Arkansas 2019 Individual Income Tax Forms and Instructions Full Year Resident Part Year Resident Nonresident Governor Asa Hutchinson 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. 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  View 1099-Gs ATAP is available 24 hours. (Registration is not required to make payments, check refund status or view 1099-Gs.) Pay tax by credit card (Vendor charges nominal fee) www.officialpayments.com or call (800) 272-9829 For your questions/comments: Manager, Individual Income Tax P. O. Box 3628 Little Rock, AR 72203-3628 Arkansas e file 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.gov/efile 7 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

Secure

Page 2 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  Access latest income tax info and archived news  Get e-file information You can e-mail questions to:

individual.income@dfa.arkansas.gov  

Mail

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 2144

Little Rock, AR 72203-2144 Be sure to apply sufficient postage or your return will not be delivered by the U.S. Postal Service. 

Phone

Individual Income Tax Hotline................................. (501) 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:  Taxpayer Assistance  Notices Received  Forms  Amended Returns  Audit and Examination  Payment Information 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.............. (501) 682-7106

Withholding Tax............................... (501) 682-7290

Collections....................................... (501) 682-5000

Revenue Legal Counsel.................. (501) 682-7030

Corporate Income Tax..................... (501) 682-4775

Sales and Use Tax.......................... (501) 682-7104

Problem Resolution and.................. (501) 682-7751

Tax Information Office (Offers In Compromise)

Internal Revenue Service................ (800) 829-1040

Social Security Administration......... (800) 772-1213

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. 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  View 1099-Gs (Registration is not required to make payments, check refund status or view 1099-Gs.)

Forms

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 3

Tax Help and Forms ........................................................................................................... 2

Electronic Filing................................................................................................................... 4

Special Information for 2019 .............................................................................................. 5

Identity Theft ....................................................................................................................... 5

If the IRS Audits You ........................................................................................................... 6

Information Exchange Programs with the IRS ................................................................... 6

Preservation of Tax Records .............................................................................................. 6

Request Copies of Arkansas Tax Returns .......................................................................... 6

Military Personnel ............................................................................................................... 7

Definitions ........................................................................................................................... 8 .

Instructions .................................................................................................................... 9-14

Form Inserts:

AR1000F

AR1000NR

AR3

AR4

AR1000ADJ

AR1000D AR-OI

AR1000TC

AR1000-CO

Consumer Use

Voter Registration

Instructions (continued)..................................................................................................... 15

Instructions for Form AR3, Itemized Deduction Schedule ........................................... 16-17

Student Loan Interest Worksheet ..................................................................................... 18

IRA Phase Out Chart ........................................................................................................ 18

Self-Employed Health Insurance Deduction Worksheet .................................................. 19

Mileage and Depletion Allowances ................................................................................... 19

Depreciation Information .................................................................................................. 19

How to Fill Out Your Check .............................................................................................. 19

For Taxpayers’ Information................................................................................................ 20

Taxpayer Bill of Rights ...................................................................................................... 21

Low Income Tax Tables ............................................................................................... 22-23

Regular Tax Table ........................................................................................................ 24-28 .

Index to Instructions ......................................................................................................... 29

Before Mailing Your Return Checklist .................................................................Back Cover CONTENTS

Page 4 ELECTRONIC FILING www.arkansas.gov/efile  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. gov/efile 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. www.officialpayments.com or call (800) 272-9829 PAY BY CREDIT CARD (Vendor charges nominal fee)

Page 5 SPECIAL INFORMATION FOR TAX YEAR 2019 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 14039, an identity theft affidavit, to support your claim.  Send a 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:

● Equifax - (800) 525-6285 ● Experian - (888) 397-3742 ● Trans-Union - (800) 680-7289 IDENTITY THEFT Multiple Direct Deposit (Act 774 of 2019): Beginning tax year 2019, Arkansas allows up to (2) bank accounts for direct deposit of taxpayer’s refund. Achieving a Better Life Experience Program (Act 825 of 2019): Contributions to an ABLE account established under §20-3-101 et seq. is deductible by up to $5,000 per taxpayer in a tax year. Limitation for Charitable Contributions increased (Act 870 of 2019): AGI limitation for cash contributions increased to 60% beginning in 2019. Tax Reform and Relief (Act 78 of 2017): Income tax rates have been reduced for those having net income less than $22,600. ADDITIONAL INFORMATION FOR TAX YEAR 2020 Tax Competitiveness and Relief (Act 182 of 2019): Marginal income tax rates have been amended and the top rate will be reduced to 6.6% beginning in 2020.

Page 6 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. IF THE IRS AUDITS YOU 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. 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.

Page 7 MILITARY PERSONNEL Military Pay Exemption (Act 1408 of 2013): Provides 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. Retirees cannot claim both the military retirement exemption and the $6,000 exemption for traditional IRA distributions (A.C.A 26-51-307(f)).” Please see instructions for lines 18A and 18b for details. 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 8 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 2019, 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 2019. 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 $4,200 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 $4,200 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 $4,200 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. DEFINITIONS

Page 9 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 15th. 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, 2020 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 III. (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. INSTRUCTIONS THESE INSTRUCTIONS ARE FOR GUIDANCE ONLY AND DO NOT STATE THE COMPLETE LAW WHO MUST FILE A TAX RETURN WHEN TO FILE You can file your calendar year original tax return any time after December 31, 2019, but NO LATER THAN April 15, 2020, (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 ½) 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 15th. 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 15th. 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 Nonresidents who received any gross income from Arkansas sources must file a return (regardless of marital status, filing status, or amount). NONRESIDENTS (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). PART YEAR RESIDENTS (Use Form AR1000NR) FULL YEAR RESIDENTS (Use Form AR1000F)

If your and your

file if GROSS MARITAL STATUS FILING STATUS

INCOME* is: is:

is at least

Single (Including divorced Single

$12,493

and legally separated)

Head of Household with 1 or no dependents $17,762

Head of Household with 2 or more dependents $21,173

Married Married Filing Joint

$21,068

with 1 or no dependents

Married Filing Joint

$25,356

with 2 or more dependents

Married Filing Separately

$8,099

Widowed in 2017 Qualifying Widow(er) with 1 or no dependents $17,762

or 2018, and not

remarried in 2019 Qualifying Widow(er) with 2 or more dependents $21,173 *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 in gross income. 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.

Page 10 8. Social Security benefits, VA benefits, Workers’ Compensation, Railroad Retirement benefits and related supplemental benefits are exempt from tax. Railroad Retirement Benefits exempt from income tax include tier I, tier II, vested dual benefits (VDB), and supplemental annuity payments reported on Form(s) RRB-1099-R and/or RRB-1099. Private pensions reported on form 1099-R from railroad companies are not considered exempt Railroad Retirement Benefits. 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: Total exemptions 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. 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, 2019 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 a dependent. 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 2019, 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.

Page 11 SIGNATURE(S) 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. 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 A only. 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 9. 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, 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 III. Attach AR4 and W-2(s). 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 2017 or 2018 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 2019. 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, 2020, were you age 65 or over?

On December 31, 2019, were you deaf?

On December 31, 2019, 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 AR1000RC5 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. A certified 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. DIRECT DEPOSIT 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. Beginning in tax year 2019, the state will allow you to have up to two direct deposits. 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. 1099-G Beginning January 2021, Arkansas will no longer mail paper 1099-Gs. Instead, we ask that you get this information from our website at www.atap.arkansas.gov. If you wish for us to mail you a paper 1099- G instead, please check the box located above the signature line on page AR1.

