Yancopin Bridge, Desha County, AR. Photo courtesy Arkansas Department of Parks, Heritage and Tourism https://www.arkansas.gov Arkansas 2024 Individual Income Tax Forms and Instructions Full Year Resident....................................AR1000F Nonresident..............................................AR1000NR Part Year Resident....................................AR1000NR Need help deciding which form to use? Contact our office for assistance at (501) 682-1100 or (800) 882-9275 or individual.income@dfa.arkansas.gov. Need additional forms? Scan this: Governor Sarah Huckabee Sanders

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Page 3 Tax Help and Forms ........................................................................................................... 4 Electronic Filing................................................................................................................... 5 Identity Theft ....................................................................................................................... 5 Special Information for 2024 .............................................................................................. 6 If the IRS Audits You ........................................................................................................... 7 Information Exchange Programs with the IRS ................................................................... 7 Preservation of Tax Records .............................................................................................. 7 Request Copies of Arkansas Tax Returns .......................................................................... 7 Military Personnel ............................................................................................................... 8

Definitions ........................................................................................................................... 9 . Instructions .................................................................................................................. 10-16 Form Inserts:

AR1000F AR1000NR AR3 AR4 AR1000ADJ AR-OI AR1000D AR2441 AR1000TC AR1000CO Consumer Use Voter Registration Instructions for Form AR3, Itemized Deduction Schedule ........................................... 17-18 Student Loan Interest Worksheet ..................................................................................... 19 IRA Phase Out Chart ........................................................................................................ 19 Self-Employed Health Insurance Deduction Worksheet .................................................. 20 Mileage and Depletion Allowances ................................................................................... 20 Depreciation Information .................................................................................................. 20 How to Fill Out Your Check .............................................................................................. 20 Additional Tax Credit For Qualified Individuals Worksheet ............................................... 21 For Taxpayers’ Information................................................................................................ 22 Taxpayer Bill of Rights ...................................................................................................... 23 Low Income Tax Tables ............................................................................................... 24-25 Regular Tax Table ........................................................................................................ 26-30 Request For Copies of Arkansas Tax Returns and W-2(s) (Form AR4506) ..................... 31 Index to Instructions ......................................................................................................... 33 Before Mailing Your Return Checklist .................................................................Back Cover CONTENTS

Page 4 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. If you choose to use a carrier other than USPS, you MUST use the physical address located below. 

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:

Tax 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

ATAP Helpline................................. (877) 280-2827

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 at 1816 W. 7th Street Suite 2300, Little Rock, Arkansas 72201. 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 website and manage their account online. Please contact ATAP helpline for registration requirement questions. 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: https://www.dfa.arkansas.gov/office/ taxes/income-tax-administration/ individual-income-tax/

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 5 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.) 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.

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 for the credit bureaus are listed below: ● Equifax - (800) 525-6285 ● Experian - (888) 397-3742 ● Trans-Union - (800) 680-7289 IDENTITY THEFT

Page 6 SPECIAL INFORMATION FOR TAX YEAR 2024 Individual Income Tax Rate Reduction (Act 1 of the Second Extraordinary Session of 2024) Marginal Income Tax rates for 2024 have been amended, and the top rate will be reduced to 3.9%. Pass-Through Entity Tax If you are a member of an entity that participates in Pass-Through Entity Tax, include all income from the PET return on the individual return. Use the AR-OI form to back out the income or losses reported on the Pass-Through level. Do not include the amount of tax paid on your behalf as withholding. Additional Tax Credit for Qualified Individuals (Act 1 of the Second Extraordinary Session of 2021) Allows an individual taxpayer having a net income up to $26,900 who timely files a tax return, an additional tax credit. DEVELOPMENTALLY DISABLED CREDIT (Act 191 of the General Session of 2023) Eliminated the requirement for re-certification of a developmental disability that is expected to continue indefinitely. The form AR1000RC5 has been changed to AR1000-DD. The only change to the form, other than the name, is where it can be claimed on your return. If claiming this credit, you are required to use the AR1000TC form, complete line 7, and enter the child(ren)’s name(s) and social security number(s) on the form (7A-7F- one child per line). If this is the first time you use this credit, attach the AR1000-DD and the AR1000TC to your return. If your AR1000RC5 was valid on January 1, 2022, you will not be required to submit the AR1000-DD. This credit is permanent and no longer requires a renewal every five (5) years; however, you must submit the AR1000TC yearly. The credit will follow the child (no matter who the caretaker is) and can only be claimed on one tax return per year. Remote Work (Act 1019 of the General Session of 2021) A nonresident who is paid a salary, lump sum payment, or any other form of payment for work inside and outside Arkansas is only taxed on the amount of income while physically located inside Arkansas. For remote workers who perform all of their du­ ties from outside Arkansas, no income would be taxed. If duties performed are a combination of inside and outside Arkansas, only the portion that reasonably can be allocated to work performed in Arkansas is taxable. Teacher and Retired Teacher Death Benefits (Act 171 of the General Session of 2023) Among other issues addressed, Act 171 allows teacher and retired teacher death benefits from the Arkansas Teacher Retire­ ment system to be distributed to multiple beneficiaries if requested or to the estate if no beneficiaries are named or survive to receive benefits. Such death benefits are exempt from Arkansas income taxes if a lump sum distribution. Additional changes can be found on our website: https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/ individual-income-tax.

