E. BIC Code |e FEIN |e Amount je 00 SF. BIC Code |e FEIN Je Amount |e 00 5. Business Incentive Tax Credit(s): (Add amounts from 5A-5F above) .... . 00 A copy of the tax credit certificate(s) or appropriate documentation of the credit(s) claimed must be attached. 6. TOTAL CREDITS: Add Lines 1 through 5. Enter total on Line 36, Form AR1000F/AR1000NR, or Line 23, Form AR1002F/AR1002NR....6 @ 00

BUSINESS INCENTIVE CREDIT TYPES

Code Credit Type

0001....Advantage Arkansas

0002....Affordable Housing

0003....AR Plus

0004....AR Plus 50% Technology-Based

0005....AR Plus 75% Technology-Based

0006....AR Plus 100% Technology-Based 0008....Capital Development Company 0009....Child Care Facility

0010....Coal Mining Producing and Extracting 0011....Delta Geotourism

0013....Enterprise Zone

0014....Equipment Donation/Sale

0015....Equity Investment Incentive 0016....Existing Workforce Training

0017....Family Savings Initiative Act 0018....Historic Rehabilitation

0019....Low Income Housing

0020....Public Roads Incentive

0021....Research Park Authority

0022....Research and Development with Universities 0023....In-House Research Income Tax Credit

0024. ...In-House Research by Targeted Business Income Tax Credit 0025....In-House Research Area of Strategic Value Income Tax Credit 0026....Qualified Research

Code Credit Type

0028....Tourism Development

0029....Tuition Reimbursement Program

0030.... Targeted Business Payroll

0031....Venture Capital Investment

0032....Youth Apprenticeship

0033....Youth Apprenticeship Work Base Learning

0034....Waste Reduction, Reuse or Recycle Equipment

0035....Water Impounded Outside Critical

0036....Water Impounded Within Critical

0037....Water Surface Outside Critical

0038....Water Surface Inside Critical

0039....Water Surface Inside Critical-Industrial or Commercial

0040....Water Land Leveling

0041....Wetland Riparian Zone Creation/Restoration

0042....Wetland Riparian Zone Conservation

0043....Central Business Improvement District Rehab and Dev

0044. ...Biodiesel Incentive Credit

0045....Recycle Equipment for Steel Manufacturer

0046....Recycle-Steel Manufacturer Amendment 82 Project Act 862 0047....Recycle-Expansion Project Act 1046

0048....Recycle-Steel Manufacturing Specialty Products Facility $4M Act 1046 0049....Recycle-Steel Manufacturing Specialty Products Facility $5M Act 1046 0050....Recycle-Steel Manufacturing Specialty Products Facility $6.5M Act 1046 0051.....Apprenticeship Program

AR1000TC (R 8/23/2018)

INSTRUCTIONS FOR AR1000TC

INSTR

LINE 1. Acredit of up to $50.00 per taxpayer ($100.00 for a joint return) is allowed against your Arkansas individual income tax liability for cash contributions made by the taxpayer(s) to one of the following:

(1) Acandidate seeking nomination or election to a public office or to the candidate’s campaign committee. (2) An approved political action committee as defined by Arkansas Code Annotated § 7-6-201. (3) An organized political party as defined in Arkansas Code Annotated § 7-1-101.

For the purposes of this credit, “public office” means any office created by or under the authority of the laws of the State of Arkansas, or a subdivision thereof, that is filled by the voters. The credit does not apply to con- tributions made to candidates for federal offices. The contribution must be made by April 15, 2019 to be claimed on the 2018 tax return.

Enter the amount of allowable State Political Contributions Credit(s) on this line. The allowable credit(s) cannot exceed $50.00 for Filing Status 1, 3, 5 or 6 or $100.00 total for Filing Status 2 or 4.

LINE 2. _ If you are an Arkansas resident and included income on your Arkansas Return that was also taxed by another state, you may claim a credit for the income tax portion of taxes paid to the other state on that income.

The income tax withheld from your wages by another state is NOT the amount of tax you owed the other state. For that reason, YOU MUST ATTACH TO YOUR ARKANSAS RETURN A SIGNED COPY OF THE TAX RETURN(S) YOU FILED WITH THE OTHER STATE(S). Enter the amount of net income tax liability to the other state(s).

NOTE: This credit cannot exceed the Arkansas income tax on the same income and cannot exceed the total tax you owe Arkansas.

Nonresidents cannot claim this credit on their Arkansas return. Part year residents will not be allowed this credit unless they continued to have taxable income from another state and the other state income is included as taxable income in Column C of Form AR1000NR.

A tax credit is allowed for a resident shareholder’s pro rata share of any net income tax paid by a Sub S Corporation to a state that does not recognize Sub S Corporation status.

The State of Mississippi enacted a special tax that applies exclusively to gambling winnings. This tax is separate and distinct from Mississippi’s income tax. As such, an Arkansas taxpayer cannot claim a credit against their Arkansas income tax liability for payment of the gambling winnings tax to the State of Mississippi.

LINE 3. The Adoption Expense Credit allowed is twenty percent (20%) of the amount allowed on your federal return. A copy of federal Form 8839 must be attached to your Arkansas return.

LINE 4. — Enter the allowable Phenylketonuria Disorder Credit. Attach Form AR1113.

LINE 5. — Enter the total allowable credit(s) claimed. Enter the BIC Code(s) and amount(s) on Lines 5A to SF. If the primary and/or spouse are claiming credits earned by a pass-through entity, then the FEIN of that entity must also be entered. Enter the total amounts from Lines 5A to 5F in box 5. A copy of the tax credit certificate(s) or appropriate documentation relevant to the tax credit(s) claimed must be attached to AR1000TC.

NOTE: Recent legislation may have amended, increased, or extended some of the provisions for Business Incentive Credits. Use of any credit is subject to the limitations and carryover provisions provided by the respective Arkansas statute. A summary of the Business Incentive Credit Programs can be found at: www.dfa.arkansas.gov If you have questions, please contact the Tax Credits/Special Refunds Section at (501) 682-7106.

LINE 6. — Enter total on Line 36, Form AR1000F/AR1000NR, or Line 23, Form AR1002F/AR1002NR.

AR1000TC Inst. (R 8/23/2018)

AR1000-CO tl

TT 2018

ITCO

ARKANSAS INDIVIDUAL INCOME TAX CHECK-OFF CONTRIBUTIONS

Primary’s Legal Name Primary’s Social Security Number

Spouse’s Legal Name Spouse’s Social Security Number

Mailing Address

City State Zip

SEE INSTRUCTIONS ON REVERSE SIDE OF THIS FORM

1. ARKANSAS DISASTER RELIEF PROGRAM. ...sssssssscessesecssssssssssessesssssssssssssessnsnsnsnisisisisesassees o |3 Clst [iss (Isto [LJs20 CL — [_] Your Total Refund

2. ARKANSAS GAME AND FISH FOUNDATION... — |$ L)s1 LI$s Ks10 Oo (J Your Total Refund

3. ARKANSAS SCHOOL FOR THE BLIND/SCHOOL FOR THE DEAF.eccsssssssssssssssssssssssssen e |$ L]s1 L]$5 L] $10 LC] —_ _] Your Total Refund

4. BABY SHARON’S CHILDREN’S CATASTROPHIC ILLNESS PROGRAM .......sssssssssssssee o/s Oss Oss Osi Osco (J) 1 Your Total Refund

5. ORGAN DONOR AWARENESS EDUCATION PROGRAM coveuseesveseevecseseesssssssssessesseseseseesen e|s CIs1 L]$5 L_] $10 | [_] Your Total Refund

6. AREA AGENCIES ON AGING PROGRAM............. : ee cevvusteveesecveceesessesessesessesseeseseteseenen e|s Lis L]$5 Os10 Oe [1] Your Total Refund

7. MILITARY FAMILY RELIEF PROGRAM. .w.....0:00000--- _ ceeceveceeseeseesesssessesesessestesseteteseeeen ° |$ Os: Oss (Clsio (seo CJ] [1] Your Total Refund

8. NEWBORN UMBILICAL CORD BLOOD INITIATIVE... cevvevesteceveceecseesesesesesseseseseseseteneseneee - |$ Os: Oss Ost Ose Qo (1 Your Total Refund

9. AR 529 COLLEGE INVESTING PLAN (GIFT PLAN OR iSHARES 529 PLAN) IMPORTANT: To contribute to your AR 529 College Investing Plan, you MUST enter the correct account number below. You may contribute part or all of your refund to one or two accounts, provided a minimum of $25 is contributed to each account. (You cannot send a check for this check-off.)

Account Number: cles cece ceeceteteeeeeeeteeeneeeeees e I$ L_] $25 L_] $50 [_] $100 LC] (_] Your Total Refund Enter Amount Account Number: ccc cece ce cece tees eeteeeeeeteneenaees ° |$ L_] $25 L_] $50 [_] $100 C] (_] Your Total Refund Enter Amount 10. TOTAL CHECK-OFF CONTRIBUTIONS ........sssssssssssssssssssvesssssssssssssssseessssssssssssuvessssssessiseseseseees $

AR1000-CO (R 6/4/2018)

INSTRUCTIONS FOR AR1000-CO

GENERAL INSTRUCTIONS:

Check the appropriate box and enter the designated amount for each check-off contribution in the box provided. Total your contributions and enter the amount in Box 10. Contributions are limited to whole dollar amounts only.

INSTR

FOR TAXPAYERS WHO ARE DUE A REFUND:

Attach this schedule to any return claiming a check-off contribution. Enter the amount in Box 10 and on Line 49 of Form AR1000F/AR1000NR. The total amount you contribute will reduce your refund by a correspond- ing amount.

If this schedule is not attached to your return or if the amount in Box 10 is not entered on your return, your contribution will not be recognized and the amount will be refunded to you.

FOR TAXPAYERS WHO OWE ADDITIONAL TAXES:

Detach this schedule and submit a separate check for the total amount of your check-off contributions. (You can send a check for check-off contributions #1 through #8. You cannot send a check for check-off contribution #9.)

Mail to: Arkansas Individual Income Tax, P.O. Box 3628, Little Rock, AR 72203.

FOR INFORMATION ABOUT PROGRAMS/ORGANIZATIONS ON AR1000-CO GO TO:

1. Arkansas Disaster Relief Program: www.adem.arkansas.gov

2. Arkansas Game and Fish Foundation: www.agff.org

3. Arkansas School for the Blind: www.arkansasschoolfortheblind.org

Arkansas School for the Deaf: www.arschoolforthedeaf.org

4. Baby Sharon’s Children’s Catastrophic Illness Program: www.babysharonfund.arkansas.gov

5. Organ Donor Awareness Education Program: www.arora.org

6. Area Agencies on Aging Program: www.daas.ar.gov/aaamap.html

7. Military Family Relief Program: www.arguard.org/Family/docs/MFRTF.pdf

8. Newborn Umbilical Cord Blood Initiative: www.cordbloodbankarkansas.org/

9. AR 529 College Investing Plan (GIFT PLAN OR iSHARES 529 PLAN): www.arkansas529.org

AR1000-CO Inst. (R 8/23/2018)

State of Arkansas Department of Finance and Administration Sales and Use Tax Section

CONSUMER USE TAX FORM

If you purchased taxable merchandise outside the State of Arkansas for use, storage, consumption or distribution within the state, a state and local consumer use tax may be due on the purchase price, including transportation charges. Due to the rapid increase in purchases being made through mail order, telephone, and the Internet, it has become a concern that individuals may not be aware of their obligation to report the consumer use tax on untaxed out of state purchases. Examples of merchandise subject to the consumer use tax include cas- settes, CD’s, books, furniture, jewelry, food, and clothing.

The use tax is a companion tax to the sales tax whose purpose is to not only raise revenue for the state, but more importantly to protect local merchants, who must collect sales tax, from the unfair advantage of out of state sellers who do not collect Arkansas’s sales tax. The use tax has been in effect since 1949.

The use tax rate is the same as the sales tax rate, 6.50% for all transactions except food purchases which has a reduced rate of 1.5% plus the applicable city and/or county rates where the merchandise is delivered in the state. The tax applies to the purchase price of the merchandise plus any shipping and handling charges that the merchant adds to your bill. If the total tax due is greater than $100 per month, the use tax report should be filed on a monthly basis. If the total tax due is $25 - $100 per month, the use tax report should be filed on a quarterly basis. If the total tax due is less than $25 per month, the use tax report should be filed on an annual basis.

Line 1 Indicate the month and year you are reporting. (mm/yyyy) Report all taxable purchases except food in Column A, food purchases are reported in Column B. Line 3 Fill in the County Rate where you reside (Column A and/or Column B) Line 4 Fill in the City rate where you reside. (Column A and/or Column B) Line 5 Enter total rate - the sum of lines 2 through 4. (Column A and/or Column B) Line 6 Enter total purchases (column A is for all items except food) (column B is for Food only) Line 7 Enter your total tax rate from line 5 Line 8 Multiply line 7 by line 6 and enter the product. Line 9 Add lines 8A and 8B and enter the total. (This is the TOTAL tax to remit with this report.)

If you have questions or need additional forms, please call the Sales and Use Tax Office at (501) 682-7104.

Individual Consumer Use Tax Report | 1 Report Period >

A B Arkansas Department of Finance and Administration General State Reduced Food Sales and Use Tax Section Tax Tax P. O. Box 8054, Little Rock, AR 72203 2. State Rate 6.500% 1.500% 3. County Rate + Purchaser(s): 4. City Rate + Social Security Number: 5. Total Tax Rate = Home Address: 6. Purchases $ 7. Total Tax Rate 8. Total Tax $ City/State/Zip:

Phone Number: 9. TOTAL Tax Due s—.

County of Residence:

Check here if this is an aviation purchase > [] (Attach a copy of the bill of sale)

If you live outside the city limits check here > ” Y LI City and county rate may be obtained from our website.

If you live in a city other than what is shown in your mailing | ttp:/Avww.state.ar.us/salestax address above, please indicate that city here and use that tax | °F by calling (501) 682-7104 rate to compute your tax

CU-1 (R 07/2013)

Individual Consumer Use Tax Report | 1 Report Period >

A B Arkansas Department of Finance and Administration General State Reduced Food Sales and Use Tax Section Tax Tax P. O. Box 8054, Little Rock, AR 72203 2. State Rate 6.500% 1.500% 3. County Rate + Purchaser(s): 4. City Rate + Social Security Number: 5. Total Tax Rate = Home Address: Purchases $ 7. Total Tax Rate - - 8. Total Tax $ City/State/Zip:

Phone Number: 9. TOTAL Tax Due |

County of Residence:

Check here if this is an aviation purchase > [ ] (Attach a copy of the bill of sale)

If you live outside the city limits check here > y y LI City and county rate may be obtained from our website.

If you live in a city other than what is shown in your mailing | http://www.state.ar.us/salestax address above, please indicate that city here and use that tax | °F by calling (501) 682-7104 rate to compute your tax

State of Arkansas Department of Finance and Administration Sales and Use Tax Section

CONSUMER USE TAX FORM

If you purchased taxable merchandise outside the State of Arkansas for use, storage, consumption or distribution within the state, a state and local consumer use tax may be due on the purchase price, including transportation charges. Due to the rapid increase in purchases being made through mail order, telephone, and the Internet, it has become a concern that individuals may not be aware of their obligation to report the consumer use tax on untaxed out of state purchases. Examples of merchandise subject to the consumer use tax include cas- settes, CD’s, books, furniture, jewelry, food, and clothing.