Page 12 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. LINE 15. Enter the ordinary gain or (loss) from Part II 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 I and Part II, 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 2019. (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 ½ or disabled. Rollovers on distributions are tax exempt. NOTE: If 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 17. Retirement benefits received by a member of the uniformed services are exempt from income tax. If you or your spouse had U.S. military pension compensation, enter gross amount in the applicable boxes provided for primary and spouse, regardless of filing status. Retirees cannot claim both the military retirement exemption and the $6,000 exemption for traditional IRA distributions (A.C.A 26-51-307(f)). Attach 1099-R(s). LINE 9. Service pay or allowance received by an active duty member of the armed services is exempt from Arkansas income tax. If you or your spouse 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). 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.) 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, enter the total dollar amount(s) of net income (or loss) from your federal Schedule C. If you did not file a federal Schedule C, submit a similar schedule and enter the net income (or loss). If you filed a federal Schedule C, 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. PRIMARY EMPLOYER PENSION PLAN(S)/ QUALIFIED IRA(s): (new instructions) 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). LINE 18B. If filing status 2, Married Filing Joint, spouse must enter the taxable amount on line 18B, Column A. If filing status 4, Married Filing Separately on the Same Return, spouse must enter the taxable amount on line 18B, Column B. 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. Retirees cannot claim both the military retirement exemption and the $6,000 exemption for traditional IRA distributions (A.C.A 26-51-307(f)). NOTE: If 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.

Page 13 Standard Deduction: The Standard Deduction for your filing status is the amount shown below. (If the amount on Line 25 is less than the Standard Deduction, enter the amount from Line 25 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 27. SELECT THE PROPER TAX TABLE and check the appropriate box. You will be in one of the following categories: 1) Low Income Tax Table 2) Standard deduction 3) Itemized deductions If standard deduction or itemized deductions is selected you must use the Regular tax table. LINE 28. Subtract Line 27 from Line 25. 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 2019, 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 I of federal Form 5329. Be sure to enter total distribution(s) from Part I, 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 II 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. 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: Gambling winnings are subject to tax. Report winnings on line 4 as an addition to income of Form AR-OI. Attach Form W-2G(s). 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 2019: enter as a subtraction from income. 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 Achieving A Better Life Experience Program LINE 25. Subtract Line 24 from Line 23, Total Income. Enter amount on this line. This is your Adjusted Gross Income (AGI). TAX COMPUTATION LINE 26. Select only one tax table for Line 27. 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: If 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: If 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.)

Page 14 LINE 40. If you made an estimated declaration and paid estimated tax payments on 2019 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 2019 Declaration of Estimated Income Tax (includes January 15, 2020 installment and/or credit brought forward from 2018 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. 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. 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) C o n t a c t t h e S o c i a l S e c u r i t y 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 or tax paid to another state. DO NOT correct a W-2 yourself. Your employer must issue you a corrected W-2. 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. 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: If 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.

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. 1. Report Period ► _____________________ A B General State Reduced Food Tax Tax 2. State Rate 6.500% 1.500% 3. County Rate + 4. City Rate + 5. Total Tax Rate = 6. Purchases $ 7. Total Tax Rate 8. Total Tax $ 9. TOTAL Tax Due $ Check here if this is an aviation purchase ► (Attach a copy of the bill of sale) City and county rate may be obtained from our website. http://www.state.ar.us/salestax or by calling (501) 682-7104 State of Arkansas Department of Finance and Administration Sales and Use Tax Section CONSUMER USE TAX FORM Purchaser(s): Social Security Number: Home Address: City/State/Zip: County of Residence: Individual Consumer Use Tax Report Arkansas Department of Finance and Administration Sales and Use Tax Section P. O. Box 8054, Little Rock, AR 72203 If you live outside the city limits check here ► If you live in a city other than what is shown in your mailing address above, please indicate that city here and use that tax rate to compute your tax Phone Number: CU-1 (R 07/2013)

1. Report Period ► _____________________

A B

General State Reduced Food

Tax Tax 2. State Rate 6.500% 1.500% 3. County Rate +

4. City Rate +

5. Total Tax Rate =

6. Purchases $

7. Total Tax Rate

8. Total Tax $

9. TOTAL Tax Due $

Check here if this is an aviation purchase ► (Attach a copy of the bill of sale) City and county rate may be obtained from our website. http://www.state.ar.us/salestax or by calling (501) 682-7104 Purchaser(s): Social Security Number: Home Address: City/State/Zip: County of Residence: Individual Consumer Use Tax Report Arkansas Department of Finance and Administration Sales and Use Tax Section P. O. Box 8054, Little Rock, AR 72203 If you live outside the city limits check here ► If you live in a city other than what is shown in your mailing address above, please indicate that city here and use that tax rate to compute your tax Phone Number: CU-2 (R 3/6/2019) 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. State of Arkansas Department of Finance and Administration Sales and Use Tax Section CONSUMER USE TAX FORM

Signature of elector - Please sign full name or put mark. Jr. Sr. II. III. IV. Jr. Sr. II. III. IV. Previous Last Name City/Town Address Where You Receive Mail If Different From Above ARKANSAS VOTER REGISTRATION APPLICATION Please complete the sections below if: • You were previously registered in another county or state, or • You wish to change the name or address on your current registration. Check all that apply: ______ This is a new registration. ______ This is a name change. ______ This is an address change. ______ This is a party change. 1 Mr. Mrs. Miss Ms. Last Name First Name Middle Name 2 Apt. or Lot # City/Town State PLEASE PRINT AND USE BLACK INK TO COMPLETE 3 4 Date of Birth _________/_________/_________ 5 (A) Are you a citizen of the United States of America and an Arkansas resident? Yes No (B) Will you be eighteen (18) years of age or older on or before election day? Yes No (C) Are you presently adjudged mentally incompetent by a court of competent jurisdiction? Yes No (D) Have you ever been convicted of a felony without your sentence having been discharged or pardoned? Yes No If you checked No in response to either questions A or B, do not complete this form. If you checked Yes in response to either questions C or D, do not complete this form. A First Name Middle Name(s) B Previous House Number and Street Name Apt. or Lot # City or Town State C • Write in the names of the crossroads (or streets) nearest where you live. • Draw an “X” to show where you live. • Use a dot to show any schools, churches, stores or other landmarks near where you live and write the name of the landmark. • Public School X Woodchuck Road Route #2 Rev. 7/12 NORTH Office Use Only Address Where You Live (See Section “C” Below) (Rural addresses must draw map.) Zip Code State Zip Code Home & Work Phone Numbers (Optional) (H) (W) ID Number - Check the applicable box and provide the appropriate number. Arkansas Driver’s license number ___________________________________ If you do not have a driver’s license provide the last 4 digits of social security number _____________________________ I have neither a driver’s license nor social security number. 9 Date: ___________/___________/___________ Month Day Year Have you ever voted in a federal election in this State? Yes No 8 MAIL REGISTRANTS: PLEASE SEE SECTION D. Zip Code 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. Example D IDENTIFICATION REQUIREMENTS 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 number or social security number, in order to avoid the additional identification requirements upon voting for the 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, paycheck, or other government document that shows your name and address. Apt. or Lot # County County 6 Party Affiliation (Optional) The information I have provided is true to the best of my knowledge. I do not claim the right to vote in another county or state. If I have provided false information, I may be subject to a fine of up to $10,000 and/or imprisonment of up to 10 years under state and federal laws. 11 10 Assigned ID Date of Birth _________/_________/_________ Month Day Year Agency Code (For Official Use Only) If applicant is unable to sign his/her name, provide name, address and phone number of the person providing assistance: Name:­_____________________Address:_ __________________ City:_________________ State:_ ____Phone#:________________ Mr. Mrs. Miss Ms. • Grocery Store E-mail Address (Optional) 7 Month Day Year

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

Page 15 PAY BY CREDIT CARD: Credit card payments may be made by one of the following methods:  Call 1-800-2PAY-TAXSM (1-800-272-9829)  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, 2020. 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, 2020. Any return not postmarked by April 15, 2020 (unless you have an extension) will be delinquent. A penalty 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 pen­ alty 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. 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 2019 to your tax in 2020. Enter the amount you would like to have carried forward. The overpayment will be applied directly to your 2020 estimated account. If you wish to apply only part of Line 47 to pay 2020 tax, you will be issued a refund for the balance of your overpayment. NOTE: The amount you carry over to pay 2020 taxes will only be credited to the primary filer. It 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. The Director is allowed 90 days from the return due date or the date the return was filed, which­ ever 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. 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

Page 16 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 25A and 25B. 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 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: In 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. A gift 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 sixty percent (60%) 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 2020 on property in a federal disaster area, you may elect to deduct the loss as an itemized deduction in 2019. If you elect to report the loss on your 2019 return, you cannot report the loss on your 2020 return. A disaster loss is the only loss which may be carried back. You may amend your 2018 return to report a disaster loss incurred in 2019. If you elect to amend your 2018 return, you cannot report the loss on your 2019 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 25A and 25B. LINE 24. Multiply Line 23 by 2% (.02). LINE 25. Subtract Line 24 from Line 22. This is your total allowable miscellaneous deductions.

Page 17 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 25, Column A and your spouse’s AGI from Line 25, 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 Non-deductible

Alcoholism, treatment of Anticipated medical expenses

Ambulance hire Baby-sitting expenses to enable

Attendant to accompany blind parent to see doctor

or deaf student Cosmetic surgery, unnecessary

Chiropractor Diaper service

Contact lenses Ear piercing

Contraceptives, prescription Electrolysis

Dental fees Funeral expenses

Drug addiction, recovery from Gravestone

Drugs, prescription Hair transplants, surgical

Eye examinations and glasses Health club dues

Hearing aids Hygienic supplies

Insulin Insurance premiums-loss of income

Laser eye surgery Insurance premiums-loss of limb

Long-term care expenses Marriage counseling

Orthopedic shoes Maternity clothes

Psychiatric care Spiritual guidance

Psychologist Tattoos

Smoking, program to stop Teeth, whitening

Wheelchair Toilet articles

X-rays Trips, general health improvement

Page 18 Phases out when Arkansas AGI exceeds: Will be zero when Arkansas AGI is: IF YOUR FILING STATUS IS: YOUR ALLOWABLE TRADITIONAL IRA DEDUCTION Single, Head of Household $64,000 $74,000

Married Filing on Same Return (Status 2 or 4), or Qualifying Widow(er) $103,000 $123,000 Married Filing on Separate Returns (Status 5) $0 $10,000 Nonactive Spouse (Income Computed Jointly) $193,000 $203,000 If your Arkansas AGI is within one of the above phaseout ranges, see IRS Publication 590 to figure your allowable IRA deduction. STUDENT LOAN INTEREST WORKSHEET IRA PHASE OUT CHART 1. Enter the total interest you paid in 2019 on qualified student loans........................................1______________ 2. Enter the smaller of Line 1 above or $2,500. .........................................................................2______________

3. Enter the amount(s) from Form AR1000F/AR1000NR, Line(s) 23A and 23B.........................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. .............................................................................5______________

Note: If Line 5 is $85,000 or more and you are filing Status 1, 3, or 6 or $170,000 or more

and you are filing Status 2 or 4, STOP HERE. You cannot take the deduction. 6. Enter: $70,000 if filing Status 1, 3, or 6; $140,000 if filing Status 2 or 4. ................................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. ....................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)...................................................8______________ 9. Multiply Line 2 by Line 8. ........................................................................................................9______________ 10. Allowable Deduction: Subtract Line 9 from Line 2.

Enter result here and on Form AR1000ADJ, Line 6. ............................................................10______________ FILING STATUS 4 ONLY

Primary

Spouse 11. Enter the total interest for each spouse

up to the combined amount on Line 1. ........................................ 11A______________ 11B______________ 12. Total amount paid from Line 1. ...................................................... 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 AR1000ADJ, Line 6, Column A. ....................... 14______________ 15. Subtract Line 14 from Line 10. Enter here and on AR1000ADJ, Line 6, Column B. ...........15______________

Page 19 Depletion Allowance

Depletion (gas and oil)........................................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. 1. Enter the total amount paid in 2019 for health insurance coverage established under

your business for 2019 for you, your spouse, and your dependents. ..............................................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 AR1000ADJ, 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 Itemized Deduction, 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 Allowance

Business........................................58 cents/mile

Charitable......................................14 cents/mile

Medical/Moving..............................20 cents/mile

Mail Carrier (rural)....... Reimbursement received Lynne Taxpayer Tax year 2019 12345678-IIT Make your check payable to "Dept. of Finance and Administration". Date and mail payment on or before April 15th, 2020. Include your Account ID or Social Security Number and the tax year on the memo line. Don't forget to sign your check!   Make sure both amounts match Lynne Taxpayer 2222 Austin Ave Tony, AR 11122

Date Phone (501) 555-1552 PAY TO THE ORDER OF:

MEMO: $ Dept. of Finance and Administration 125.00 3169 One hundred twenty five and no/100 April 15, 2020     SELF-EMPLOYED HEALTH INSURANCE DEDUCTION WORKSHEET MILEAGE AND DEPLETION ALLOWANCES DEPRECIATION INFORMATION HOW TO FILL OUT YOUR CHECK DOLLARS

Page 20 Income Taxes $3,983.4, 56.5% Insurance Taxes $120.7,1.7% Misc/Alcohol/ Tobacco $358.2, 5.1% Sales/Use $2,572.4, 36.4% Other $21.3, 0.3% Refunds to Taxpayers $633.5, 8.9% Public Education $3,532.2, 50.1% Aid to Cities and Counties $50.8, 0.7% Criminal Justice/Military $535.3, 7.6% General Government $260.7, 3.7% Health & Human Services $1,824.8, 25.9% Central Services $218.7, 3.1% FOR TAXPAYERS’ INFORMATION Individual and corporation income taxes are the largest source of state general revenue. $7,056 MILLION GENERAL REVENUE TAX Where It Comes From: $7,056 MILLION GENERAL REVENUE TAX Where It Is Spent:

Page 21 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 sheriff’s 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 22 2019 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 25, 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 12,493 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 12,492 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 Head of Household/Qualifying Widow(er) with 1 or No Dependents (FILING STATUS 3 or 6) FROM TO YOUR TAX IS *Above $21,600, 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 $14,900 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 25 32 39 46 53 60 67 74 81 88 95 102 109 116 123 130 137 144 151 158 165 172 179 186 193 0 17,762 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 0 21,173 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 17,761 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 21,172 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 0

81 93

105

118 130 143

155

167

180 192

205

217 229

242

254

267 279 291

304

316 329

341

353

366

378 391

403

415

428

440

453

465

477 490

502

515

527 *Above $24,800, use Standard or Itemized Deductions and Regular Tax Table (Rev 9/27/2019) 0