The use tax is a companion tax to the sales tax whose purpose is to not only raise revenue for the state, but more importantly to protect local merchants, who must collect sales tax, from the unfair advantage of out of state sellers who do not collect Arkansas’s sales tax. The use tax has been in effect since 1949.

The use tax rate is the same as the sales tax rate, 6.50% for all transactions except food purchases which has a reduced rate of 1.5% plus the applicable city and/or county rates where the merchandise is delivered in the state. The tax applies to the purchase price of the merchandise plus any shipping and handling charges that the merchant adds to your bill. If the total tax due is greater than $100 per month, the use tax report should be filed on a monthly basis. If the total tax due is $25 - $100 per month, the use tax report should be filed on a quarterly basis. If the total tax due is less than $25 per month, the use tax report should be filed on an annual basis.

Line 1 Indicate the month and year you are reporting. (mm/yyyy) Report all taxable purchases except food in Column A, food purchases are reported in Column B. Line 3 Fill in the County Rate where you reside (Column A and/or Column B) Line 4 Fill in the City rate where you reside. (Column A and/or Column B) Line 5 Enter total rate - the sum of lines 2 through 4. (Column A and/or Column B) Line 6 Enter total purchases (column A is for all items except food) (column B is for Food only) Line 7 Enter your total tax rate from line 5 Line 8 Multiply line 7 by line 6 and enter the product. Line 9 Add lines 8A and 8B and enter the total. (This is the TOTAL tax to remit with this report.)

If you have questions or need additional forms, please call the Sales and Use Tax Office at (501) 682-7104. CU-2 (R 07/2013)

PLEASE PRINT AND USE BLACK INK TO COMPLETE Rev. 7/12

ARKANSAS VOTER REGISTRATION APPLICATION

Check all that appl Office Use Only

This is a new registration.

This is a name change. This is an address change.

This is a party change. [assigned ed

Mr. Last Name Jr. Sr. | First Name Middle Name 4 Mrs.

Miss

Ms. I ML IV.

Address Where You Live (See Section “C” Below) Apt. or Lot #| City/Town County State | Zip Code 2 (Rural addresses must draw map.)

Address Where You Receive Mail If Different From Above Apt. or Lot #| City/Town County State | Zip Code 3

Home & Work Phone Numbers (Optional Party Affiliation (Optional Q | Date of Birth | | 5 lam we 6/ (Optional) Month Day Year

7 E-mail Address (Optional) 8 | Have you ever voted in a federal election in this State? O Yes O No

ID Number - Check the applicable box and provide the appropriate number. Signature of elector - Please sign full name or put mark.

00 Arkansas Driver's license number

9 0 If you do not have a driver’s license provide the last 4 digits of social security number

01 [have neither a driver's license nor social security number.

(A) Are you a citizen of the United States of America and an Arkansas resident?

Yes No

(B) o you be ON (18) years of age or older on or before election day? The information | have provided is true to the best of my knowledge. | do not claim the right to O ves ONo : vote in another county or state. If | have provided false information, | may be subject to a fine

(C) Are you presently adjudged mentally incompetent by a court of competent of up to $10,000 and/or imprisonment of up to 10 years under state and federal laws. jurisdiction?

10 O Yes DINo Date: | |

(D) Have you ever been convicted of a felony without your sentence having been Month Day Year

ov acon” 1 1 If applicant is unable to sign his/her name, provide name, address es jo and phone number of the person providing assistance: If you checked No in response to either questions A or B, do not complete this form. Name: Address: If you checked Yes in response to either questions C or D, do not complete this form City: State: Phone#:

Please complete the sections below if: | MAIL REGISTRANTS: PLEASE SEE SECTION D. « You were previously registered in another county or state, or Agency Code (For Official Use Only) * You wish to change the name or address on your current registration.

Mr. Previous Last Name Jr. Sr. | First Name Middle Name(s)

Mrs. A Miss

Ms. He WL IV. Date of Birth / /

Month Day Year Previous House Number and Street Name Apt. or Lot # | City or Town State Zip Code

B

If you live in a rural area but do not have a house or street number, or if you have no address, please show on the map where you live.

+ Write in the names of the crossroads (or streets) nearest where you live. IDENTIFICATION REQUIREMENTS

+ Draw an “X” to show where you live.

Cc + Use a dot to show any schools, churches, stores or other landmarks near where you live and write the name of the landmark. IMPORTANT: If your voter registration application form is

submitted by mail and you are registering for the first time,

and you do not have a valid Arkansas driver’s license wort f D number or social security number, in order to avoid the additional identification requirements upon voting for the

Example

* Grocery Store Woodchuck Road

first time you must submit with the mailed registration form: (a) a current and valid photo identification; or (b) a copy| of a current utility bill, bank statement, government check,

Route #2

* Public School

paycheck, or other government document that shows your} xX name and address.

Deadline Information

To qualify to vote in the next election, you must apply to register to vote 30 days before the election. If you mail this form, it must be postmarked by that date. You may also present it to a voter registration agency representative by that date. If you miss the deadline you will not be registered in time to vote in that election. Please don’t delay. Make sure your vote counts.

If you are qualified and the information on your form is complete, you will be notified of your voting precinct by your local

County Clerk. Mail the completed form to:

Arkansas Secretary of State ATTN: Voter Registration P. O. Box 8111 Little Rock, 72203-8111

Questions? Call your local County Clerk or Arkansas Secretary of State Mark Martin Elections Division - Voter Services 1-800-482-1127

Contact your County Clerk if you have not received confirmation of this application within two weeks

REFUND OR TAX DUE

LINE 47. If Line 46 is more than Line 38 on Form AR1000F or Line 38D on Form AR1000NR, you overpaid your tax. Write the difference here. If you want a refund only, skip Lines 48 and 49 and enter the amount of your refund on Line 50.

LINE 48. You can apply part or all of the tax you OVERPAID in 2018 to your tax in 2019. Enter the amount you would like to have carried forward. The overpayment will be applied directly to your 2019 estimated account. If you wish to apply only part of Line 47 to pay 2019 tax, you will be issued a refund for the balance of your overpayment.

NOTE: The amount you carry over to pay 2019 taxes will only be credited to the primary filer. /t cannot be divided

between the primary filer and spouse.

LINE 49. If you wish to contribute a portion or all of your overpayment to one or more of the programs listed below, complete Schedule AR1000-CO and enter total amount of your donation. Attach Schedule AR1000-CO after Form AR1000F/AR1000NR.

Area Agencies on Aging Program

Arkansas Disaster Relief Program

Arkansas Game and Fish Foundation

Arkansas Schools for the Blind and Deaf

AR 529 College Investing Plan

Baby Sharon's Children’s Catastrophic Illness Program Military Family Relief Program

Newborn Umbilical Cord Blood Initiative

Organ Donor Awareness Education Program

LINE 50. Subtract Lines 48 and 49 from Line 47. This is the amount of your REFUND.

Get your refund faster with direct deposit. For direct deposit to your checking or savings account, you must enter your routing and account numbers and check the box for either checking or savings. If you checked the box ultimately placing your direct deposit into a foreign account, stop here. Direct deposits will not be deposited into accounts outside the United States; this includes Puerto Rico, Guam and the Virgin Islands.

The State of Arkansas is not responsible for the misapplication of a direct deposit that results from error, negligence or malfeasance on the part of the taxpayer, the provider or preparer, financial institution or any of their agents.

Check your form carefully, since any error could prevent your bank from accepting your direct deposit. Refunds that are not direct deposited because of Institutional refusal, erroneous account or routing transit numbers, closed accounts, bank mergers or any other reason are issued as paper checks. While the State of Arkansas ordinarily processes a request for direct deposit, it reserves the right to issue a paper check and does not guarantee a specific date for deposit of the refund into the taxpayer’s account.

The Director is allowed 90 days from the return due date or the date the return was filed, whichever occurs later, to refund an overpayment of tax without interest (Act 262 of 2005).

SET OFF REFUNDS

If you, your spouse, or former spouse owes a debt to one of the agencies below, all or part of your refund is subject to being withheld to satisfy the debt. You will receive a letter advising which agency has claimed your refund.

Any housing authority

Arkansas circuit, county, district, or city courts AR colleges, universities, and technical institutes Arkansas Highway and Transportation Dept. Arkansas Public Defender Commission Arkansas Real Estate Commission

County tax collectors or treasurers Department of Finance and Administration Department of Health

Department of Higher Education

Department of Human Services

Employee Benefits Division of DFA

Internal Revenue Service

Office of Child Support Enforcement

Office of Personnel Management of DFA

It is the agency’s responsibility to refund any set off amount paid to the agency in error.

If you owe a debt for Arkansas income tax, your federal refund may be captured to satisfy your state income tax debt.

NOTICE TO MARRIED TAXPAYERS:

If only one of the married taxpayers owes the debt, the taxpayer who is not liable can avoid having his/ her refund applied to the debt if both taxpayers file Status 5, Married Filing Separately on Different Returns.

LINE 51. If Line 38 of Form AR1000F or Line 38D of Form AR1000NR is more than Line 46, you owe additional tax. Subtract Line 46 from Line 38 of Form AR1000F or Line 38D of Form AR1000NR. Enter amount here. This is the TAX YOU OWE.

LINE 52A and 52B. UNDERESTIMATE PENALTY: If required enter the exception number from Part 3 of the AR2210, or the computed penalty from Line 18 of AR2210 in the appropriate box. If you completed AR2210A, enter “6” in box 52A. Enter amount from Line 48 of AR2210A in box 52B.

Form AR2210 or AR2210A must be attached and the exception number entered in box 52A to claim any exclusion from the Underestimate Penalty.

LINE 52C. Add Lines 51 and 52B. Enter total on this line.

Your tax return will not be legal and cannot be processed unless you SIGN IT.

Write in the DATE. If you and your spouse are filing a joint tax return or filing separately on the same return, both of you must sign it.

If someone else prepares your return, that person must sign and complete the Paid Preparer section. If you prepare your own return, DO NOT use this section.

PAYMENT INFORMATION PAY ONLINE:

Paying online is convenient, secure, and helps make sure we get your payments on time. Please visit our secure site ATAP (Arkansas Taxpayer Access Point) at www.atap.arkansas.gov. ATAP allows taxpayers or their representatives to log on, make payments and manage their account online.

ATAP is available 24 hours

PAY BY CREDIT CARD:

Credit card payments may be made by one of the following methods:

e Call 1-800-2PAY-TAXS (1-800-272-9829)

e Go to www.officialpayments.com and click on the “Payment Center” link.

Credit card payments will be processed by Official Payments Corporation, a private credit card payment services provider. A convenience fee will be charged to your credit card for the use of this service. The State of Arkansas does not receive this fee. You will be informed of the exact amount of the fee before you complete your transaction. After you complete your transaction you will be given a confirmation number to keep with your records.

PAY BY MAIL:

NOTE: Do not send currency or coin by mail.

Complete Form AR1000V (available at www.dfa. arkansas.gov) and attach a check or money order to your return. Write the tax year and your Social Security Number or account number on the check or money order, and make your check payable in U.S. Dollars to the Department of Finance and Administration. Mail on or before April 15, 2019. If the payment is for an amended return, mark the box yes on Form AR1000V for “Is Payment for an Amended Return”.

PENALTIES & INTEREST

You must mail your tax return by April 15, 2019. Any return not postmarked by April 15, 2019 (unless you have an extension) will be delinquent. Apenalty of one percent (1%) per month for failure to pay and five percent (5%) per month for failure to file, up to a maximum of thirty-five percent (35%), will be assessed on the amount of tax due on an original return. Interest of ten percent (10%) per year will also be assessed on any additional tax due, calculated from the original due date to the date you paid the tax due on an original or amended return.

An extension to file is not an extension to pay. If you have not paid the amount due by the original due date you will be subject to a failure to pay penalty of one percent (1%) per month of the unpaid balance.

In addition to any other penalties assessed, a penalty of $500 will be assessed, if any taxpayer files what appears to be a return, but the return does not contain information on which the correctness of the return may be judged, and such conduct is due to a position which is frivolous or an effort to delay or impede the administration of any State law.

Page 15

ITEMIZED DEDUCTIONS INSTRUCTIONS (FORM AR3)

MEDICAL AND DENTAL EXPENSES

List only amounts you paid and for which you were not reimbursed.

LINE 1. Enter total medical and dental expenses, less reimbursements from insurance or other sources. See chart on Page 17 for examples of deductible and nondeductible expenses.

LINE 2. Enter total amount from Form AR1000F/ AR1000NR, Lines 26A and 26B.

LINE 3. Multiply Line 2 by, ten percent 10% (.10), Otherwise enter zero (0).

LINE 4. Subtract line 3 from line 1; if more than line 1, enter 0.

TAXES

LINE 5. You may deduct real estate taxes you paid on property you own that was not used for business. Do not include any special assessments or levy taxes.

Some taxes you cannot deduct are:

Arkansas income taxes Car tags Cigarette and beverage taxes Dog licenses Estate taxes Federal income taxes Federal Social Security taxes Hunting and fishing licenses Improvement taxes Sales taxes

LINE 6. Taxes you may deduct on this line:

City income taxes

Mississippi gambling taxes

Personal property taxes

Taxes paid to a foreign country on income taxed on this return

LINE 7. Add the amounts on Lines 5 and 6.

INTEREST EXPENSE

LINE 8. You may deduct the home mortgage interest paid to a bank or other financial institution.

The deduction is generally limited to interest attributable to a debt for not more than the cost of the principal, and/or second residence, plus improvements.

LINE 9. Deduct home mortgage interest paid to an individual on this line, and list that person’s name and address.

LINE 10. Enter the amount of deductible points paid on this line. Deductible points are those that:

1. Are incurred in the purchase or improvement

Page 16

of the taxpayer's principal residence; and

2. Reflect an established business practice of charging points in the geographical area where the loan is made; and

3. Do not exceed the number of points generally charged for the type of transaction. (Points paid in refinancing a mortgage must be amortized over the life of the loan.)

NOTE: /n order to deduct the full amount of the points paid, payment of the points must be made from separate funds brought

to the loan closing.

LINE 11. Enter deductible investment interest. The deduction is limited to the amount of investment income. Interest that is disallowed because of the limitation can be carried forward to the next year and deducted to the extent of the limitation in the carryover year. Attach federal Form 4952.

LINE 12. Add Lines 8, 9, 10, and 11.

CONTRIBUTIONS

LINE 13. Enter the total contributions you made by cash or check. If you gave $3,000 or more to any one organization, list the donee and amount given. If you have non-cash contributions of $500 or more, attach federal Form 8283.

LINE 14. In addition to other contributions, a deduction is allowed for the donated value of artistic, literary, and musical creations if the following qualifications are met:

1. The taxpayer making the donation derived at least fifty percent (50%) of his/her current or prior year income from an art related profession;

2. The fair market value of the art work has been verified by an approved independent appraiser, and a copy of the appraisal is attached;

3. The artwork was donated to a museum, art gallery, or nonprofit charitable organization qualified under Internal Revenue Code § 501(C)(3) and located in the State of Arkansas; and

4. The deduction for donated art work does not exceed fifteen percent (15%) of the donor's gross income in the calendar year of donation.

LINE 15. List other deductible contributions:

1. Unreimbursed amounts spent to maintain an elementary or high school student (other than a dependent or relative) in a taxpayer's home under a program sponsored by a charitable organization.

2. Agift of property to a non-profit organization. Attach a description of the property, date of gift, and method of valuation. For each gift in excess of $500, list any conditions attached to the gift, manner of acquisition, and cost or basis if owned by you for less than five (5) years.