58

67

77

86 96

105

114

124

133

143

152

161

171

180 190 199

208

218

227

237

246

255

265

274

284 293

302

312

321

331

340 349 359

368

378

387 396

406

415

Page 23 2019 Low Income Tax Tables

0 25,355 0

25,356 25,400 95

25,401 25,500 105

25,501 25,600 115

25,601 25,700 126

25,701 25,800 136

25,801 25,900 147

25,901 26,000 157

26,001 26,100 167

26,101 26,200 178

26,201 26,300 188

26,301 26,400 199

26,401 26,500 209

26,501 26,600 219

26,601 26,700 230

26,701 26,800 240

26,801 26,900 251

26,901 27,000 261

27,001 27,100 450

27,101 27,200 462

27,201 27,300 474

27,301 27,400 486

27,401 27,500 498

27,501 27,600 510

27,601 27,700 522

27,701 27,800 534

27,801 27,900 546

27,901 28,000 558

28,001 28,100 570

28,101 28,200 582

28,201 28,300 594

28,301 28,400 606

28,401 28,500 618

28,501 28,600 630

28,601 28,700 642

28,701 28,800 654

28,801 28,900 666

28,901 29,000 678

29,001 29,100 690

29,101 29,200 702

29,201 29,300 714

29,301 29,400 726

29,401 29,500 738

29,501 29,600 750

29,601 29,700 762

29,701 29,800 774

29,801 29,900 786

29,901 30,000 798

30,001 30,100 810

30,101 30,200 822

30,201 30,300 834

30,301 30,400 846

30,401 30,500 858

30,501 30,600 870

30,601 30,700 882

30,701 30,800 894

*Above $30,800 use Standard or Itemized Deductions and Regular Tax Table

0 21,067 0

21,068 21,100 66

21,101 21,200 77

21,201 21,300 87

21,301 21,400 98

21,401 21,500 108

21,501 21,600 118

21,601 21,700 129

21,701 21,800 139

21,801 21,900 150

21,901 22,000 160

22,001 22,100 170

22,101 22,200 181

22,201 22,300 191

22,301 22,400 202

22,401 22,500 212

22,501 22,600 222

22,601 22,700 233

22,701 22,800 243

22,801 22,900 254

22,901 23,000 264

23,001 23,100 274

23,101 23,200 285

23,201 23,300 295

23,301 23,400 306

23,401 23,500 316

23,501 23,600 326

23,601 23,700 337

23,701 23,800 347

23,801 23,900 358

23,901 24,000 368

24,001 24,100 378

24,101 24,200 389

24,201 24,300 399

24,301 24,400 410

24,401 24,500 420

24,501 24,600 430

24,601 24,700 441

24,701 24,800 451 Married Filing Joint (FILING STATUS 2) With One or No Dependents IF YOUR ADJUSTED GROSS INCOME IS FROM TO YOUR TAX IS *Above $24,800, use Standard or Itemized Deductions and Regular Tax Table IF YOUR ADJUSTED GROSS INCOME IS FROM TO YOUR TAX IS (Rev 9/27/2019) Married Filing Joint (FILING STATUS 2) With Two or More Dependents

Page 24 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 25 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 (Rev 9/30/2019) YOUR TAX IS If Your Income is As Much As But Less Than 0 100 200 300 400 500 600 700 800 900 100 200 300 400 500 600 700 800 900 1,000 0 0 0 0 0 0 0 0 0 0 YOUR TAX IS If Your Income is As Much As But Less Than 4,000 4,000 4,100 4,200 4,300 4,400 4,500 4,600 4,700 4,800 4,900 4,100 4,200 4,300 4,400 4,500 4,600 4,700 4,800 4,900 5,000 0 0 0 0 0 0 1 3 5 7 YOUR TAX IS If Your Income is As Much As But Less Than 8,000 8,000 8,100 8,200 8,300 8,400 8,500 8,600 8,700 8,800 8,900 8,100 8,200 8,300 8,400 8,500 8,600 8,700 8,800 8,900 9,000 69 71 73 75 77 79 81 83 85 87 YOUR TAX IS If Your Income is As Much As But Less Than 12,000 12,000 12,100 12,200 12,300 12,400 12,500 12,600 12,700 12,800 12,900 12,100 12,200 12,300 12,400 12,500 12,600 12,700 12,800 12,900 13,000 179 182 185 188 191 194 197 200 203 206 1,000 5,000 9,000 13,000 2,000 3,000 1,000 1,100 1,200 1,300 1,400 1,500 1,600 1,700 1,800 1,900 2,000 2,100 2,200 2,300 2,400 2,500 2,600 2,700 2,800 2,900 3,000 3,100 3,200 3,300 3,400 3,500 3,600 3,700 3,800 3,900 1,100 1,200 1,300 1,400 1,500 1,600 1,700 1,800 1,900 2,000 0 0 0 0 0 0 0 0 0 0 5,000 5,100 5,200 5,300 5,400 5,500 5,600 5,700 5,800 5,900 5,100 5,200 5,300 5,400 5,500 5,600 5,700 5,800 5,900 6,000 9 11 13 15 17 19 21 23 25 27 9,000 9,100 9,200 9,300 9,400 9,500 9,600 9,700 9,800 9,900 9,100 9,200 9,300 9,400 9,500 9,600 9,700 9,800 9,900 10,000 89 92 95 98 101 104 107 110 113 116 13,000 13,100 13,200 13,300 13,400 13,500 13,600 13,700 13,800 13,900 13,100 13,200 13,300 13,400 13,500 13,600 13,700 13,800 13,900 14,000 209 212 215 218 221 224 227 230 233 237 2,100 2,200 2,300 2,400 2,500 2,600 2,700 2,800 2,900 3,000 0 0 0 0 0 0 0 0 0 0 6,000 6,100 6,200 6,300 6,400 6,500 6,600 6,700 6,800 6,900 6,100 6,200 6,300 6,400 6,500 6,600 6,700 6,800 6,900 7,000 29 31 33 35 37 39 41 43 45 47 10,000 10,100 10,200 10,300 10,400 10,500 10,600 10,700 10,800 10,900 10,100 10,200 10,300 10,400 10,500 10,600 10,700 10,800 10,900 11,000 119 122 125 128 131 134 137 140 143 146 14,000 14,100 14,200 14,300 14,400 14,500 14,600 14,700 14,800 14,900 14,100 14,200 14,300 14,400 14,500 14,600 14,700 14,800 14,900 15,000 240 243 247 250 254 257 260 264 267 271 3,100 3,200 3,300 3,400 3,500 3,600 3,700 3,800 3,900 4,000 0 0 0 0 0 0 0 0 0 0 7,000 7,100 7,200 7,300 7,400 7,500 7,600 7,700 7,800 7,900 7,100 7,200 7,300 7,400 7,500 7,600 7,700 7,800 7,900 8,000 49 51 53 55 57 59 61 63 65 67 11,000 11,100 11,200 11,300 11,400 11,500 11,600 11,700 11,800 11,900 11,100 11,200 11,300 11,400 11,500 11,600 11,700 11,800 11,900 12,000 149 152 155 158 161 164 167 170 173 176 15,000 15,100 15,200 15,300 15,400 15,500 15,600 15,700 15,800 15,900 15,100 15,200 15,300 15,400 15,500 15,600 15,700 15,800 15,900 16,000 274 277 281 284 288 291 294 298 301 305 2019 Regular Tax Table 6,000 7,000 11,000 10,000 14,000 15,000

Page 25 (Rev 9/30/2019) 2019 Regular Tax Table YOUR TAX IS If Your Income is As Much As But Less Than 16,000 16,000 16,100 16,200 16,300 16,400 16,500 16,600 16,700 16,800 16,900 16,100 16,200 16,300 16,400 16,500 16,600 16,700 16,800 16,900 17,000 308 311 315 318 322 325 328 332 335 339 YOUR TAX IS If Your Income is As Much As But Less Than 21,000 21,000 21,100 21,200 21,300 21,400 21,500 21,600 21,700 21,800 21,900 21,100 21,200 21,300 21,400 21,500 21,600 21,700 21,800 21,900 22,000 478 481 485 488 492 495 498 502 505 509 YOUR TAX IS If Your Income is As Much As But Less Than 26,000 26,000 26,100 26,200 26,300 26,400 26,500 26,600 26,700 26,800 26,900 26,100 26,200 26,300 26,400 26,500 26,600 26,700 26,800 26,900 27,000 881 886 891 896 901 906 911 916 921 926 YOUR TAX IS If Your Income is As Much As But Less Than 31,000 31,000 31,100 31,200 31,300 31,400 31,500 31,600 31,700 31,800 31,900 31,100 31,200 31,300 31,400 31,500 31,600 31,700 31,800 31,900 32,000 1,131 1,136 1,141 1,146 1,151 1,156 1,161 1,166 1,171 1,176 17,000 22,000 27,000 32,000 18,000 19,000 20,000 17,000 17,100 17,200 17,300 17,400 17,500 17,600 17,700 17,800 17,900 18,000 18,100 18,200 18,300 18,400 18,500 18,600 18,700 18,800 18,900 19,000 19,100 19,200 19,300 19,400 19,500 19,600 19,700 19,800 19,900 20,000 20,100 20,200 20,300 20,400 20,500 20,600 20,700 20,800 20,900 17,100 17,200 17,300 17,400 17,500 17,600 17,700 17,800 17,900 18,000 342 345 349 352 356 359 362 366 369 373 22,000 22,100 22,200 22,300 22,400 22,500 22,600 22,700 22,800 22,900 22,100 22,200 22,300 22,400 22,500 22,600 22,700 22,800 22,900 23,000 512 515 519 522 526 529 711 716 721 726 27,000 27,100 27,200 27,300 27,400 27,500 27,600 27,700 27,800 27,900 27,100 27,200 27,300 27,400 27,500 27,600 27,700 27,800 27,900 28,000 931 936 941 946 951 956 961 966 971 976 32,000 32,100 32,200 32,300 32,400 32,500 32,600 32,700 32,800 32,900 32,100 32,200 32,300 32,400 32,500 32,600 32,700 32,800 32,900 33,000 1,181 1,186 1,191 1,196 1,201 1,206 1,211 1,216 1,221 1,226 18,100 18,200 18,300 18,400 18,500 18,600 18,700 18,800 18,900 19,000 376 379 383 386 390 393 396 400 403 407 23,000 23,100 23,200 23,300 23,400 23,500 23,600 23,700 23,800 23,900 23,100 23,200 23,300 23,400 23,500 23,600 23,700 23,800 23,900 24,000 731 736 741 746 751 756 761 766 771 776 28,000 28,100 28,200 28,300 28,400 28,500 28,600 28,700 28,800 28,900 28,100 28,200 28,300 28,400 28,500 28,600 28,700 28,800 28,900 29,000 981 986 991 996 1,001 1,006 1,011 1,016 1,021 1,026 33,000 33,100 33,200 33,300 33,400 33,500 33,600 33,700 33,800 33,900 33,100 33,200 33,300 33,400 33,500 33,600 33,700 33,800 33,900 34,000 1,231 1,236 1,241 1,246 1,251 1,256 1,261 1,266 1,271 1,276 19,100 19,200 19,300 19,400 19,500 19,600 19,700 19,800 19,900 20,000 410 413 417 420 424 427 430 434 437 441 24,000 24,100 24,200 24,300 24,400 24,500 24,600 24,700 24,800 24,900 24,100 24,200 24,300 24,400 24,500 24,600 24,700 24,800 24,900 25,000 781 786 791 796 801 806 811 816 821 826 29,000 29,100 29,200 29,300 29,400 29,500 29,600 29,700 29,800 29,900 29,100 29,200 29,300 29,400 29,500 29,600 29,700 29,800 29,900 30,000 1,031 1,036 1,041 1,046 1,051 1,056 1,061 1,066 1,071 1,076 34,000 34,100 34,200 34,300 34,400 34,500 34,600 34,700 34,800 34,900 34,100 34,200 34,300 34,400 34,500 34,600 34,700 34,800 34,900 35,000 1,281 1,286 1,291 1,296 1,301 1,306 1,311 1,316 1,321 1,326 20,100 20,200 20,300 20,400 20,500 20,600 20,700 20,800 20,900 21,000 444 447 451 454 458 461 464 468 471 475 25,000 25,100 25,200 25,300 25,400 25,500 25,600 25,700 25,800 25,900 25,100 25,200 25,300 25,400 25,500 25,600 25,700 25,800 25,900 26,000 831 836 841 846 851 856 861 866 871 876 30,000 30,100 30,200 30,300 30,400 30,500 30,600 30,700 30,800 30,900 30,100 30,200 30,300 30,400 30,500 30,600 30,700 30,800 30,900 31,000 1,081 1,086 1,091 1,096 1,101 1,106 1,111 1,116 1,121 1,126 35,000 35,100 35,200 35,300 35,400 35,500 35,600 35,700 35,800 35,900 35,100 35,200 35,300 35,400 35,500 35,600 35,700 35,800 35,900 36,000 1,331 1,336 1,341 1,346 1,351 1,356 1,361 1,366 1,371 1,376 25,000 30,000 35,000 34,000 33,000 28,000 23,000 24,000 29,000