NOTE: Payments to private academies or other schools for the education of dependents

are not deductible as contributions.

LINE 16. If you made contributions in excess of fifty percent (50%) of your adjusted gross income, you may carry the excess deduction over for a period of five (5) years.

If you are deducting an excess contribution from a previous year, enter the amount and year of the original contribution.

LINE 17. Add lines 13, 14, 15, and 16.

CASUALTY AND THEFT LOSSES

LINE 18. The method of computing casualty or theft losses is the same as the federal method with the $100 exclusion. The amount of each loss must exceed ten percent (10%) of your adjusted gross income. Attach Form AR4684 and provide necessary supporting documents.

If you have a Disaster Loss in 2019 on property in a federal disaster area, you may elect to deduct the loss as an itemized deduction in 2018. If you elect to report the loss on your 2018 return, you cannot report the loss on your 2019 return.

A disaster loss is the only loss which may be carried back. You may amend your 2017 return to report a disaster loss incurred in 2018. If you elect to amend your 2017 return, you cannot report the loss on your 2018 return. If loss in federal disaster area, list location on Line 18.

LINE 19. Enter your Post-Secondary Education Tuition Deduction and attach Form AR1075(s).

MISCELLANEOUS DEDUCTIONS SUBJECT TO THE 2% AGI LIMITATION

LINE 20. Enter unreimbursed employee business expenses. Arkansas recognizes the federal mileage allowance for computing business travel expenses. Attach Form AR2106.

LINE 21. Other deductions include:

Union or professional dues

Tax return preparation fees Expenses for safety equipment Expenses of entertaining customers Tools and supplies

Fees paid to employment agencies

Attach supporting schedule or statement.

LINE 22. Add Lines 20 and 21. LINE 23. Enter combined amount from Form AR1000F/AR1000NR, Lines 26A and 26B.

LINE 24. Multiply Line 23 by 2% (.02).

LINE 25. Subtract Line 24 from Line 22. This is your total allowable miscellaneous deductions.

OTHER MISCELLANEOUS DEDUCTIONS

LINE 26. Volunteer firefighters may deduct unreimbursed expenses of firefighting equipment required by the volunteer fire department and/or loss of value of personal property damaged or destroyed during volunteer firefighting activities. To qualify, you must have received less than $5,000 total compensation for the taxable year from the volunteer fire department you served. This deduction may not exceed $1,000 per volunteer firefighter.

LINE 27. Enter your other miscellaneous deductions not subject to the 2% AGI limit. Attach detailed schedule of each deduction.

LINE 28. Add Lines 26 and 27.

LINE 29. Add Lines 4,7,12,17,18,19, 25 and 28.

PRORATED ITEMIZED DEDUCTIONS

LINE 30. If you are married filing separately, Status 4 or 5, you must prorate your itemized deductions between spouses. Enter your AGI from Line 26, Column A and your spouse’s AGI from Line 26, Column B of Form AR1000F/AR1000NR.

LINE 31. Add Lines 30A and 30B.

LINE 32. Divide Line 30A by Line 31 and enter the percentage here. Round to the nearest whole percent.

LINE 33. Multiply the total itemized deductions reported on Line 29 by your percentage on Line 32. Enter result here and on Form AR1000F/ AR1000NR, Line 27, Column A.

LINE 34. Subtract Line 33 from Line 29. Enter result here and on Form AR1000F/AR1000NR, Line 27, Column B. If you and your spouse are using Filing Status 5, this is the amount of the total itemized deductions your spouse is allowed to claim on his/her tax return.

Deductible vs. Non-deductible Medical Expenses

The chart below lists specific types of expenses and whether or not a deduction for the ex- pense is permitted.

Deductible

Alcoholism, treatment of

Ambulance hire

Attendant to accompany blind or deaf student

Chiropractor

Contact lenses

Contraceptives, prescription

Dental fees

Drug addiction, recovery from

Drugs, prescription

Eye examinations and glasses

Hearing aids

Insulin

Laser eye surgery

Long-term care expenses

Orthopedic shoes

Psychiatric care

Psychologist

Smoking, program to stop

Wheelchair

X-rays

Non-deductible

Anticipated medical expenses

Baby-sitting expenses to enable parent to see doctor

Cosmetic surgery, unnecessary

Diaper service

Ear piercing

Electrolysis

Funeral expenses

Gravestone

Hair transplants, surgical

Health club dues

Hygienic supplies

Insurance premiums-loss of income

Insurance premiums-loss of limb

Marriage counseling

Maternity clothes

Spiritual guidance

Tattoos

Teeth, whitening

Toilet articles

Trips, general health improvement

Page 17

STUDENT LOAN INTEREST WORKSHEET

1. Enter the total interest you paid in 2018 on qualified student loans ....

2. Enter the smaller of Line 1 above Or $2,500. .......ccccccccccccsscesecsscesecesecsutsueceusceesseseusesesseesaneaess 2 3. Enter the amount(s) from Form AR1000F/AR1000NR, Line(s) 23A and 23B ou... eee 3 4. Enter total adjustments from Form AR1000F/AR1000NR, Line(s) 24A and 24B.

(Do not include the deduction for interest paid on student loans, Line 6, AR1000ADJ.)........ 4 5. Modified AGI. Subtract Line 4 from Line 3.0... ee ceeete ee eeeeeeeteeeeeeteeseeteeeteetesneeeeeneees 5

Note: If Line 5 is $80,000 or more and you are filing Status 1, 3, or 6 or $165,000 or more

and you are filing Status 2 or 4, STOP HERE. You cannot take the deduction.

6. Enter: $65,000 if filing Status 1, 3, or 6; $135,000 if filing Status 2 OF 4.0.0.0... 6 7. Subtract Line 6 from Line 5.

If zero or less, enter -0- here and on Line 9, skip Line 8, and go to Line 10.0... 7 8. Divide Line 7 by $15,000 ($30,000 if filing status 2 or 4).

Enter result as a decimal (rounded to at least three places). oo... eee eeeeeeeeeeeeeeeeeeeeeeeeeneees 8 9. Multiply Line 2 by Line 8 ooo... eee c ee eeeeeee terete eeeeteeeteesseeseeeseesseeeeeeseeeeeeteeseeeseeeneeneeee 9

10. Allowable Deduction: Subtract Line 9 from Line 2. Enter result here and on Form AR1000ADyU, Line 6 ..........ccccceccccccccceeesseeeceeesssseeeeessseeeeeeeeees 10

FILING STATUS 4 ONLY

Primary Spouse

11. Enter the total interest for each spouse

up to the combined amount on Line 1... 11B 12. Total amount paid from Line 1... eee eee eee eeeeeeeeneeeneeeeeeneees 12 13. Divide Line 11A by Line 12.

Enter result as a decimal (rounded to at least three places) ......... 13 14. Multiply Line 10 by the amount on Line 13.

Enter here and on AR1000AD4J, Line 6, Column A.................000 14 15. Subtract Line 14 from Line 10. Enter here and on AR1000AD4, Line 6, Column B............. 15

IRA PHASE OUT CHART

YOUR ALLOWABLE TRADITIONAL IRA DEDUCTION IF YOUR FILING STATUS IS: Phases out when Will be zero when Arkansas AGI exceeds: Arkansas AGI is: Single, Head of Household $63,000 $73,000 Married Filing on Same Return (Status 2 or 4), lor Qualifying Widow(er) $101,000 $121,000 Married Filing on Separate Returns (Status 5) $0 $10,000 Nonactive Spouse (Income Computed Jointly) $189,000 $199,000

If your Arkansas AGI is within one of the above phaseout ranges, see IRS Publication 590 to figure your allowable IRA deduction.

Page 18

SELF-EMPLOYED HEALTH INSURANCE DEDUCTION WORKSHEET

1. Enter the total amount paid in 2018 for health insurance coverage established under your business for 2018 for you, your spouse, and your dependent.............:eeeeeeeeeeeeeeeeeeeeeeeeeenee 1

2. Enter your net profit and any other earned income* from the business under which the insurance plan was established, less any deductions on Form AR1000AD4J, Line 10... 2

3. Enter the smaller of Line 1 or Line 2 here and on Form AR1000ADJ, Line 9. (Do not include this amount in figuring your medical expense deduction on the Itemized Deduction Schedule, Form AR3.) ..3

*Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. It does not include capital gain income. If you were more than a 2% shareholder in an S corporation, earned income is your wages from that corporation.

MILEAGE AND DEPLETION ALLOWANCES

Mileage Allowance BUSINESS. ........ cee eects 54.5 cents/mile Charitable ... 14 cents/mile Medical/Moving ... 18 cents/mile Mail Carrier (rural)... Reimbursement received

Depletion Allowance Depletion (gas and Oil)... eee eee eeeeeeeeeeeeeees Same as federal (Fifteen percent 15% for most gas and oil production)

Section 179 Facts Arkansas adopted IRC §179 as in effect on January 1, 2009, allowing greater dollar limits and phase out thresholds. > Deduction Limit — $25,000

> Cost of qualifying property limit - $200,000

> No deduction allowed above $225,000

> More than one property placed in service — limit $25,000 deduction per taxpayer per year > Any cost not deducted in one year may be carried forward to next year

> Deduction may not be used to reduce taxable income below zero

Note: Arkansas has not yet adopted the most recent federal changes.

HOW TO FILL OUT YOUR CHECK

Make your check payable to "Dept. Date and mail payment on of Finance and Administration". or before April 15th, 2019. t Lynne Taxpayer WA 3169 2222 Austin Ave Tony, AR 11122 Date April 15, 2019 Phone (501) 555-1552 PAY TO THE ORDER OF: Dept. of Finance and Administration $ 125.00 One hundred twenty five and no/100 ZA DOLLARS, Memo: Tax year 2018 12345678-IT Lynne Taxpayer A AN L Make sure both amounts match Include your Account ID or Social Security Don't forget to sign your check!

Number and the tax year on the memo line. Page 19

FOR TAXPAYERS’ INFORMATION

Individual and corporation income taxes are the largest source of state general revenue.

$6,942 MILLION GENERAL REVENUE TAX Where It Comes From:

Other $17.9, 0.3%

Sales/Use $2,487.7, 35.8%

Income Taxes $3,911.1, 56.3%

Misc/Alcohol/. Tobacco $392.6,

5.7% Insurance

Taxes $132.7,1.9%

$6,942 MILLION GENERAL REVENUE TAX Where It Is Spent:

Refunds to Central Services Taxpayers $215.2,3.1% $575.0, 8.3% Health & Human Projected Surplus Services

$64.2, 0.9% $1,753.2, 25.3%

General Government $282.9,4.1%

Public Education $3,483.8, 50.2%

Criminal Justice/Military $516.9,7.4%

Aid to Cities and Counties $50.8, 0.7%

TAXPAYER BILL OF RIGHTS

Your Rights As A Taxpayer

You have the right to a full explanation of all actions by any employee of the Director of the Department of Finance and Administration both during an audit and during collection activities.

+ All tax information contained in the records and files of the Director of the Department of Finance and Administration (hereinafter “Director”) pertaining to you or your business is confidential subject to exceptions in Ark. Code Ann. § 26-18-303.

* You may represent yourself in any proceeding or interview before the Director or you may be represented by anyone whom you authorize in writing to be your representative.

* You have the right to consult with a lawyer, accountant, or other representative at any time during an interview with an employee of the Director. The Director shall suspend the interview to allow you to consult with your representative.

+ You may record any interview with the Director or his or her employee at your own expense. You should let the Director or his or her employee know in advance of your intention to record the interview. The Director may likewise record an interview, and a copy may be obtained within a reasonable time at your expense.

* You may request an administrative review (file a protest) of any proposed assessment of tax. You must request this review in writing within 60 days of your receipt of a Notice of Proposed Assessment. The administrative review may be based on an in-person hearing, a telephone hearing, or consideration of written documents. If you do not request an administrative hearing, you may still pursue your judicial remedies by filing an action in the circuit court.

+ If you receive an unfavorable decision from your administrative review, then you may request a review of the decision by the Director. This request must be in writing and must be received by the Director within 20 days of the mailing of the hearing decision. If you receive an unfavorable decision from the Director on any issue, you may pursue judicial remedies as discussed below.

+ After the issuance of the Notice of Final Assessment or the final determination of the hearing officer or Director, you may appeal the tax assessment to circuit court, regardless of whether you protested the assessment and requested an administrative review. To pursue your appeal of a tax assessment to circuit court you must do one of the following:

(1) File suit within 180 days of the date of the Notice of Final Assessment or final determination of the hearing officer or Director if the taxpayer does not make any payment of the tax, penalty, or interest due; or

(2) Pay the entire amount of tax due within one year of the date of the Notice of Final Assessment or final determination of the hearing officer or Director and file suit within one year of the date of payment; or

(3) File suit within one year of the date of the final determination of the hearing officer or Director to recover assessed tax, penalty, and interest paid prior to the time for issuance of the Notice of Final Assessment.

+ A taxpayer may file an amended return or a verified claim for credit or refund of an overpayment of any state tax within three years from the date the return was filed or two years from the date the tax was paid, whichever is later. Any amended return or claim for refund should be filed with the office of the Revenue Division which administers the type of tax in question. The ability to file an amended return is not available to a taxpayer whose liability was determined as a result of an audit by the Department.

+ If the Director disallows the refund claim either in whole or in part, the Director will issue a Notice of Claim Denial. You may request an administrative review (protest) of the Notice of Claim Denial. This request must be made within 60 days of your receipt of the Notice of Claim Denial. If you receive an unfavorable decision from your administrative review, you may request a review of the decision by the Director. This request must be made in writing within 20 days of the mailing of the hearing decision.

+ Following an administrative hearing and corresponding review, the taxpayer may seek judicial relief from the Notice of Claim Denial by appealing the decision to circuit court. Judicial review is available whether or not you requested an administrative review. To pursue your appeal to circuit court, you must file suit within one year of the date of the mailing of the Notice of Claim Denial, the final determination of the hearing officer, or revision decision of the Director, whichever is later. If the Director fails to issue a written decision in response to the refund claim within six months of the date a claim for refund is filed, the taxpayer may then file suit to recover the amount claimed.

+ Any taxpayer who wishes to file a request for administrative review (protest) of a proposed assessment or a complaint regarding any activity concerning the administration or collection of any state tax by the Revenue Division should make the protest or complaint in writing to:

ASSISTANT COMMISSIONER FOR POLICY AND LEGAL Mailing Address: LEDBETTER BUILDING, ROOM 2440, P.O. BOX 1272, LITTLE ROCK, AR 72203-1272 Overnight Mailing Address: LEDBETTER BUILDING, ROOM 2440, 1816 W. 7TH ST., LITTLE ROCK, AR 72201

Email Address: protest@dfa.arkansas.gov Fax: (501) 683-1161

+ In administering the state tax laws, the Director is authorized by law to make an examination or investigation of the business, books, and records of the taxpayer. If the Director determines that an additional amount of tax is due, then a Notice of Proposed Assessment shall be issued to the taxpayer. The taxpayer may seek relief from the Notice of Proposed Assessment as outlined above. If the taxpayer fails to preserve and maintain records suitable to determine the amount of tax due or to prove accuracy of any return, the Director may make an estimated assessment based upon the best information available as to the amount of tax due by the taxpayer.