Page 26 (Rev 9/30/2019) 2019 Regular Tax Table YOUR TAX IS If Your Income is As Much As But Less Than 36,000 36,000 36,100 36,200 36,300 36,400 36,500 36,600 36,700 36,800 36,900 36,100 36,200 36,300 36,400 36,500 36,600 36,700 36,800 36,900 37,000 1,381 1,386 1,391 1,396 1,401 1,406 1,411 1,416 1,421 1,426 YOUR TAX IS If Your Income is As Much As But Less Than 41,000 41,000 41,100 41,200 41,300 41,400 41,500 41,600 41,700 41,800 41,900 41,100 41,200 41,300 41,400 41,500 41,600 41,700 41,800 41,900 42,000 1,663 1,669 1,675 1,681 1,687 1,693 1,699 1,705 1,711 1,717 YOUR TAX IS If Your Income is As Much As But Less Than 46,000 46,000 46,100 46,200 46,300 46,400 46,500 46,600 46,700 46,800 46,900 46,100 46,200 46,300 46,400 46,500 46,600 46,700 46,800 46,900 47,000 1,963 1,969 1,975 1,981 1,987 1,993 1,999 2,005 2,011 2,017 YOUR TAX IS If Your Income is As Much As But Less Than 51,000 51,000 51,100 51,200 51,300 51,400 51,500 51,600 51,700 51,800 51,900 51,100 51,200 51,300 51,400 51,500 51,600 51,700 51,800 51,900 52,000 2,263 2,269 2,275 2,281 2,287 2,293 2,299 2,305 2,311 2,317 37,000 42,000 47,000 52,000 38,000 39,000 40,000 37,000 37,100 37,200 37,300 37,400 37,500 37,600 37,700 37,800 37,900 38,000 38,100 38,200 38,300 38,400 38,500 38,600 38,700 38,800 38,900 39,000 39,100 39,200 39,300 39,400 39,500 39,600 39,700 39,800 39,900 40,000 40,100 40,200 40,300 40,400 40,500 40,600 40,700 40,800 40,900 37,100 37,200 37,300 37,400 37,500 37,600 37,700 37,800 37,900 38,000 1,431 1,436 1,441 1,446 1,451 1,456 1,461 1,466 1,471 1,477 42,000 42,100 42,200 42,300 42,400 42,500 42,600 42,700 42,800 42,900 42,100 42,200 42,300 42,400 42,500 42,600 42,700 42,800 42,900 43,000 1,723 1,729 1,735 1,741 1,747 1,753 1,759 1,765 1,771 1,777 47,000 47,100 47,200 47,300 47,400 47,500 47,600 47,700 47,800 47,900 47,100 47,200 47,300 47,400 47,500 47,600 47,700 47,800 47,900 48,000 2,023 2,029 2,035 2,041 2,047 2,053 2,059 2,065 2,071 2,077 52,000 52,100 52,200 52,300 52,400 52,500 52,600 52,700 52,800 52,900 52,100 52,200 52,300 52,400 52,500 52,600 52,700 52,800 52,900 53,000 2,323 2,329 2,335 2,341 2,347 2,353 2,359 2,365 2,371 2,377 38,100 38,200 38,300 38,400 38,500 38,600 38,700 38,800 38,900 39,000 1,483 1,489 1,495 1,501 1,507 1,513 1,519 1,525 1,531 1,537 43,000 43,100 43,200 43,300 43,400 43,500 43,600 43,700 43,800 43,900 43,100 43,200 43,300 43,400 43,500 43,600 43,700 43,800 43,900 44,000 1,783 1,789 1,795 1,801 1,807 1,813 1,819 1,825 1,831 1,837 48,000 48,100 48,200 48,300 48,400 48,500 48,600 48,700 48,800 48,900 48,100 48,200 48,300 48,400 48,500 48,600 48,700 48,800 48,900 49,000 2,083 2,089 2,095 2,101 2,107 2,113 2,119 2,125 2,131 2,137 53,000 53,100 53,200 53,300 53,400 53,500 53,600 53,700 53,800 53,900 53,100 53,200 53,300 53,400 53,500 53,600 53,700 53,800 53,900 54,000 2,383 2,389 2,395 2,401 2,407 2,413 2,419 2,425 2,431 2,437 39,100 39,200 39,300 39,400 39,500 39,600 39,700 39,800 39,900 40,000 1,543 1,549 1,555 1,561 1,567 1,573 1,579 1,585 1,591 1,597 44,000 44,100 44,200 44,300 44,400 44,500 44,600 44,700 44,800 44,900 44,100 44,200 44,300 44,400 44,500 44,600 44,700 44,800 44,900 45,000 1,843 1,849 1,855 1,861 1,867 1,873 1,879 1,885 1,891 1,897 49,000 49,100 49,200 49,300 49,400 49,500 49,600 49,700 49,800 49,900 49,100 49,200 49,300 49,400 49,500 49,600 49,700 49,800 49,900 50,000 2,143 2,149 2,155 2,161 2,167 2,173 2,179 2,185 2,191 2,197 54,000 54,100 54,200 54,300 54,400 54,500 54,600 54,700 54,800 54,900 54,100 54,200 54,300 54,400 54,500 54,600 54,700 54,800 54,900 55,000 2,443 2,449 2,455 2,461 2,467 2,473 2,479 2,485 2,491 2,497 40,100 40,200 40,300 40,400 40,500 40,600 40,700 40,800 40,900 41,000 1,603 1,609 1,615 1,621 1,627 1,633 1,639 1,645 1,651 1,657 45,000 45,100 45,200 45,300 45,400 45,500 45,600 45,700 45,800 45,900 45,100 45,200 45,300 45,400 45,500 45,600 45,700 45,800 45,900 46,000 1,903 1,909 1,915 1,921 1,927 1,933 1,939 1,945 1,951 1,957 50,000 50,100 50,200 50,300 50,400 50,500 50,600 50,700 50,800 50,900 50,100 50,200 50,300 50,400 50,500 50,600 50,700 50,800 50,900 51,000 2,203 2,209 2,215 2,221 2,227 2,233 2,239 2,245 2,251 2,257 55,000 55,100 55,200 55,300 55,400 55,500 55,600 55,700 55,800 55,900 55,100 55,200 55,300 55,400 55,500 55,600 55,700 55,800 55,900 56,000 2,503 2,509 2,515 2,521 2,527 2,533 2,539 2,545 2,551 2,557 43,000 48,000 53,000 44,000 49,000 54,000 45,000 50,000 55,000