* The Director may issue a jeopardy assessment against any taxpayer (1) whose tax liability exceeds any bond on file indemnifying the state for the payment of a state tax, (2) who intends to leave the state, remove his or her property, or conceal himself or herself or his or her property, (3) who intends to discontinue his or her business without making adequate provisions for payment of state taxes, or (4) who does any other act tending to prejudice or jeopardize the Director's ability to compute, assess, or collect any state tax. Any taxpayer seeking relief from a jeopardy assessment must request an administrative hearing within five days from the receipt of the Notice of Proposed Assessment.

+ When collecting any state tax due from a taxpayer, the Director is authorized to file a Certificate of Indebtedness (state tax lien) with the circuit clerk of any county of this state certifying that the person named therein is indebted to the state for the amount of tax due as established by the Director. The Certificate of Indebtedness shall have the same force and effect as the entry of a judgment rendered by a circuit court and shall constitute a lien upon the title of any real and personal property of the taxpayer in the county where the Certificate of Indebtedness is recorded.

+ After the filing of the Certificate of Indebtedness, the Director may take all steps authorized by law for the collection of the tax, including the issuance of a writ of execution, garnishment, and cancellation of any state tax permits or registrations.

Any court costs or sheriffs fees which result from the Director’s attempt to collect delinquent taxes shall be collected from the taxpayer in addition to the tax, interest, and penalties included in the Certificate of Indebtedness. Revised 02/2016

Page 21

2018 Low Income Tax Tables QUALIFICATIONS:

1. Your total income from all sources (regardless of whether the income is taxable to Arkansas) must fall within the limits of the

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, military retirement 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 from Line 26, AR1000F/AR1000NR, in the appropriate table below. Your tax is to the right of this amount. Enter the tax on Line 29, AR1000F/AR1000NR. Head of Head of Singl Household/Qualifying Household/Qualifying FILING SeATUS 1 Widow(er) with 1 or No Widow(er) with 2 or More ( ) Dependents Dependents (FILING STATUS 3 or 6) (FILING STATUS 3 or 6) IF YOUR ADJUSTED IF YOUR ADJUSTED IF YOUR ADJUSTED GROSS INCOME IS GROSS INCOME IS GROSS INCOME IS YOUR YOUR YOUR FROM TO TAX IS. FROM axe) TAX IS FROM To TAX IS 0 12,259 0 0 17,430 0 0 20,777 0 12,260 12,300 37 17,431 17,500 76 20,778 20,800 105 12,301 12,400 45 17,501 17,600 86 ; , . . 17601 17,700 96 20,801 20,900 118 12,401 12,500 52 7 , 20,901 21,000 132 17,701 17,800 107 12,501 12,600 59 17.801 47,900 117 21,001 21,100 145 12,601 12,700 67 17.901 18,000 128 21,101 21,200 158 12,701 12,800 74 18,001 18,100 138 21,201 21,300 172 12,801 12,900 82 18,101 18,200 148 21,301 21,400 185 12,901 13,000 89 18,201 18,300 159 21,401 21,500 199 13,001 13,100 96 18,301 18,400 169 21,501 21,600 212 13,101 13,200 104 18,401 18,500 180 21,601 21,700 225 13,201 13,300 111 18,501 18,600 190 21,701 21,800 239 18,601 18,700 200 21,801 21,900 252 13,301 13,400 119 18,701 18,800 2m > , 21,901 22,000 266 13,401 13,500 126 18,801 18,900 221 13,601 13,700 141 19,001 19,100 242 22.201 22.300 306 13,701 13,800 148 19,101 19,200 252 , ’ 19,201 19,300 263 22,301 22,400 319 13,801 13,900 156 . , 13,901 | 14,000 163 19,301 19,400 273 22,401 22,500 333 ” , 19,401 19,500 284 22,501 22,600 346 14,001 | 14,100 170 19,501 | 19,600 294 22,601 22,700 359 14,101 14,200 178 19,601 19,700 304 22,701 22,800 373 14,201 14,300 185 19,701 19,800 315 22,801 22,900 386 14,301 14,400 193 19,801 19,900 325 22,901 23,000 400 14,401 14,500 200 19,901 20,000 336 23,001 23.100 413 14,501 14,600 207 20,001 20,100 346 23,101 23,200 426 14,601 14,700 215 ae ot ets 38 23,201 23,300 440 14,701 14,800 222 20.301 20.400 377 23,301 23,400 453 14,801 14,900 230 20.401 20.500 388 23,401 23,500 467 14,901 15,000 237 20.501 20,600 398 23,501 23,600 480 15,001 15,100 244 20,601 20,700 408 23,601 23,700 493 15,101 15,200 252 20,701 20,800 419 23,701 23,800 507 15,201 15,300 259 20,801 20,900 429 23,801 23,900 520 15,301 15,400 267 one a og too 23,901 24,000 534 : , 24,001 24,100 547 15,401 15,500 274 , > , ‘ 21,101 21,200 460 24,101 24,200 560 15,501 15,600 281 , » 21,201 21,300 471 24,201 24,300 574 15,601 15,700 289 21,301 21,400 481 , , 24,301 24,400 587 15,701 15,800 298 21,401 21,500 492 24,401 24,500 619 15,801 15,900 306 21,501 21,600 502 , , 21.601 21.700 512 24,501 24,600 633 *Above $15,900 use Standard or Itemized : , 24,601 24,700 647 Deductions and Regular Tax Table 21,701 21,800 523 9) 21,801 21,900 533 24,701 24,800 661 (Rev 2/27/2019) 21,901 22,000 544 24,801 24,900 675 22,001 22,100 554 24,901 25,000 689 22,101 22,200 564 25,001 25,100 703 22,201 22,300 575 25,101 25,200 717 22,301 22,400 585 25,201 25,300 731 22,401 22,500 596 25,301 25,400 745 *Above $22,500, use Standard or Itemized *Above $25,400, use Standard or Itemized Deductions and Regular Tax Table Deductions and Regular Tax Table

appropriate table based on your filing status.

Page 22

2018 Low Income Tax Tables

Married Filing Joint (FILING STATUS 2) With One or No Dependents IF YOUR ADJUSTED GROSS INCOME IS YOUR TAX IS

FROM TO

0 20,674 0 20,675 20,700 85 20,701 20,800 96 20,801 20,900 107 20,901 21,000 119 21,001 21,100 130 21,101 21,200 142 21,201 21,300 153 21,301 21,400 164 21,401 21,500 176 21,501 21,600 187 21,601 21,700 199 21,701 21,800 210 21,801 21,900 221 21,901 22,000 233 22,001 22,100 244 22,101 22,200 256 22,201 22,300 267 22,301 22,400 278 22,401 22,500 290 22,501 22,600 301 22,601 22,700 313 22,701 22,800 324 22,801 22,900 335 22,901 23,000 347 23,001 23,100 358 23,101 23,200 370 23,201 23,300 381 23,301 23,400 392 23,401 23,500 404 23,501 23,600 415 23,601 23,700 427 23,701 23,800 438 23,801 23,900 449 23,901 24,000 461 24,001 24,100 472 24,101 24,200 484 24,201 24,300 495 24,301 24,400 506 24,401 24,500 518 24,501 24,600 529 24,601 24,700 541 24,701 24,800 552 24,801 24,900 563 24,901 25,000 575 25,001 25,100 586 25,101 25,200 598 25,201 25,300 609 25,301 25,400 620 25,401 25,500 632

*Above $25,500, use Standard or Itemized Deductions and Regular Tax Table

(Rev 2/27/2019)

Married Filing Joint (FILING STATUS 2) With Two or More Dependents IF YOUR ADJUSTED GROSS INCOME IS YOUR TAX IS FROM TO

0 24,882 0 24,883 24,900 122 24,901 25,000 134 25,001 25,100 145 25,101 25,200 157 25,201 25,300 168 25,301 25,400 179 25,401 25,500 191 25,501 25,600 202 25,601 25,700 214 25,701 25,800 225 25,801 25,900 236 25,901 26,000 248 26,001 26,100 259 26,101 26,200 271 26,201 26,300 282 26,301 26,400 293 26,401 26,500 305 26,501 26,600 316 26,601 26,700 346 26,701 26,800 358 26,801 26,900 370 26,901 27,000 382 27,001 27,100 394 27,101 27,200 406 27,201 27,300 418 27,301 27,400 430 27,401 27,500 442 27,501 27,600 454 27,601 27,700 466 27,701 27,800 478 27,801 27,900 490 27,901 28,000 502 28,001 28,100 514 28,101 28,200 526 28,201 28,300 538 28,301 28,400 550 28,401 28,500 562 28,501 28,600 574 28,601 28,700 586 28,701 28,800 598 28,801 28,900 610 28,901 29,000 622 29,001 29,100 634 29,101 29,200 646 29,201 29,300 658 29,301 29,400 670 29,401 29,500 682 29,501 29,600 694 29,601 29,700 706 29,701 29,800 718 29,801 29,900 730 29,901 30,000 742 30,001 30,100 754 30,101 30,200 766 30,201 30,300 778 30,301 30,400 790 30,401 30,500 802 30,501 30,600 814 30,601 30,700 826 30,701 30,800 838 30,801 30,900 850 30,901 31,000 862 31,001 31,100 874 31,101 31,200 886 31,201 31,300 898 31,301 31,400 910 31,401 31,500 922 31,501 31,600 934 31,601 31,700 946 31,701 31,800 958

*Above $31,800 use Standard or Itemized Deductions and Regular Tax Table

Page 23

Instructions:

2018 Regular Tax Table

1. Find your net taxable income from Line 28, AR1000F/AR1000NR, 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 Line 27 (standard deduction or your itemized deductions) from Line 26 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 our website at www.arkansas.gov/incometax

If Your Income If Your Income If Your Income 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 0 100 0 5,000 5,100 54 10,000 10,100 185 100 200 1 5,100 5,200 56 10,100 10,200 189 200 300 2 5,200 5,300 59 10,200 10,300 192 300 400 3 5,300 5,400 61 10,300 10,400 195 400 500 4 5,400 5,500 63 10,400 10,500 199 500 600 5 5,500 5,600 66 10,500 10,600 202 600 700 6 5,600 5,700 68 10,600 10,700 206 700 800 7 5,700 5,800 71 10,700 10,800 209 800 900 8 5,800 5,900 73 10,800 10,900 212 900 1,000 9 5,900 6,000 75 10,900 11,000 216 1,000 6,000 1,000 1,100 9 6,000 6,100 78 11,000 11,100 219 1,100 1,200 10 6,100 6,200 80 11,100 11,200 223 1,200 1,300 11 6,200 6,300 83 11,200 11,300 226 1,300 1,400 12 6,300 6,400 85 11,300 11,400 229 1,400 1,500 13 6,400 6,500 87 11,400 11,500 233 1,500 1,600 14 6,500 6,600 90 11,500 11,600 236 1,600 1,700 15 6,600 6,700 92 11,600 11,700 240 1,700 1,800 16 6,700 6,800 95 11,700 11,800 243 1,800 1,900 17 6,800 6,900 97 11,800 11,900 246 1,900 2,000 18 6,900 7,000 99 11,900 12,000 250 2,000 7,000 2,000 2,100 18 7,000 7,100 102 12,000 12,100 253 2,100 2,200 19 7,100 7,200 104 12,100 12,200 257 2,200 2,300 20 7,200 7,300 107 12,200 12,300 260 2,300 2,400 21 7,300 7,400 109 12,300 12,400 263 2,400 2,500 22 7,400 7,500 111 12,400 12,500 267 2,500 2,600 23 7,500 7,600 114 12,500 12,600 270 2,600 2,700 24 7,600 7,700 116 12,600 12,700 274 2,700 2,800 25 7,700 7,800 119 12,700 12,800 277 2,800 2,900 26 7,800 7,900 121 12,800 12,900 280 2,900 3,000 27 7,900 8,000 123 12,900 13,000 284 3,000 8,000 3,000 3,100 27 8,000 8,100 126 13,000 13,100 287 3,100 3,200 28 8,100 8,200 128 13,100 13,200 291 3,200 3,300 29 8,200 8,300 131 13,200 13,300 294 3,300 3,400 30 8,300 8,400 133 13,300 13,400 297 3,400 3,500 31 8,400 8,500 135 13,400 13,500 301 3,500 3,600 32 8,500 8,600 138 13,500 13,600 306 3,600 3,700 33 8,600 8,700 140 13,600 13,700 310 3,700 3,800 34 8,700 8,800 143 13,700 13,800 315 3,800 3,900 35 8,800 8,900 145 13,800 13,900 319 3,900 4,000 36 8,900 9,000 148 13,900 14,000 323 4,000 9,000 4,000 4,100 36 9,000 9,100 151 14,000 14,100 328 4,100 4,200 37 9,100 9,200 155 14,100 14,200 332 4,200 4,300 38 9,200 9,300 158 14,200 14,300 337 4,300 4,400 39 9,300 9,400 161 14,300 14,400 341 4,400 4,500 40 9,400 9,500 165 14,400 14,500 345 4,500 4,600 42 9,500 9,600 168 14,500 14,600 350 4,600 4,700 44 9,600 9,700 172 14,600 14,700 354 4,700 4,800 47 9,700 9,800 175 14,700 14,800 359 4,800 4,900 49 9,800 9,900 178 14,800 14,900 363 4,900 5,000 51 9,900 10,000 182 14,900 15,000 367 (Rev 10/01/2018)

Page 24

2018 Regular Tax Table

If Your Income If Your Income If Your Income 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 27,000 15,000 15,100 372 21,000 21,100 636 27,000 27,100 947 15,100 15,200 376 21,100 21,200 640 27,100 27,200 952 15,200 15,300 381 21,200 21,300 645 27,200 27,300 957 15,300 15,400 385 21,300 21,400 649 27,300 27,400 962 15,400 15,500 389 21,400 21,500 653 27,400 27,500 967 15,500 15,600 394 21,500 21,600 658 27,500 27,600 972 15,600 15,700 398 21,600 21,700 662 27,600 27,700 977 15,700 15,800 403 21,700 21,800 667 27,700 27,800 982 15,800 15,900 407 21,800 21,900 671 27,800 27,900 987 15,900 16,000 411 21,900 22,000 675 27,900 28,000 992 16,000 28,000 16,000 16,100 416 22,000 22,100 680 28,000 28,100 997 16,100 16,200 420 22,100 22,200 684 28,100 28,200 1,002 16,200 16,300 425 22,200 22,300 707 28,200 28,300 1,007 16,300 16,400 429 22,300 22,400 712 28,300 28,400 1,012 16,400 16,500 433 22,400 22,500 717 28,400 28,500 1,017 16,500 16,600 438 22,500 22,600 722 28,500 28,600 1,022 16,600 16,700 442 22,600 22,700 727 28,600 28,700 1,027 16,700 16,800 447 22,700 22,800 732 28,700 28,800 1,032 16,800 16,900 451 22,800 22,900 737 28,800 28,900 1,037 16,900 17,000 455 22,900 23,000 742 28,900 29,000 1,042 17,000 29,000 17,000 17,100 460 23,000 23,100 747 29,000 29,100 1,047 17,100 17,200 464 23,100 23,200 752 29,100 29,200 1,052 17,200 17,300 469 23,200 23,300 757 29,200 29,300 1,057 17,300 17,400 473 23,300 23,400 762 29,300 29,400 1,062 17,400 17,500 477 23,400 23,500 767 29,400 29,500 1,067 17,500 17,600 482 23,500 23,600 772 29,500 29,600 1,072 17,600 17,700 486 23,600 23,700 777 29,600 29,700 1,077 17,700 17,800 491 23,700 23,800 782 29,700 29,800 1,082 17,800 17,900 495 23,800 23,900 787 29,800 29,900 1,087 17,900 18,000 499 23,900 24,000 792 29,900 30,000 1,092 18,000 30,000 18,000 18,100 504 24,000 24,100 797 30,000 30,100 1,097 18,100 18,200 508 24,100 24,200 802 30,100 30,200 1,102 18,200 18,300 513 24,200 24,300 807 30,200 30,300 1,107 18,300 18,400 517 24,300 24,400 812 30,300 30,400 1,112 18,400 18,500 521 24,400 24,500 817 30,400 30,500 1,117 18,500 18,600 526 24,500 24,600 822 30,500 30,600 1,122 18,600 18,700 530 24,600 24,700 827 30,600 30,700 1,127 18,700 18,800 535 24,700 24,800 832 30,700 30,800 1,132 18,800 18,900 539 24,800 24,900 837 30,800 30,900 1,137 18,900 19,000 543 24,900 25,000 842 30,900 31,000 1,142 19,000 31,000 19,000 19,100 548 25,000 25,100 847 31,000 31,100 1,147 19,100 19,200 552 25,100 25,200 852 31,100 31,200 1,152 19,200 19,300 557 25,200 25,300 857 31,200 31,300 1,157 19,300 19,400 561 25,300 25,400 862 31,300 31,400 1,162 19,400 19,500 565 25,400 25,500 867 31,400 31,500 1,167 19,500 19,600 570 25,500 25,600 872 31,500 31,600 1,172 19,600 19,700 574 25,600 25,700 877 31,600 31,700 1,177 19,700 19,800 579 25,700 25,800 882 31,700 31,800 1,182 19,800 19,900 583 25,800 25,900 887 31,800 31,900 1,187 19,900 20,000 587 25,900 26,000 892 31,900 32,000 1,192 20,000 32,000 20,000 20,100 592 26,000 26,100 897 32,000 32,100 1,197 20,100 20,200 596 26,100 26,200 902 32,100 32,200 1,202 20,200 20,300 601 26,200 26,300 907 32,200 32,300 1,207 20,300 20,400 605 26,300 26,400 912 32,300 32,400 1,212 20,400 20,500 609 26,400 26,500 917 32,400 32,500 1,217 20,500 20,600 614 26,500 26,600 922 32,500 32,600 1,222 20,600 20,700 618 26,600 26,700 927 32,600 32,700 1,227 20,700 20,800 623 26,700 26,800 932 32,700 32,800 1,232 20,800 20,900 627 26,800 26,900 937 32,800 32,900 1,237 20,900 21,000 631 26,900 27,000 942 32,900 33,000 1,242 (Rev 10/01/2018)

Page 25

2018 Regular Tax Table

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 1,247 39,000 39,100 1,565 45,000 45,100 1,925 33,100 33,200 1,252 39,100 39,200 1,571 45,100 45,200 1,931 33,200 33,300 1,257 39,200 39,300 1,577 45,200 45,300 1,937 33,300 33,400 1,262 39,300 39,400 1,583 45,300 45,400 1,943 33,400 33,500 1,267 39,400 39,500 1,589 45,400 45,500 1,949 33,500 33,600 1,272 39,500 39,600 1,595 45,500 45,600 1,955 33,600 33,700 1,277 39,600 39,700 1,601 45,600 45,700 1,961 33,700 33,800 1,282 39,700 39,800 1,607 45,700 45,800 1,967 33,800 33,900 1,287 39,800 39,900 1,613 45,800 45,900 1,973 33,900 34,000 1,292 39,900 40,000 1,619 45,900 46,000 1,979

34,000 40,000 46,000 34,000 34,100 1,297 40,000 40,100 1,625 46,000 46,100 1,985 34,100 34,200 1,302 40,100 40,200 1,631 46,100 46,200 1,991 34,200 34,300 1,307 40,200 40,300 1,637 46,200 46,300 1,997 34,300 34,400 1,312 40,300 40,400 1,643 46,300 46,400 2,003 34,400 34,500 1,317 40,400 40,500 1,649 46,400 46,500 2,009 34,500 34,600 1,322 40,500 40,600 1,655 46,500 46,600 2,015 34,600 34,700 1,327 40,600 40,700 1,661 46,600 46,700 2,021 34,700 34,800 1,332 40,700 40,800 1,667 46,700 46,800 2,027 34,800 34,900 1,337 40,800 40,900 1,673 46,800 46,900 2,033 34,900 35,000 1,342 40,900 41,000 1,679 46,900 47,000 2,039

35,000 41,000 47,000 35,000 35,100 1,347 41,000 41,100 1,685 47,000 47,100 2,045 35,100 35,200 1,352 41,100 41,200 1,691 47,100 47,200 2,051 35,200 35,300 1,357 41,200 41,300 1,697 47,200 47,300 2,057 35,300 35,400 1,362 41,300 41,400 1,703 47,300 47,400 2,063 35,400 35,500 1,367 41,400 41,500 1,709 47,400 47,500 2,069 35,500 35,600 1,372 41,500 41,600 1,715 47,500 47,600 2,075 35,600 35,700 1,377 41,600 41,700 1,721 47,600 47,700 2,081 35,700 35,800 1,382 41,700 41,800 1,727 47,700 47,800 2,087 35,800 35,900 1,387 41,800 41,900 1,733 47,800 47,900 2,093 35,900 36,000 1,392 41,900 42,000 1,739 47,900 48,000 2,099

36,000 42,000 48,000 36,000 36,100 1,397 42,000 42,100 1,745 48,000 48,100 2,105 36,100 36,200 1,402 42,100 42,200 1,751 48,100 48,200 2,111 36,200 36,300 1,407 42,200 42,300 1,757 48,200 48,300 2,117 36,300 36,400 1,412 42,300 42,400 1,763 48,300 48,400 2,123 36,400 36,500 1,417 42,400 42,500 1,769 48,400 48,500 2,129 36,500 36,600 1,422 42,500 42,600 1,775 48,500 48,600 2,135 36,600 36,700 1,427 42,600 42,700 1,781 48,600 48,700 2,141 36,700 36,800 1,432 42,700 42,800 1,787 48,700 48,800 2,147 36,800 36,900 1,437 42,800 42,900 1,793 48,800 48,900 2,153 36,900 37,000 1,442 42,900 43,000 1,799 48,900 49,000 2,159

37,000 43,000 49,000 37,000 37,100 1,447 43,000 43,100 1,805 49,000 49,100 2,165 37,100 37,200 1,452 43,100 43,200 1,811 49,100 49,200 2,171 37,200 37,300 1,457 43,200 43,300 1,817 49,200 49,300 2,177 37,300 37,400 1,463 43,300 43,400 1,823 49,300 49,400 2,183 37,400 37,500 1,469 43,400 43,500 1,829 49,400 49,500 2,189 37,500 37,600 1,475 43,500 43,600 1,835 49,500 49,600 2,195 37,600 37,700 1,481 43,600 43,700 1,841 49,600 49,700 2,201 37,700 37,800 1,487 43,700 43,800 1,847 49,700 49,800 2,207 37,800 37,900 1,493 43,800 43,900 1,853 49,800 49,900 2,213 37,900 38,000 1,499 43,900 44,000 1,859 49,900 50,000 2,219

38,000 44,000 50,000 38,000 38,100 1,505 44,000 44,100 1,865 50,000 50,100 2,225 38,100 38,200 1,511 44,100 44,200 1,871 50,100 50,200 2,231 38,200 38,300 1,517 44,200 44,300 1,877 50,200 50,300 2,237 38,300 38,400 1,523 44,300 44,400 1,883 50,300 50,400 2,243 38,400 38,500 1,529 44,400 44,500 1,889 50,400 50,500 2,249 38,500 38,600 1,535 44,500 44,600 1,895 50,500 50,600 2,255 38,600 38,700 1,541 44,600 44,700 1,901 50,600 50,700 2,261 38,700 38,800 1,547 44,700 44,800 1,907 50,700 50,800 2,267 38,800 38,900 1,553 44,800 44,900 1,913 50,800 50,900 2,273 38,900 39,000 1,559 44,900 45,000 1,919 50,900 51,000 2,279

(Rev 10/01/2018)

Page 26

2018 Regular Tax Table

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 51,000 51,000 51,100 2,285 57,000 57,100 2,645 63,000 63,100 3,005 51,100 51,200 2,291 57,100 57,200 2,651 63,100 63,200 3,011 51,200 51,300 2,297 57,200 57,300 2,657 63,200 63,300 3,017 51,300 51,400 2,303 57,300 57,400 2,663 63,300 63,400 3,023 51,400 51,500 2,309 57,400 57,500 2,669 63,400 63,500 3,029 51,500 51,600 2,315 57,500 57,600 2,675 63,500 63,600 3,035 51,600 51,700 2,321 57,600 57,700 2,681 63,600 63,700 3,041 51,700 51,800 2,327 57,700 57,800 2,687 63,700 63,800 3,047 51,800 51,900 2,333 57,800 57,900 2,693 63,800 63,900 3,053 51,900 52,000 2,339 57,900 58,000 2,699 63,900 64,000 3,059 52,000 52,000 52,100 2,345 58,000 58,100 2,705 64,000 64,100 3,065 52,100 52,200 2,351 58,100 58,200 2,711 64,100 64,200 3,071 52,200 52,300 2,357 58,200 58,300 2,717 64,200 64,300 3,077 52,300 52,400 2,363 58,300 58,400 2,723 64,300 64,400 3,083 52,400 52,500 2,369 58,400 58,500 2,729 64,400 64,500 3,089 52,500 52,600 2,375 58,500 58,600 2,735 64,500 64,600 3,095 52,600 52,700 2,381 58,600 58,700 2,741 64,600 64,700 3,101 52,700 52,800 2,387 58,700 58,800 2,747 64,700 64,800 3,107 52,800 52,900 2,393 58,800 58,900 2,753 64,800 64,900 3,113 52,900 53,000 2,399 58,900 59,000 2,759 64,900 65,000 3,119 53,000 53,000 53,100 2,405 59,000 59,100 2,765 65,000 65,100 3,125 53,100 53,200 2,411 59,100 59,200 2,771 65,100 65,200 3,131 53,200 53,300 2,417 59,200 59,300 2,777 65,200 65,300 3,137 53,300 53,400 2,423 59,300 59,400 2,783 65,300 65,400 3,143 53,400 53,500 2,429 59,400 59,500 2,789 65,400 65,500 3,149 53,500 53,600 2,435 59,500 59,600 2,795 65,500 65,600 3,155 53,600 53,700 2,441 59,600 59,700 2,801 65,600 65,700 3,161 53,700 53,800 2,447 59,700 59,800 2,807 65,700 65,800 3,167 53,800 53,900 2,453 59,800 59,900 2,813 65,800 65,900 3,173 53,900 54,000 2,459 59,900 60,000 2,819 65,900 66,000 3,179 54,000 54,000 54,100 2,465 60,000 60,100 2,825 66,000 66,100 3,185 54,100 54,200 2,471 60,100 60,200 2,831 66,100 66,200 3,191 54,200 54,300 2,477 60,200 60,300 2,837 66,200 66,300 3,197 54,300 54,400 2,483 60,300 60,400 2,843 66,300 66,400 3,203 54,400 54,500 2,489 60,400 60,500 2,849 66,400 66,500 3,209 54,500 54,600 2,495 60,500 60,600 2,855 66,500 66,600 3,215 54,600 54,700 2,501 60,600 60,700 2,861 66,600 66,700 3,221 54,700 54,800 2,507 60,700 60,800 2,867 66,700 66,800 3,227 54,800 54,900 2,513 60,800 60,900 2,873 66,800 66,900 3,233 54,900 55,000 2,519 60,900 61,000 2,879 66,900 67,000 3,239 55,000 55,000 55,100 2,525 61,000 61,100 2,885 67,000 67,100 3,245 55,100 55,200 2,531 61,100 61,200 2,891 67,100 67,200 3,251 55,200 55,300 2,537 61,200 61,300 2,897 67,200 67,300 3,257 55,300 55,400 2,543 61,300 61,400 2,903 67,300 67,400 3,263 55,400 55,500 2,549 61,400 61,500 2,909 67,400 67,500 3,269 55,500 55,600 2,555 61,500 61,600 2,915 67,500 67,600 3,275 55,600 55,700 2,561 61,600 61,700 2,921 67,600 67,700 3,281 55,700 55,800 2,567 61,700 61,800 2,927 67,700 67,800 3,287 55,800 55,900 2,573 61,800 61,900 2,933 67,800 67,900 3,293 55,900 56,000 2,579 61,900 62,000 2,939 67,900 68,000 3,299 56,000 62,000 56,000 56,100 2,585 62,000 62,100 2,945 68,000 68,100 3,305 56,100 56,200 2,591 62,100 62,200 2,951 68,100 68,200 3,311 56,200 56,300 2,597 62,200 62,300 2,957 68,200 68,300 3,317 56,300 56,400 2,603 62,300 62,400 2,963 68,300 68,400 3,323 56,400 56,500 2,609 62,400 62,500 2,969 68,400 68,500 3,329 56,500 56,600 2,615 62,500 62,600 2,975 68,500 68,600 3,335 56,600 56,700 2,621 62,600 62,700 2,981 68,600 68,700 3,341 56,700 56,800 2,627 62,700 62,800 2,987 68,700 68,800 3,347 56,800 56,900 2,633 62,800 62,900 2,993 68,800 68,900 3,353 56,900 57,000 2,639 62,900 63,000 2,999 68,900 69,000 3,359

(Rev 10/01/2018)