Page 27 (Rev 9/30/2019) 2019 Regular Tax Table YOUR TAX IS If Your Income is As Much As But Less Than 56,000 56,000 56,100 56,200 56,300 56,400 56,500 56,600 56,700 56,800 56,900 56,100 56,200 56,300 56,400 56,500 56,600 56,700 56,800 56,900 57,000 2,563 2,569 2,575 2,581 2,587 2,593 2,599 2,605 2,611 2,617 YOUR TAX IS If Your Income is As Much As But Less Than 61,000 61,000 61,100 61,200 61,300 61,400 61,500 61,600 61,700 61,800 61,900 61,100 61,200 61,300 61,400 61,500 61,600 61,700 61,800 61,900 62,000 2,863 2,869 2,875 2,881 2,887 2,893 2,899 2,905 2,911 2,917 YOUR TAX IS If Your Income is As Much As But Less Than 66,000 66,000 66,100 66,200 66,300 66,400 66,500 66,600 66,700 66,800 66,900 66,100 66,200 66,300 66,400 66,500 66,600 66,700 66,800 66,900 67,000 3,163 3,169 3,175 3,181 3,187 3,193 3,199 3,205 3,211 3,217 YOUR TAX IS If Your Income is As Much As But Less Than 71,000 71,000 71,100 71,200 71,300 71,400 71,500 71,600 71,700 71,800 71,900 71,100 71,200 71,300 71,400 71,500 71,600 71,700 71,800 71,900 72,000 3,463 3,469 3,475 3,481 3,487 3,493 3,499 3,505 3,511 3,517 57,000 62,000 67,000 72,000 58,000 59,000 60,000 57,000 57,100 57,200 57,300 57,400 57,500 57,600 57,700 57,800 57,900 58,000 58,100 58,200 58,300 58,400 58,500 58,600 58,700 58,800 58,900 59,000 59,100 59,200 59,300 59,400 59,500 59,600 59,700 59,800 59,900 60,000 60,100 60,200 60,300 60,400 60,500 60,600 60,700 60,800 60,900 57,100 57,200 57,300 57,400 57,500 57,600 57,700 57,800 57,900 58,000 2,623 2,629 2,635 2,641 2,647 2,653 2,659 2,665 2,671 2,677 62,000 62,100 62,200 62,300 62,400 62,500 62,600 62,700 62,800 62,900 62,100 62,200 62,300 62,400 62,500 62,600 62,700 62,800 62,900 63,000 2,923 2,929 2,935 2,941 2,947 2,953 2,959 2,965 2,971 2,977 67,000 67,100 67,200 67,300 67,400 67,500 67,600 67,700 67,800 67,900 67,100 67,200 67,300 67,400 67,500 67,600 67,700 67,800 67,900 68,000 3,223 3,229 3,235 3,241 3,247 3,253 3,259 3,265 3,271 3,277 72,000 72,100 72,200 72,300 72,400 72,500 72,600 72,700 72,800 72,900 72,100 72,200 72,300 72,400 72,500 72,600 72,700 72,800 72,900 73,000 3,523 3,529 3,535 3,541 3,547 3,553 3,559 3,565 3,571 3,577 58,100 58,200 58,300 58,400 58,500 58,600 58,700 58,800 58,900 59,000 2,683 2,689 2,695 2,701 2,707 2,713 2,719 2,725 2,731 2,737 63,000 63,100 63,200 63,300 63,400 63,500 63,600 63,700 63,800 63,900 63,100 63,200 63,300 63,400 63,500 63,600 63,700 63,800 63,900 64,000 2,983 2,989 2,995 3,001 3,007 3,013 3,019 3,025 3,031 3,037 68,000 68,100 68,200 68,300 68,400 68,500 68,600 68,700 68,800 68,900 68,100 68,200 68,300 68,400 68,500 68,600 68,700 68,800 68,900 69,000 3,283 3,289 3,295 3,301 3,307 3,313 3,319 3,325 3,331 3,337 73,000 73,100 73,200 73,300 73,400 73,500 73,600 73,700 73,800 73,900 73,100 73,200 73,300 73,400 73,500 73,600 73,700 73,800 73,900 74,000 3,583 3,589 3,595 3,601 3,607 3,613 3,619 3,625 3,631 3,637 59,100 59,200 59,300 59,400 59,500 59,600 59,700 59,800 59,900 60,000 2,743 2,749 2,755 2,761 2,767 2,773 2,779 2,785 2,791 2,797 64,000 64,100 64,200 64,300 64,400 64,500 64,600 64,700 64,800 64,900 64,100 64,200 64,300 64,400 64,500 64,600 64,700 64,800 64,900 65,000 3,043 3,049 3,055 3,061 3,067 3,073 3,079 3,085 3,091 3,097 69,000 69,100 69,200 69,300 69,400 69,500 69,600 69,700 69,800 69,900 69,100 69,200 69,300 69,400 69,500 69,600 69,700 69,800 69,900 70,000 3,343 3,349 3,355 3,361 3,367 3,373 3,379 3,385 3,391 3,397 74,000 74,100 74,200 74,300 74,400 74,500 74,600 74,700 74,800 74,900 74,100 74,200 74,300 74,400 74,500 74,600 74,700 74,800 74,900 75,001 3,643 3,649 3,655 3,661 3,667 3,673 3,679 3,685 3,691 3,697 60,100 60,200 60,300 60,400 60,500 60,600 60,700 60,800 60,900 61,000 2,803 2,809 2,815 2,821 2,827 2,833 2,839 2,845 2,851 2,857 65,000 65,100 65,200 65,300 65,400 65,500 65,600 65,700 65,800 65,900 65,100 65,200 65,300 65,400 65,500 65,600 65,700 65,800 65,900 66,000 3,103 3,109 3,115 3,121 3,127 3,133 3,139 3,145 3,151 3,157 70,000 70,100 70,200 70,300 70,400 70,500 70,600 70,700 70,800 70,900 70,100 70,200 70,300 70,400 70,500 70,600 70,700 70,800 70,900 71,000 3,403 3,409 3,415 3,421 3,427 3,433 3,439 3,445 3,451 3,457 75,001 75,101 75,201 75,301 75,401 75,501 75,601 75,701 75,801 75,901 75,101 75,201 75,301 75,401 75,501 75,601 75,701 75,801 75,901 76,001 3,703 3,709 3,715 3,721 3,727 3,733 3,739 3,745 3,751 3,757 63,000 68,000 73,000 64,000 69,000 74,000 65,000 70,000 75,001

Page 28 (Rev 9/30/2019) 2019 Regular Tax Table YOUR TAX IS If Your Income is As Much As But Less Than 76,001 76,001 76,101 76,201 76,301 76,401 76,501 76,601 76,701 76,801 76,901 76,101 76,201 76,301 76,401 76,501 76,601 76,701 76,801 76,901 77,001 3,763 3,769 3,775 3,781 3,787 3,793 3,799 3,805 3,811 3,817 YOUR TAX IS If Your Income is As Much As But Less Than 81,001 81,001 81,101 81,201 81,301 81,401 81,501 81,601 81,701 81,801 81,901 81,101 81,201 81,301 81,401 81,501 81,601 81,701 81,801 81,901 82,001 4,171 4,178 4,185 4,192 4,198 4,205 4,212 4,219 4,326 4,333 YOUR TAX IS If Your Income is As Much As But Less Than 86,001 86,001 86,101 86,201 86,301 86,401 86,501 86,601 86,701 86,801 86,901 86,101 86,201 86,301 86,401 86,501 86,601 86,701 86,801 86,901 87,001 4,916 4,923 4,970 4,977 4,983 4,990 4,997 5,004 5,011 5,018 77,001 82,001 78,001 79,001 80,001 77,001 77,101 77,201 77,301 77,401 77,501 77,601 77,701 77,801 77,901 78,001 78,101 78,201 78,301 78,401 78,501 78,601 78,701 78,801 78,901 79,001 79,101 79,201 79,301 79,401 79,501 79,601 79,701 79,801 79,901 80,001 80,101 80,201 80,301 80,401 80,501 80,601 80,701 80,801 80,901 77,101 77,201 77,301 77,401 77,501 77,601 77,701 77,801 77,901 78,001 3,823 3,829 3,835 3,841 3,847 3,853 3,859 3,865 3,871 3,877 82,001 82,101 82,201 82,301 82,401 82,501 82,601 82,701 82,801 82,901 82,101 82,201 82,301 82,401 82,501 82,601 82,701 82,801 82,901 83,001 4,340 4,347 4,354 4,361 4,367 4,374 4,381 4,388 4,495 4,502 78,101 78,201 78,301 78,401 78,501 78,601 78,701 78,801 78,901 79,001 3,883 3,889 3,895 3,901 3,907 3,913 3,919 3,925 3,931 3,937 83,001 83,101 83,201 83,301 83,401 83,501 83,601 83,701 83,801 83,901 83,101 83,201 83,301 83,401 83,501 83,601 83,701 83,801 83,901 84,001 4,509 4,516 4,523 4,530 4,536 4,543 4,550 4,557 4,564 4,571 79,101 79,201 79,301 79,401 79,501 79,601 79,701 79,801 79,901 80,001 3,943 3,949 3,955 3,961 3,967 3,973 3,979 3,985 3,991 3,997 84,001 84,101 84,201 84,301 84,401 84,501 84,601 84,701 84,801 84,901 84,101 84,201 84,301 84,401 84,501 84,601 84,701 84,801 84,901 85,001 4,578 4,685 4,692 4,699 4,705 4,712 4,719 4,726 4,733 4,740 80,101 80,201 80,301 80,401 80,501 80,601 80,701 80,801 80,901 81,001 4,003 4,009 4,015 4,021 4,027 4,033 4,039 4,045 4,157 4,164 85,001 85,101 85,201 85,301 85,401 85,501 85,601 85,701 85,801 85,901 85,101 85,201 85,301 85,401 85,501 85,601 85,701 85,801 85,901 86,001 4,747 4,754 4,861 4,868 4,874 4,881 4,888 4,895 4,902 4,909 83,001 84,001 85,001 PLEASE NOTE: For $87,001 and over, your tax is $5,018 + 6.9% of the excess over $87,000