Page 27

2018 Regular Tax Table

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 69,000 69,000 69,100 3,365 75,001 75,101 3,725 81,001 81,101 4,290 69,100 69,200 3,371 75,101 75,201 3,731 81,101 81,201 4,297 69,200 69,300 3,377 75,201 75,301 3,737 81,201 81,301 4,304 69,300 69,400 3,383 75,301 75,401 3,743 81,301 81,401 4,410 69,400 69,500 3,389 75,401 75,501 3,749 81,401 81,501 4,417 69,500 69,600 3,395 75,501 75,601 3,755 81,501 81,601 4,424 69,600 69,700 3,401 75,601 75,701 3,761 81,601 81,701 4,431 69,700 69,800 3,407 75,701 75,801 3,767 81,701 81,801 4,438 69,800 69,900 3,413 75,801 75,901 3,773 81,801 81,901 4,445 69,900 70,000 3,419 75,901 76,001 3,779 81,901 82,001 4,452 70,000 70,000 70,100 3,425 76,001 76,101 3,785 82,001 82,101 4,459 70,100 70,200 3,431 76,101 76,201 3,791 82,101 82,201 4,466 70,200 70,300 3,437 76,201 76,301 3,797 82,201 82,301 4,473 70,300 70,400 3,443 76,301 76,401 3,803 82,301 82,401 4,479 70,400 70,500 3,449 76,401 76,501 3,809 82,401 82,501 4,486 70,500 70,600 3,455 76,501 76,601 3,815 82,501 82,601 4,593 70,600 70,700 3,461 76,601 76,701 3,821 82,601 82,701 4,600 70,700 70,800 3,467 76,701 76,801 3,827 82,701 82,801 4,607 70,800 70,900 3,473 76,801 76,901 3,833 82,801 82,901 4,614 70,900 71,000 3,479 76,901 77,001 3,839 82,901 83,001 4,621 71,000 71,000 71,100 3,485 77,001 77,101 3,845 83,001 83,101 4,628 71,100 71,200 3,491 77,101 77,201 3,851 83,101 83,201 4,635 71,200 71,300 3,497 77,201 77,301 3,857 83,201 83,301 4,642 71,300 71,400 3,503 77,301 77,401 3,863 83,301 83,401 4,648 71,400 71,500 3,509 77,401 77,501 3,869 83,401 83,501 4,655 71,500 71,600 3,515 77,501 77,601 3,875 83,501 83,601 4,662 71,600 71,700 3,521 77,601 77,701 3,881 83,601 83,701 4,769 71,700 71,800 3,527 77,701 77,801 3,887 83,701 83,801 4,776 71,800 71,900 3,533 77,801 77,901 3,893 83,801 83,901 4,783 71,900 72,000 3,539 77,901 78,001 3,899 83,901 84,001 4,790 72,000 72,000 72,100 3,545 78,001 78,101 3,905 84,001 84,101 4,797 72,100 72,200 3,551 78,101 78,201 3,911 84,101 84,201 4,804 72,200 72,300 3,557 78,201 78,301 3,917 84,201 84,301 4,811 72,300 72,400 3,563 78,301 78,401 3,923 84,301 84,401 4,817 72,400 72,500 3,569 78,401 78,501 3,929 84,401 84,501 4,824 72,500 72,600 3,575 78,501 78,601 3,935 84,501 84,601 4,831 72,600 72,700 3,581 78,601 78,701 3,941 84,601 84,701 4,878 72,700 72,800 3,587 78,701 78,801 3,947 84,701 84,801 4,885 72,800 72,900 3,593 78,801 78,901 3,953 84,801 84,901 4,892 72,900 73,000 3,599 78,901 79,001 3,959 84,901 85,001 4,899 73,000 73,000 73,100 3,605 79,001 79,101 3,965 85,001 85,101 4,906 73,100 73,200 3,611 79,101 79,201 3,971 85,101 85,201 4,913 73,200 73,300 3,617 79,201 79,301 3,977 85,201 85,301 4,920 73,300 73,400 3,623 79,301 79,401 4,072 85,301 85,401 4,926 73,400 73,500 3,629 79,401 79,501 4,079 85,401 85,501 4,933 73,500 73,600 3,635 79,501 79,601 4,086 85,501 85,601 4,940 73,600 73,700 3,641 79,601 79,701 4,093 85,601 85,701 4,947 73,700 73,800 3,647 79,701 79,801 4,100 85,701 85,801 4,954 73,800 73,900 3,653 79,801 79,901 4,107 85,801 85,901 4,961 73,900 74,000 3,659 79,901 80,001 4,114 85,901 86,001 4,968 74,000 74,000 74,100 3,665 80,001 80,101 4,121 74,100 74,200 3,671 80,101 80,201 4,128 . 74,200 74,300 3,677 80,201 80,301 4,135 PLEASE NOTE: 74,300 74,400 3,683 80,301 80,401 4,241 74,400 74,500 3,689 80,401 80,501 4,248 For $86,001 and over, your 74,500 74,600 3,695 80,501 80,601 4,255 . ° 74,600 74,700 3,701 80,601 80,701 4,262 tax is $4,968 + 6.9% of the 74,700 74,800 3,707 80,701 80,801 4,269 74,800 74,900 3.713 80,801 80,901 4276 excess over $86,000 74,900 75,001 3,719 80,901 81,001 4,283

(Rev 10/01/2018)

Page 28

ARKANSAS INDIVIDUAL INCOME TAX INDEX TO INSTRUCTIONS

2018

Adjustments to INCOME............::ceeeeeeees Adoption Expense Credit. Alimony Paid

Alimony Received. Amended Returns. Amount You Owe or Refund Due Annuities

B Baby Sharon’s Children’s Catastrophic

Illness Program AR1000-CO Blindness - Personal Credit Border City Exemption.... Business Income and Expenses . Business Incentive Tax Credits

c

Capital Gains and Losses. Casualty and Theft Losses .... AR3, 16 Check Offs... AR1000-CO Child and Dependent Care Expense -

Credit fOr... cece eseeteecteeeeseeeeneneneneeeee Child Support - Exempt Income. Contributions - Charitable..... Credits Against Tax.......... AR1000TC, 11, 13-14 Credit for Tax Paid to Another State......... AR1000TC

- AR1000D, 5, 12

D

Deafness - Personal Credit

Definitions

Depletion Allowance Rates

Depreciation

Developmentally Disabled Individual - Credit for.

Disability Income

Disabled Individual Adjustment.

-AR1000ADJ

Identity Theft... cece eerie 5 Income - Exempt from Tax. Income to be Reported.. Individual Retirement Accounts:

Contributions to «0.0.0... AR1000ADJ

Distributions from -10, 12

Phaseout Chart ... 18 Interest Expense .AR3, 16 Interest Income. .AR4, 12 Interest - Penalty on Premature

Withdrawal of Savings .... AR1000ADJ Itemized Deductions... AR3, 13, 16, 17 IRA Distributions and

Fully Taxable Annuities .......0.00000ceee 12 K Keogh Plan - Deduction for ............ AR1000ADJ L

Life Insurance Long-Term Intergenerational Trus' Lump-sum Distributions.......0..0..0.eeeee

M Mailing Information Married Persons - Filing Joint

or Separate Returns ............cceeeeeeeee 10-13 Medical and Dental Expenses. ..AR3, 16-17 . AR1000ADJ

Medical Savings Accounts.... Mileage Allowance Rates ..........0.00:ceeeee 19 Military Compensation -

Exempt Amount ........0..:::cceeeseseereereeeeee 10-12 Military Personnel -

Home of ReCOMd ...........ccceeseeeeesseeeeeeee 7, 8,12

Minister’s Income - Rental Value of Home.

pa aeter Relet Program even Miscellaneous Itemized Deductions 16-17

ri , Moving Expense.......................AR1000ADJ, 19 E Early Childhood Credit........0.0.00.0cceeeeeees 14 N Electronic Filing . 4 Net Operating Loss (NOL).........::00 AR-OI, 13 Estimated Tax. 14 Newborn Umbilical Cord Blood Extension of Time to File oo... 9 Initiative sess essseteeessseetetes AR1000-CO F fe} Farm Income and Expense&...........:cccceeees 12 Organ Donor Awareness Filing Requirements. Education Program... . AR1000-CO Filing Status Other Gains and Losses Forms (How to Obtain) ..........ccccscceeeeeeeteteees 2 Other INCOME... cece eee cece eeeeeeee G P Gambling Partnerships .........ccccccssseesseesseesseeestesstesssessseeee Gifts - Exempt Income Pay by Credit Card Gifts to Charity......... Payments

Penalty:

H Head of Household..............ccccceceeeeeees 10-11

Early Withdrawal of Savings.......... AR1000ADJ Frivolous Return Late Filing..... Late Payment Pensions and Annuities . Personal Tax Credits ............... Proration of Itemized Deductions

Railroad Retirement Benefits..............0.00:00 10 Refund or Amount You Owe. Rental Income Request Copies of Tax Returns ............0 6 Retirement -

First $6,000 Exempt Royalties

s Sale of Home Scholarships, Fellowships, and Grants... School for the Blind, Contribution to School for the Deaf, Contribution to Self-employed Health Insurance. Set Off Refunds 65 Special Personal Credit Social Security Benefits... Standard or Itemized Deduction. Stipends. Student Loan Interest .

AR1000-CO

. AR1000-CO . AR1000ADJ 15 11 10 13 9,13 AR1000ADJ, 18

T Tax Proration .... Tax Computation

Taxes You May Deduct... Teacher Qualified Classroom Investment Expense Texarkana - Exemption Tuition Savings Program seteteesesess-AR1000ADJ, AR1000-CO

-AR1000ADJ . AR1000ADJ

U Underestimate Penalty Unemployment Compensation

Vv Veterans Benefits - Exempt.............::cceeee 10 VOUCHELS........ccececceteseeesceteceseeseseeesteeeeeneneecseeee 15

WwW.

Wages, Salaries, Tips.......0.0.0c cece 1 When to File .. Where to File. Who Must File... Widow(er), Qualifying . Workers Compensation ............::c:cccceeeeeeee 10

Page 29

397207 PRESORTED State of Arkansas STANDARD State Income Tax US. pape P. O. Box 1000 STATE OF Little Rock, AR 72203-1000 ARKANSAS.

BEFORE YOU MAIL YOUR RETURN CHECKLIST

YOU MUST FILE BY APRIL 15, 2019

[_] 1. Is your name and address correct on the preprinted color label? If so, it should be placed on the front of your return. (Use this label even if you take your return to another person for preparation or you use software to prepare it.) If not, did you enter the name(s) and address for you and your spouse in the space pro- vided on the front of your return?

. Did you enter the correct Social Security Number(s) for you and your spouse? (You must enter the SSN(s) on the return whether you use the color peel off label or not.)

O

3. Did you use the correct filing status column and the correct taxable income to find your tax from the tax table?

4. Did you attach all W-2(s)? 5. Did you add and subtract correctly when calculating refund or amount owed? 6. Did you sign and date your return?

7. Did you keep a complete copy of your return for your records? (Keep for 6 years).

OOOodddad oO

8. Have you mailed your return by APRIL 15, 2019?

PLEASE ALLOW UP TO 10 WEEKS FOR YOUR RETURN TO PROCESS.

1. Name(s) of institution(s): _________________________________________________________ Check one: 2-Year 4-Year Technical Institute 2. Total tuition paid by taxpayer: (See Instructions) ...................................................................2 3. Multiply Line 2 by 50% (.50): .....................................................................................................3 4. Enter the appropriate Weighted Average Tuition from the table below: (See Instructions) ....4 5. Enter the lesser of Line 3 or Line 4 here and on Form AR3, Line 19: .......................................5 Instructions This deduction is allowed for a portion of the tuition paid by the taxpayer as tuition for the taxpayer, the taxpayer’s spouse or their dependent. Line 1 Enter the name(s) of institution(s). Study must be for an associate, undergraduate or graduate degree. The institution(s) can be located out of Arkansas, but you must use the Arkansas Weighted Average Tuition in determining the maximum allowable deduction. Line 2 Enter the total amount of tuition paid. Reduce the amount of tuition paid by any reimbursements from scholarships, grants, and/or fellowships. Do not include expenses paid for fees, books, or lodging. Line 3 Enter 50% of Line 2, tuition paid. Line 4 From the list below, choose the type of institution attended and enter the corresponding amount from the 50% of Weighted Average Tuition column. Type of Institution 50% of Weighted Average Tuition 2-year Colleges $2,055 4-year Colleges $4,370 Technical Institutes $772 Line 5 Enter this amount on Itemized Deductions (AR3), Line 19. NOTE: If you completed more than one AR1075, total the amounts from Line 5 on each form and enter on AR3, Line 19. AR1075 2018 ONE FORM PER STUDENT PER TYPE OF INSTITUTION Taxpayer’s Name Taxpayer’s Social Security Number Student Attending Institution Student’s Social Security Number Relationship to Taxpayer AR1075 (R 10/09/2018) 00 00 00 00 ARKANSAS INDIVIDUAL INCOME TAX DEDUCTION FOR TUITION PAID TO POST-SECONDARY EDUCATIONAL INSTITUTIONS ITSE181 PRINT FORM CLEAR FORM

(PRINT FOR a ARA684 woe 2018

ITCT

ARKANSAS INDIVIDUAL INCOME TAX CASUALTIES AND THEFTS

Primary’s Legal Name Primary’s Social Security Number

SECTION A - Personal Use Property (Use this section to report casualties and thefts of property not used in a trade or business or for income-producing purposes. If reporting a casualty loss from a disaster, see the instructions before completing this section.)

1 Description of properties (show type, location, and date acquired for each property). Use a separate line for each property lost or damaged from the same casualty or theft. You must use a separate Form AR4684 (through line 12) for each casualty or theft event involving personal use property.

Property A

Property B

Property C

Property D

Properties A B c D 00 00 00 00

2 Cost or other basis of each property .

3 Insurance or other reimbursement (whether or not you filed a claim) (see instructions) Note: If line 2 is more than line 3, skip line 4.

4 Gain from casualty or theft. If line 3 is more than line 2, enter the difference here and skip lines 5 through 9 for that column. See instructions if line 3 includes insurance or other reimbursement you did not claim, or you

00 00 00 00

received payment for your loss in a later tax year ... 4 00

5 Fair market value before casualty or theft 5 00 6 Fair market value after casualty or theft 6 00 7 Subtract line 6 from line 5 . 7 00 8 Enter the smaller of line 2 or line 7 8 00 9 Subtract line 3 from line 8. If zero or less, enter -O- .........0.0..... 9 00 10 Casualty or theft loss. Add the amounts on line 9 in columns A through D . 00 11 Enter $100 00

12 Subtract line 11 from line 10. If zero or less; Enter -O- .....c.cccccccccsessssssssscscecescssssscscsessecsssssssscsssssssssesesessssssteceeseesessssseteceseseseacese 00 Caution: Use only one Form AR4684 for lines 13 through 18.

13 Add the amounts on line 12 of all Forms AR4684 00 14 Add the amounts on line 4 of all Forms AR4684 00 Caution: See instructions before completing line 15. 15 e Ifline 14 is more than line 13, enter the difference here and adjust on Form AR1000D accordingly. Do not complete the restofthissection, = Et... 15 00 ¢ If line 14 is equal to line 13, enter -O- here. Do not complete the rest of this section. e If line 14 is less than line 13, enter -0- here and go to line 16. 16 Add lines 14 and 15. Subtract the result from line 13 00

17 Enter 10% of your adjusted gross income from Form AR1000F / AR1000NR, line 26. Estates and trusts, see instructions ..... 17 00

18 Subtract line 17 from line 16. If zero or less, enter -0-. Also enter the result on AR3, line 18. Estates and trusts, enter the result on the “Other deductions” line of your tax return

00

Note: If you have business and income-producing property for which casualty or theft gain or loss occured, please attach a statement to report amounts. Enter the amount from Income-producing property on AR3, Line 27. Report Income-producing property used as an employee on AR3, Line 21. Any other gains or losses from business and income-producing property are to be reported on AR1000F/AR1000NR, Line 15. Amounts reported must be in accordance to ACA 26-51-424.

AR4684 (R 12/21/2018)

“EQUAL OPPORTUNITY EMPLOYER”

STATE OF ARKANSAS REVENUE DIVISION

Individual Income Tax Department of Finance Ledbetter Building, Room 2300

7th and Wolfe Streets and Administration Post Office Box 3628

Little Rock, Arkansas 72203-3628

Phone: (501) 682-7225

Fax: (501) 682-7691

www.dfa.arkansas.gov 2018 Indexed Tax Brackets

The new indexed tax tables are based on the following brackets:

If you use a formula to calculate Arkansas income tax, the results must match the table exactly. The calculations in the table are made at the midpoint of each income level.

EXAMPLE 1: For income level $75,900 to $76,000.

($75,900+$76,000)/2=$75,950 x .06 = $4,557.00 - $777.95 = $3,779.05 rounded to $3,779.00

Tax from table: $3,779.00

EXAMPLE 2: For income level $14,800 to $14,900.

($14,800 + $14,900)/2=$14,850 x .044 = $653.40 – $290.47 = $362.93 rounded to $363.00

Tax from table: $363.00 At Least But Not More Than Tax Rate $0 $4,499 0.9% $4,500 $8,899 2.4% minus $67.49 $8,900 $13,399 3.4% minus $156.48 $13,400 $22,199 4.4% minus $290.47 $22,200 $37,199 5.0% minus $405.96 $37,200 $79,300 6.0% minus $777.95 $79,301 $80,300 6.9% minus $1,402.74 $80,301 $81,300 6.9% minus $1,302.74 $81,301 $82,500 6.9% minus $1,202.74 $82,501 $83,600 6.9% minus $1,102.74 $83,601 $84,600 6.9% minus $1,002.74 $84,601 and above 6.9% minus $962.74

2018 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 and AR1000NR. 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, 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 28(A) and 28(B) to figure your tax. AR1000NR Nonresident and Part Year Individual Income Tax Use the Net Taxable Income on Lines 28(A) and 28(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. (R 7/30/2018)

2018 Low Income Tax Tables 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, military retirement 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 from Line 26, AR1000F/AR1000NR, in the appropriate table below. Your tax is to the right of this amount. Enter the tax on Line 29, AR1000F/AR1000NR. 0 12,260 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 15,101 15,201 15,301 15,401 15,501 15,601 15,701 15,801 12,259 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 15,200 15,300 15,400 15,500 15,600 15,700 15,800 15,900 Head of Household/Qualifying Widow(er) with 1 or No Dependents (FILING STATUS 3 or 6) FROM TO YOUR TAX IS *Above $22,500, 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 $15,900 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 37 45 52 59 67 74 82 89 96 104 111 119 126 133 141 148 156 163 170 178 185 193 200 207 215 222 230 237 244 252 259 267 274 281 289 298 306 0 17,431 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 21,301 21,401 21,501 21,601 21,701 21,801 21,901 22,001 22,101 22,201 22,301 22,401 0 20,778 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 24,201 24,301 24,401 24,501 24,601 24,701 24,801 24,901 25,001 25,101 25,201 25,301 17,430 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 21,400 21,500 21,600 21,700 21,800 21,900 22,000 22,100 22,200 22,300 22,400 22,500 20,777 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 24,300 24,400 24,500 24,600 24,700 24,800 24,900 25,000 25,100 25,200 25,300 25,400 0

105

118

132

145 158 172

185 199

212

225 239

252 266 279 292 306 319

333 346 359

373 386

400

413 426

440

453 467

480 493

507

520

534

547 560

574

587 619 633 647 661 675 689

703

717 731 745 *Above $25,400, use Standard or Itemized Deductions and Regular Tax Table (Rev 10/03/2018) 0 76 86 96

107

117

128

138

148 159 169

180 190

200

211

221

232

242

252 263

273

284 294

304

315

325 336 346 356 367

377

388 398

408 419 429

440

450 460

471

481 492

502

512

523

533

544

554 564 575 585 596

2018 Low Income Tax Tables 0 24,882 0 24,883 24,900 122 24,901 25,000 134

25,001 25,100 145

25,101 25,200 157 25,201 25,300 168 25,301 25,400 179 25,401 25,500 191 25,501 25,600 202 25,601 25,700 214

25,701 25,800 225 25,801 25,900 236 25,901 26,000 248 26,001 26,100 259 26,101 26,200 271 26,201 26,300 282 26,301 26,400 293 26,401 26,500 305 26,501 26,600 316 26,601 26,700 346 26,701 26,800 358 26,801 26,900 370 26,901 27,000 382 27,001 27,100 394 27,101 27,200 406

27,201 27,300 418

27,301 27,400 430

27,401 27,500 442 27,501 27,600 454 27,601 27,700 466

27,701 27,800 478 27,801 27,900 490 27,901 28,000 502

28,001 28,100 514 28,101 28,200 526

28,201 28,300 538

28,301 28,400 550 28,401 28,500 562 28,501 28,600 574 28,601 28,700 586 28,701 28,800 598 28,801 28,900 610 28,901 29,000 622 29,001 29,100 634 29,101 29,200 646 29,201 29,300 658 29,301 29,400 670 29,401 29,500 682 29,501 29,600 694 29,601 29,700 706 29,701 29,800 718 29,801 29,900 730 29,901 30,000 742

30,001 30,100 754 30,101 30,200 766

30,201 30,300 778 30,301 30,400 790

30,401 30,500 802 30,501 30,600 814 30,601 30,700 826

30,701 30,800 838 30,801 30,900 850 30,901 31,000 862

31,001 31,100 874 31,101 31,200 886 31,201 31,300 898 31,301 31,400 910 31,401 31,500 922 31,501 31,600 934 31,601 31,700 946 31,701 31,800 958 *Above $31,800 use Standard or Itemized Deductions and Regular Tax Table 0 20,674 0 20,675 20,700 85 20,701 20,800 96 20,801 20,900 107 20,901 21,000 119

21,001 21,100 130

21,101 21,200 142

21,201 21,300 153 21,301 21,400 164 21,401 21,500 176 21,501 21,600 187 21,601 21,700 199

21,701 21,800 210 21,801 21,900 221 21,901 22,000 233

22,001 22,100 244 22,101 22,200 256 22,201 22,300 267

22,301 22,400 278 22,401 22,500 290 22,501 22,600 301 22,601 22,700 313

22,701 22,800 324 22,801 22,900 335 22,901 23,000 347

23,001 23,100 358

23,101 23,200 370

23,201 23,300 381 23,301 23,400 392

23,401 23,500 404 23,501 23,600 415 23,601 23,700 427

23,701 23,800 438 23,801 23,900 449 23,901 24,000 461

24,001 24,100 472

24,101 24,200 484 24,201 24,300 495 24,301 24,400 506

24,401 24,500 518 24,501 24,600 529 24,601 24,700 541

24,701 24,800 552 24,801 24,900 563 24,901 25,000 575 25,001 25,100 586 25,101 25,200 598 25,201 25,300 609 25,301 25,400 620 25,401 25,500 632 Married Filing Joint (FILING STATUS 2) With One or No Dependents IF YOUR ADJUSTED GROSS INCOME IS FROM TO YOUR TAX IS *Above $25,500, use Standard or Itemized Deductions and Regular Tax Table IF YOUR ADJUSTED GROSS INCOME IS FROM TO YOUR TAX IS (Rev 10/03/2018) Married Filing Joint (FILING STATUS 2) With Two or More Dependents

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 54 10,000 10,100 185 100 200 1 5,100 5,200 56 10,100 10,200 189 200 300 2 5,200 5,300 59 10,200 10,300 192 300 400 3 5,300 5,400 61 10,300 10,400 195 400 500 4 5,400 5,500 63 10,400 10,500 199 500 600 5 5,500 5,600 66 10,500 10,600 202 600 700 6 5,600 5,700 68 10,600 10,700 206 700 800 7 5,700 5,800 71 10,700 10,800 209 800 900 8 5,800 5,900 73 10,800 10,900 212 900 1,000 9 5,900 6,000 75 10,900 11,000 216 1,000 6,000 11,000 1,000 1,100 9 6,000 6,100 78 11,000 11,100 219 1,100 1,200 10 6,100 6,200 80 11,100 11,200 223 1,200 1,300 11 6,200 6,300 83 11,200 11,300 226 1,300 1,400 12 6,300 6,400 85 11,300 11,400 229 1,400 1,500 13 6,400 6,500 87 11,400 11,500 233 1,500 1,600 14 6,500 6,600 90 11,500 11,600 236 1,600 1,700 15 6,600 6,700 92 11,600 11,700 240 1,700 1,800 16 6,700 6,800 95 11,700 11,800 243 1,800 1,900 17 6,800 6,900 97 11,800 11,900 246 1,900 2,000 18 6,900 7,000 99 11,900 12,000 250 2,000 7,000 12,000

2,000 2,100 18 7,000 7,100 102 12,000 12,100 253 2,100 2,200 19 7,100 7,200 104 12,100 12,200 257 2,200 2,300 20 7,200 7,300 107 12,200 12,300 260 2,300 2,400 21 7,300 7,400 109 12,300 12,400 263 2,400 2,500 22 7,400 7,500 111 12,400 12,500 267 2,500 2,600 23 7,500 7,600 114 12,500 12,600 270 2,600 2,700 24 7,600 7,700 116 12,600 12,700 274 2,700 2,800 25 7,700 7,800 119 12,700 12,800 277 2,800 2,900 26 7,800 7,900 121 12,800 12,900 280 2,900 3,000 27 7,900 8,000 123 12,900 13,000 284 3,000 8,000 13,000 3,000 3,100 27 8,000 8,100 126 13,000 13,100 287 3,100 3,200 28 8,100 8,200 128 13,100 13,200 291 3,200 3,300 29 8,200 8,300 131 13,200 13,300 294 3,300 3,400 30 8,300 8,400 133 13,300 13,400 297 3,400 3,500 31 8,400 8,500 135 13,400 13,500 301 3,500 3,600 32 8,500 8,600 138 13,500 13,600 306 3,600 3,700 33 8,600 8,700 140 13,600 13,700 310

3,700 3,800 34 8,700 8,800 143 13,700 13,800 315 3,800 3,900 35 8,800 8,900 145 13,800 13,900 319 3,900 4,000 36 8,900 9,000 148 13,900 14,000 323 4,000 9,000 14,000 4,000 4,100 36 9,000 9,100 151 14,000 14,100 328 4,100 4,200 37 9,100 9,200 155 14,100 14,200 332 4,200 4,300 38 9,200 9,300 158 14,200 14,300 337 4,300 4,400 39 9,300 9,400 161 14,300 14,400 341 4,400 4,500 40 9,400 9,500 165 14,400 14,500 345 4,500 4,600 42 9,500 9,600 168 14,500 14,600 350 4,600 4,700 44 9,600 9,700 172 14,600 14,700 354 4,700 4,800 47 9,700 9,800 175 14,700 14,800 359 4,800 4,900 49 9,800 9,900 178 14,800 14,900 363 4,900 5,000 51 9,900 10,000 182 14,900 15,000 367 (Rev 10/01/2018) 2018 Regular Tax Table Instructions: 1. Find your net taxable income from Line 28, AR1000F/AR1000NR, 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 Line 27 (standard deduction or your itemized deductions) from Line 26 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 our 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 15,100 372 21,000 21,100 636 27,000 27,100 947 15,100 15,200 376 21,100 21,200 640 27,100 27,200 952 15,200 15,300 381 21,200 21,300 645 27,200 27,300 957 15,300 15,400 385 21,300 21,400 649 27,300 27,400 962 15,400 15,500 389 21,400 21,500 653 27,400 27,500 967 15,500 15,600 394 21,500 21,600 658 27,500 27,600 972 15,600 15,700 398 21,600 21,700 662 27,600 27,700 977 15,700 15,800 403 21,700 21,800 667 27,700 27,800 982 15,800 15,900 407 21,800 21,900 671 27,800 27,900 987 15,900 16,000 411 21,900 22,000 675 27,900 28,000 992 16,000 22,000 28,000 16,000 16,100 416 22,000 22,100 680 28,000 28,100 997 16,100 16,200 420 22,100 22,200 684 28,100 28,200 1,002 16,200 16,300 425 22,200 22,300 707 28,200 28,300 1,007 16,300 16,400 429 22,300 22,400 712 28,300 28,400 1,012 16,400 16,500 433 22,400 22,500 717 28,400 28,500 1,017 16,500 16,600 438 22,500 22,600 722 28,500 28,600 1,022 16,600 16,700 442 22,600 22,700 727 28,600 28,700 1,027 16,700 16,800 447 22,700 22,800 732 28,700 28,800 1,032 16,800 16,900 451 22,800 22,900 737 28,800 28,900 1,037 16,900 17,000 455 22,900 23,000 742 28,900 29,000 1,042 17,000 23,000 29,000 17,000 17,100 460 23,000 23,100 747 29,000 29,100 1,047 17,100 17,200 464 23,100 23,200 752 29,100 29,200 1,052 17,200 17,300 469 23,200 23,300 757 29,200 29,300 1,057 17,300 17,400 473 23,300 23,400 762 29,300 29,400 1,062 17,400 17,500 477 23,400 23,500 767 29,400 29,500 1,067 17,500 17,600 482 23,500 23,600 772 29,500 29,600 1,072 17,600 17,700 486 23,600 23,700 777 29,600 29,700 1,077 17,700 17,800 491 23,700 23,800 782 29,700 29,800 1,082 17,800 17,900 495 23,800 23,900 787 29,800 29,900 1,087 17,900 18,000 499 23,900 24,000 792 29,900 30,000 1,092 18,000 24,000 30,000 18,000 18,100 504 24,000 24,100 797 30,000 30,100 1,097

18,100 18,200 508 24,100 24,200 802 30,100 30,200 1,102

18,200 18,300 513 24,200 24,300 807 30,200 30,300 1,107

18,300 18,400 517 24,300 24,400 812 30,300 30,400 1,112

18,400 18,500 521 24,400 24,500 817 30,400 30,500 1,117 18,500 18,600 526 24,500 24,600 822 30,500 30,600 1,122 18,600 18,700 530 24,600 24,700 827 30,600 30,700 1,127

18,700 18,800 535 24,700 24,800 832 30,700 30,800 1,132 18,800 18,900 539 24,800 24,900 837 30,800 30,900 1,137 18,900 19,000 543 24,900 25,000 842 30,900 31,000 1,142 19,000 25,000 31,000 19,000 19,100 548 25,000 25,100 847 31,000 31,100 1,147 19,100 19,200 552 25,100 25,200 852 31,100 31,200 1,152 19,200 19,300 557 25,200 25,300 857 31,200 31,300 1,157 19,300 19,400 561 25,300 25,400 862 31,300 31,400 1,162 19,400 19,500 565 25,400 25,500 867 31,400 31,500 1,167 19,500 19,600 570 25,500 25,600 872 31,500 31,600 1,172 19,600 19,700 574 25,600 25,700 877 31,600 31,700 1,177 19,700 19,800 579 25,700 25,800 882 31,700 31,800 1,182 19,800 19,900 583 25,800 25,900 887 31,800 31,900 1,187 19,900 20,000 587 25,900 26,000 892 31,900 32,000 1,192 20,000 26,000 32,000 20,000 20,100 592 26,000 26,100 897 32,000 32,100 1,197 20,100 20,200 596 26,100 26,200 902 32,100 32,200 1,202 20,200 20,300 601 26,200 26,300 907 32,200 32,300 1,207 20,300 20,400 605 26,300 26,400 912 32,300 32,400 1,212 20,400 20,500 609 26,400 26,500 917 32,400 32,500 1,217 20,500 20,600 614 26,500 26,600 922 32,500 32,600 1,222 20,600 20,700 618 26,600 26,700 927 32,600 32,700 1,227 20,700 20,800 623 26,700 26,800 932 32,700 32,800 1,232 20,800 20,900 627 26,800 26,900 937 32,800 32,900 1,237 20,900 21,000 631 26,900 27,000 942 32,900 33,000 1,242 2018 Regular Tax Table (Rev 10/01/2018)