Page 29 2019 ARKANSAS INDIVIDUAL INCOME TAX INDEX TO INSTRUCTIONS A________________________________ Adjustments to Income. ..................................13 Adoption Expense Credit. ................ AR1000TC Alimony Paid. ................................. AR1000ADJ Alimony Received. .........................................12 Amended Returns. ..................................6,9, 10 Amount You Owe or Refund Due. ..................15 Annuities. ...................................................9, 12 B________________________________ Baby Sharon’s Children’s Catastrophic Illness Program........................... AR1000-CO Blindness - Personal Credit. ........................... 11 Border City Exemption. .................. AR1000ADJ Business Income and Expenses. ...................12 Business Incentive Tax Credits. ....... AR1000TC C________________________________ Capital Gains and Losses. ........... AR1000D, 12 Casualty and Theft Losses. ...................AR3, 16 Check Offs. .................................... AR1000-CO Child and Dependent Care Expense - Credit for. ...................................................14 Child Support - Exempt Income. ......................9 Contributions - Charitable. ....................AR3, 16 Credits Against Tax. ............. AR1000TC, 11, 14 Credit for Tax Paid to Another State. .......AR1000TC D________________________________ Deafness - Personal Credit............................. 11 Definitions. .......................................................8 Depletion Allowance Rates. ...........................19 Depreciation. ..................................................19 Developmentally Disabled Individual - Credit for. ................................................... 11 Disability Income.............................................10 Disabled Individual Adjustment. .......AR1000ADJ Disaster Relief Program.................. AR1000-CO Dividends. .............................................AR4, 12 E________________________________ Early Childhood Credit. ..................................14 Electronic Filing. ...............................................4 Estimated Tax. ................................................14 Extension of Time to File. .................................9 F________________________________ Farm Income and Expenses. .........................13 Filing Requirements. ........................................9 Filing Status. .............................................10-11 Forms (How to Obtain). ....................................2 G________________________________ Gambling. ..............................................AR3, 13 Gifts - Exempt Income. .....................................9 Gifts to Charity. ......................................AR3, 16 H________________________________ Head of Household. ..................................10-11 I_________________________________ Identity Theft. ...................................................5 Income - Exempt from Tax. .........................9-10 Income to be Reported. .............................11-13 Individual Retirement Accounts: Contributions to. ......................... 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. ..............................12 K________________________________ Keogh Plan - Deduction for. ........... AR1000ADJ L________________________________ Life Insurance. ..................................................9 Long-Term Intergenerational Trust. ..AR1000ADJ Lump-sum Distributions. ..........................12, 13 M________________________________ Mailing Information. ..........................................2 Married Persons - Filing Joint or Separate Returns. .............................10-13 Medical and Dental Expenses. ..............AR3, 16 Medical Savings Accounts. ............ AR1000ADJ Mileage Allowance Rates................................19 Military Compensation - Exempt Amounts. ..................................10-12 Military Personnel - Home of Record. ................................7, 8, 12 Minister’s Income - Rental Value of Home. ..........................10-11 Miscellaneous Itemized Deductions. .........16-17 Moving Expense. ...................... AR1000ADJ, 19 N________________________________ Net Operating Loss (NOL). ................AR-OI, 13 Newborn Umbilical Cord Blood

Initiative. ..................................... AR1000-CO O________________________________ Organ Donor Awareness Education Program. ................... AR1000-CO Other Gains and Losses. ...............................12 Other Income. ................................................13 P________________________________ Partnerships. ..................................................12 Pay by Credit Card. ....................................4, 15 Payments. ..................................................... 14 Penalty: Early Withdrawal of Savings. .........AR1000ADJ Frivolous Return. ........................................15 Late Filing. .................................................15 Late Payment. ............................................15 Pensions and Annuities. ...........................10, 12 Personal Tax Credits....................................... 11 Proration of Itemized Deductions...........AR3, 17 R________________________________ Railroad Retirement Benefits. ........................10 Refund or Amount You Owe. ..........................15 Rental Income.................................................12 Request Copies of Tax Returns. .........................6 Retirement - First $6,000 Exempt..............................10, 12 Royalties. .......................................................12 S________________________________ Sale of Home. ............................................... 12 Scholarships, Fellowships, and Grants. ............................................9, 13 School for the Blind, Contribution to............................. AR1000-CO School for the Deaf, Contribution to. ........................... AR1000-CO Self-employed Health Insurance. ........ AR1000ADJ Set Off Refunds...............................................15 65 Special Personal Credit. ............................ 11 Social Security Benefits. ................................10 Standard or Itemized Deduction. ....................13 Stipends. ....................................................9, 13 Student Loan Interest. ............. AR1000ADJ, 18 T________________________________ Tax Proration...................................................14 Tax Computation. ......................................13-15 Tax Tables. ................................................22-28 Tax Credits. ....................................................14 Taxes You May Deduct. ..................................16 Teacher Qualified Classroom Investment Expense. ...................AR1000ADJ Texarkana - Exemption. ................. AR1000ADJ Tuition Savings Program .................................AR1000ADJ, AR1000-CO U________________________________ Underestimate Penalty....................................15 Unemployment Compensation........................13 V________________________________ Veterans Benefits - Exempt. ...........................10 Vouchers. .......................................................15 W_______________________________ Wages, Salaries, Tips. ................................... 11 When to File......................................................9 Where to File.....................................................2 Who Must File. .................................................9 Widow(er), Qualifying...................................... 11 Workers Compensation. .................................10

BEFORE YOU MAIL YOUR RETURN CHECKLIST 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? 2. 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.) 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.)

8. Have you mailed your return by APRIL 15, 2020? PLEASE ALLOW UP TO 10 WEEKS FOR YOUR RETURN TO PROCESS. 397207 State of Arkansas State Income Tax P. O. Box 1000 Little Rock, AR 72203-1000 PRESORTED STANDARD U.S. POSTAGE PAID STATE OF ARKANSAS YOU MUST FILE BY APRIL 15, 2020

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 $2,114 4-year Colleges $4,503 Technical Institutes $778 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 2019 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 8/12/2019) 00 00 00 00 ARKANSAS INDIVIDUAL INCOME TAX DEDUCTION FOR TUITION PAID TO POST-SECONDARY EDUCATIONAL INSTITUTIONS ITSE191 PRINT FORM CLEAR FORM

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 2019 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 - $800.45 = $3,756.55 rounded to $3,757.00 Tax from table: $3,757.00 EXAMPLE 2: For income level $14,800 to $14,900. ($14,800 + $14,900)/2=$14,850 x .034 = $504.90 – $237.77 = $267.13 rounded to $267.00 Tax from table: $267.00 At Least But Not More Than Tax Rate $0 $4,599 0% $4,600 $9,099 2.0% minus $91.98 $9,100 $13,699 3.0% minus $182.97 $13,700 $22,599 3.4% minus $237.77 $22,600 $37,899 5.0% minus $421.46 $37,900 $80,800 6.0% minus $800.45 $80,801 $81,800 6.9% minus $1,421.64 $81,801 $82,800 6.9% minus $1,321.64 $82,801 $84,100 6.9% minus $1,221.64 $84,101 $85,200 6.9% minus $1,121.64 $85,201 $86,200 6.9% minus $1,021.64 $86,201 and above 6.9% minus $981.64