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 1,247 39,000 39,100 1,565 45,000 45,100 1,925 33,100 33,200 1,252 39,100 39,200 1,571 45,100 45,200 1,931 33,200 33,300 1,257 39,200 39,300 1,577 45,200 45,300 1,937 33,300 33,400 1,262 39,300 39,400 1,583 45,300 45,400 1,943 33,400 33,500 1,267 39,400 39,500 1,589 45,400 45,500 1,949 33,500 33,600 1,272 39,500 39,600 1,595 45,500 45,600 1,955 33,600 33,700 1,277 39,600 39,700 1,601 45,600 45,700 1,961 33,700 33,800 1,282 39,700 39,800 1,607 45,700 45,800 1,967 33,800 33,900 1,287 39,800 39,900 1,613 45,800 45,900 1,973 33,900 34,000 1,292 39,900 40,000 1,619 45,900 46,000 1,979 34,000 40,000 46,000 34,000 34,100 1,297 40,000 40,100 1,625 46,000 46,100 1,985 34,100 34,200 1,302 40,100 40,200 1,631 46,100 46,200 1,991 34,200 34,300 1,307 40,200 40,300 1,637 46,200 46,300 1,997 34,300 34,400 1,312 40,300 40,400 1,643 46,300 46,400 2,003 34,400 34,500 1,317 40,400 40,500 1,649 46,400 46,500 2,009 34,500 34,600 1,322 40,500 40,600 1,655 46,500 46,600 2,015 34,600 34,700 1,327 40,600 40,700 1,661 46,600 46,700 2,021 34,700 34,800 1,332 40,700 40,800 1,667 46,700 46,800 2,027 34,800 34,900 1,337 40,800 40,900 1,673 46,800 46,900 2,033 34,900 35,000 1,342 40,900 41,000 1,679 46,900 47,000 2,039 35,000 41,000 47,000 35,000 35,100 1,347 41,000 41,100 1,685 47,000 47,100 2,045 35,100 35,200 1,352 41,100 41,200 1,691 47,100 47,200 2,051 35,200 35,300 1,357 41,200 41,300 1,697 47,200 47,300 2,057 35,300 35,400 1,362 41,300 41,400 1,703 47,300 47,400 2,063 35,400 35,500 1,367 41,400 41,500 1,709 47,400 47,500 2,069 35,500 35,600 1,372 41,500 41,600 1,715 47,500 47,600 2,075 35,600 35,700 1,377 41,600 41,700 1,721 47,600 47,700 2,081

35,700 35,800 1,382 41,700 41,800 1,727 47,700 47,800 2,087 35,800 35,900 1,387 41,800 41,900 1,733 47,800 47,900 2,093 35,900 36,000 1,392 41,900 42,000 1,739 47,900 48,000 2,099 36,000 42,000 48,000 36,000 36,100 1,397 42,000 42,100 1,745 48,000 48,100 2,105 36,100 36,200 1,402 42,100 42,200 1,751 48,100 48,200 2,111 36,200 36,300 1,407 42,200 42,300 1,757 48,200 48,300 2,117 36,300 36,400 1,412 42,300 42,400 1,763 48,300 48,400 2,123 36,400 36,500 1,417 42,400 42,500 1,769 48,400 48,500 2,129 36,500 36,600 1,422 42,500 42,600 1,775 48,500 48,600 2,135 36,600 36,700 1,427 42,600 42,700 1,781 48,600 48,700 2,141 36,700 36,800 1,432 42,700 42,800 1,787 48,700 48,800 2,147 36,800 36,900 1,437 42,800 42,900 1,793 48,800 48,900 2,153 36,900 37,000 1,442 42,900 43,000 1,799 48,900 49,000 2,159 37,000 43,000 49,000 37,000 37,100 1,447 43,000 43,100 1,805 49,000 49,100 2,165 37,100 37,200 1,452 43,100 43,200 1,811 49,100 49,200 2,171 37,200 37,300 1,457 43,200 43,300 1,817 49,200 49,300 2,177 37,300 37,400 1,463 43,300 43,400 1,823 49,300 49,400 2,183 37,400 37,500 1,469 43,400 43,500 1,829 49,400 49,500 2,189 37,500 37,600 1,475 43,500 43,600 1,835 49,500 49,600 2,195 37,600 37,700 1,481 43,600 43,700 1,841 49,600 49,700 2,201 37,700 37,800 1,487 43,700 43,800 1,847 49,700 49,800 2,207 37,800 37,900 1,493 43,800 43,900 1,853 49,800 49,900 2,213 37,900 38,000 1,499 43,900 44,000 1,859 49,900 50,000 2,219 38,000 44,000 50,000 38,000 38,100 1,505 44,000 44,100 1,865 50,000 50,100 2,225 38,100 38,200 1,511 44,100 44,200 1,871 50,100 50,200 2,231 38,200 38,300 1,517 44,200 44,300 1,877 50,200 50,300 2,237 38,300 38,400 1,523 44,300 44,400 1,883 50,300 50,400 2,243 38,400 38,500 1,529 44,400 44,500 1,889 50,400 50,500 2,249 38,500 38,600 1,535 44,500 44,600 1,895 50,500 50,600 2,255 38,600 38,700 1,541 44,600 44,700 1,901 50,600 50,700 2,261 38,700 38,800 1,547 44,700 44,800 1,907 50,700 50,800 2,267 38,800 38,900 1,553 44,800 44,900 1,913 50,800 50,900 2,273 38,900 39,000 1,559 44,900 45,000 1,919 50,900 51,000 2,279 2018 Regular Tax Table (Rev 10/01/2018)

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 51,000 57,000 63,000 51,000 51,100 2,285 57,000 57,100 2,645 63,000 63,100 3,005 51,100 51,200 2,291 57,100 57,200 2,651 63,100 63,200 3,011 51,200 51,300 2,297 57,200 57,300 2,657 63,200 63,300 3,017 51,300 51,400 2,303 57,300 57,400 2,663 63,300 63,400 3,023 51,400 51,500 2,309 57,400 57,500 2,669 63,400 63,500 3,029 51,500 51,600 2,315 57,500 57,600 2,675 63,500 63,600 3,035 51,600 51,700 2,321 57,600 57,700 2,681 63,600 63,700 3,041 51,700 51,800 2,327 57,700 57,800 2,687 63,700 63,800 3,047 51,800 51,900 2,333 57,800 57,900 2,693 63,800 63,900 3,053 51,900 52,000 2,339 57,900 58,000 2,699 63,900 64,000 3,059 52,000 58,000 64,000 52,000 52,100 2,345 58,000 58,100 2,705 64,000 64,100 3,065 52,100 52,200 2,351 58,100 58,200 2,711 64,100 64,200 3,071 52,200 52,300 2,357 58,200 58,300 2,717 64,200 64,300 3,077 52,300 52,400 2,363 58,300 58,400 2,723 64,300 64,400 3,083 52,400 52,500 2,369 58,400 58,500 2,729 64,400 64,500 3,089 52,500 52,600 2,375 58,500 58,600 2,735 64,500 64,600 3,095 52,600 52,700 2,381 58,600 58,700 2,741 64,600 64,700 3,101 52,700 52,800 2,387 58,700 58,800 2,747 64,700 64,800 3,107 52,800 52,900 2,393 58,800 58,900 2,753 64,800 64,900 3,113 52,900 53,000 2,399 58,900 59,000 2,759 64,900 65,000 3,119 53,000 59,000 65,000 53,000 53,100 2,405 59,000 59,100 2,765 65,000 65,100 3,125 53,100 53,200 2,411 59,100 59,200 2,771 65,100 65,200 3,131 53,200 53,300 2,417 59,200 59,300 2,777 65,200 65,300 3,137 53,300 53,400 2,423 59,300 59,400 2,783 65,300 65,400 3,143 53,400 53,500 2,429 59,400 59,500 2,789 65,400 65,500 3,149 53,500 53,600 2,435 59,500 59,600 2,795 65,500 65,600 3,155 53,600 53,700 2,441 59,600 59,700 2,801 65,600 65,700 3,161 53,700 53,800 2,447 59,700 59,800 2,807 65,700 65,800 3,167 53,800 53,900 2,453 59,800 59,900 2,813 65,800 65,900 3,173 53,900 54,000 2,459 59,900 60,000 2,819 65,900 66,000 3,179 54,000 60,000 66,000 54,000 54,100 2,465 60,000 60,100 2,825 66,000 66,100 3,185 54,100 54,200 2,471 60,100 60,200 2,831 66,100 66,200 3,191 54,200 54,300 2,477 60,200 60,300 2,837 66,200 66,300 3,197 54,300 54,400 2,483 60,300 60,400 2,843 66,300 66,400 3,203 54,400 54,500 2,489 60,400 60,500 2,849 66,400 66,500 3,209 54,500 54,600 2,495 60,500 60,600 2,855 66,500 66,600 3,215 54,600 54,700 2,501 60,600 60,700 2,861 66,600 66,700 3,221 54,700 54,800 2,507 60,700 60,800 2,867 66,700 66,800 3,227 54,800 54,900 2,513 60,800 60,900 2,873 66,800 66,900 3,233 54,900 55,000 2,519 60,900 61,000 2,879 66,900 67,000 3,239 55,000 61,000 67,000 55,000 55,100 2,525 61,000 61,100 2,885 67,000 67,100 3,245 55,100 55,200 2,531 61,100 61,200 2,891 67,100 67,200 3,251 55,200 55,300 2,537 61,200 61,300 2,897 67,200 67,300 3,257 55,300 55,400 2,543 61,300 61,400 2,903 67,300 67,400 3,263 55,400 55,500 2,549 61,400 61,500 2,909 67,400 67,500 3,269 55,500 55,600 2,555 61,500 61,600 2,915 67,500 67,600 3,275 55,600 55,700 2,561 61,600 61,700 2,921 67,600 67,700 3,281 55,700 55,800 2,567 61,700 61,800 2,927 67,700 67,800 3,287 55,800 55,900 2,573 61,800 61,900 2,933 67,800 67,900 3,293 55,900 56,000 2,579 61,900 62,000 2,939 67,900 68,000 3,299 56,000 62,000 68,000 56,000 56,100 2,585 62,000 62,100 2,945 68,000 68,100 3,305 56,100 56,200 2,591 62,100 62,200 2,951 68,100 68,200 3,311 56,200 56,300 2,597 62,200 62,300 2,957 68,200 68,300 3,317 56,300 56,400 2,603 62,300 62,400 2,963 68,300 68,400 3,323 56,400 56,500 2,609 62,400 62,500 2,969 68,400 68,500 3,329 56,500 56,600 2,615 62,500 62,600 2,975 68,500 68,600 3,335 56,600 56,700 2,621 62,600 62,700 2,981 68,600 68,700 3,341 56,700 56,800 2,627 62,700 62,800 2,987 68,700 68,800 3,347 56,800 56,900 2,633 62,800 62,900 2,993 68,800 68,900 3,353 56,900 57,000 2,639 62,900 63,000 2,999 68,900 69,000 3,359 2018 Regular Tax Table (Rev 10/01/2018)

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 69,000 75,001 81,001 69,000 69,100 3,365 75,001 75,101 3,725 81,001 81,101 4,290 69,100 69,200 3,371 75,101 75,201 3,731 81,101 81,201 4,297 69,200 69,300 3,377 75,201 75,301 3,737 81,201 81,301 4,304 69,300 69,400 3,383 75,301 75,401 3,743 81,301 81,401 4,410 69,400 69,500 3,389 75,401 75,501 3,749 81,401 81,501 4,417 69,500 69,600 3,395 75,501 75,601 3,755 81,501 81,601 4,424 69,600 69,700 3,401 75,601 75,701 3,761 81,601 81,701 4,431 69,700 69,800 3,407 75,701 75,801 3,767 81,701 81,801 4,438 69,800 69,900 3,413 75,801 75,901 3,773 81,801 81,901 4,445 69,900 70,000 3,419 75,901 76,001 3,779 81,901 82,001 4,452 70,000 76,001 82,001 70,000 70,100 3,425 76,001 76,101 3,785 82,001 82,101 4,459 70,100 70,200 3,431 76,101 76,201 3,791 82,101 82,201 4,466 70,200 70,300 3,437 76,201 76,301 3,797 82,201 82,301 4,473 70,300 70,400 3,443 76,301 76,401 3,803 82,301 82,401 4,479 70,400 70,500 3,449 76,401 76,501 3,809 82,401 82,501 4,486 70,500 70,600 3,455 76,501 76,601 3,815 82,501 82,601 4,593 70,600 70,700 3,461 76,601 76,701 3,821 82,601 82,701 4,600 70,700 70,800 3,467 76,701 76,801 3,827 82,701 82,801 4,607 70,800 70,900 3,473 76,801 76,901 3,833 82,801 82,901 4,614 70,900 71,000 3,479 76,901 77,001 3,839 82,901 83,001 4,621 71,000 77,001 83,001 71,000 71,100 3,485 77,001 77,101 3,845 83,001 83,101 4,628 71,100 71,200 3,491 77,101 77,201 3,851 83,101 83,201 4,635 71,200 71,300 3,497 77,201 77,301 3,857 83,201 83,301 4,642 71,300 71,400 3,503 77,301 77,401 3,863 83,301 83,401 4,648 71,400 71,500 3,509 77,401 77,501 3,869 83,401 83,501 4,655 71,500 71,600 3,515 77,501 77,601 3,875 83,501 83,601 4,662 71,600 71,700 3,521 77,601 77,701 3,881 83,601 83,701 4,769 71,700 71,800 3,527 77,701 77,801 3,887 83,701 83,801 4,776 71,800 71,900 3,533 77,801 77,901 3,893 83,801 83,901 4,783 71,900 72,000 3,539 77,901 78,001 3,899 83,901 84,001 4,790 72,000 78,001 84,001 72,000 72,100 3,545 78,001 78,101 3,905 84,001 84,101 4,797 72,100 72,200 3,551 78,101 78,201 3,911 84,101 84,201 4,804 72,200 72,300 3,557 78,201 78,301 3,917 84,201 84,301 4,811 72,300 72,400 3,563 78,301 78,401 3,923 84,301 84,401 4,817 72,400 72,500 3,569 78,401 78,501 3,929 84,401 84,501 4,824 72,500 72,600 3,575 78,501 78,601 3,935 84,501 84,601 4,831 72,600 72,700 3,581 78,601 78,701 3,941 84,601 84,701 4,878 72,700 72,800 3,587 78,701 78,801 3,947 84,701 84,801 4,885 72,800 72,900 3,593 78,801 78,901 3,953 84,801 84,901 4,892 72,900 73,000 3,599 78,901 79,001 3,959 84,901 85,001 4,899 73,000 79,001 85,001 73,000 73,100 3,605 79,001 79,101 3,965 85,001 85,101 4,906 73,100 73,200 3,611 79,101 79,201 3,971 85,101 85,201 4,913 73,200 73,300 3,617 79,201 79,301 3,977 85,201 85,301 4,920 73,300 73,400 3,623 79,301 79,401 4,072 85,301 85,401 4,926 73,400 73,500 3,629 79,401 79,501 4,079 85,401 85,501 4,933 73,500 73,600 3,635 79,501 79,601 4,086 85,501 85,601 4,940 73,600 73,700 3,641 79,601 79,701 4,093 85,601 85,701 4,947 73,700 73,800 3,647 79,701 79,801 4,100 85,701 85,801 4,954 73,800 73,900 3,653 79,801 79,901 4,107 85,801 85,901 4,961 73,900 74,000 3,659 79,901 80,001 4,114 85,901 86,001 4,968 74,000 80,001 74,000 74,100 3,665 80,001 80,101 4,121 74,100 74,200 3,671 80,101 80,201 4,128

74,200 74,300 3,677 80,201 80,301 4,135

74,300 74,400 3,683 80,301 80,401 4,241 74,400 74,500 3,689 80,401 80,501 4,248

74,500 74,600 3,695 80,501 80,601 4,255

74,600 74,700 3,701 80,601 80,701 4,262

74,700 74,800 3,707 80,701 80,801 4,269

74,800 74,900 3,713 80,801 80,901 4,276

74,900 75,001 3,719 80,901 81,001 4,283 2018 Regular Tax Table (Rev 10/01/2018) PLEASE NOTE: For $86,001 and over, your tax is $4,968 + 6.9% of the excess over $86,000