Page 7 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 is included in this book and can also be downloaded from our website at: https://www.dfa.arkansas.gov/office/taxes/income-tax- administration/individual-income-tax/forms/ 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.)  Examination Operational Automation Database “EOAD”: 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 EOAD 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 8 MILITARY PERSONNEL Active-Duty Military Under federal law, a military servicemember’s state of legal residence does not change solely as the result of the servicemem­ ber’s assignment for service in another state. An Arkansas resident who enters into military service will remain an Arkansas resident unless they officially change their state of legal residence as described in DD Form 2058. Military servicemembers who are Arkansas residents are subject to the same income tax filing requirements as other Arkansas residents, even if they are serving in another state. These requirements are described under the heading “Who Must File A Tax Return”. 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 armed forces members, including the National Guard and Reserve Units. You must file to claim the exemption. Military Spouses Residency Relief Act: Exempts a military spouse’s income from Arkansas tax if the servicemember’s Home of Record is not Arkansas and the spouse’s domicile is the same as the service member’s Home of Record. Effective January 1, 2009. Please check the box on the tax return “Military Spouse” and attach a completed Form AR-MS (available at: https://www.dfa.arkansas. gov/office/taxes/income-tax-administration/individual-income-tax/forms/) and a copy of the service member’s W-2 or 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 the $6,000 exemption for traditional or employer sponsored distributions if their military retirement exemption exceeds $6,000. If the military retirement exemption is less than $6,000, the remaining amount of the exemption may be taken for traditional or employee sponsored distributions. 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 one hundred and eighty (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 two hundred and seventy (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 9 GROSS INCOME Gross income is all income (before deductions) other than income specifically described as exempt on pages 10 and 11.

Exception: The $6,000 exemption on retirement income, exemption on U.S. active-duty military income and military retirement as described on pages 10 and 11 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 2024, 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 2024. 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 $5,050 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 or her 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 $5,050 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 $5,050 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 10 NOTE: The maximum extension that will be granted to an individual on an AR1055-IT is two hundred and ten (210) days, extending the Arkansas due date until November 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, 2025 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 16 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 14. 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, 2024, but NO LATER THAN April 15, 2025, (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 Arkansas deadline to file until November 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

$14,266

and legally separated)

Head of Household with 1 or no dependents $20,283

Head of Household with 2 or more dependents $24,177

Married Married Filing Joint

$24,058

with 1 or no dependents

Married Filing Joint

$28,954

with 2 or more dependents

Married Filing Separately

$9,410

Surviving Spouse in Surviving Spouse with 1 or no dependents $20,283

2022 or 2023, and not

remarried in 2024 Surviving Spouse with 2 or more dependents $24,177 *Gross Income is all income (before deductions) other than income specifically described as exempt on pages 10 and 11. Exception: The $6,000 exemption on retirement income, exemption on U.S. active-duty military income, and military retirement as described on pages 10 and 11 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. Remote workers must file if the employer reports Arkansas taxable income.

Page 11 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. 15. Public Service Loan Forgiveness: Under current Arkansas law, the amounts discharged under the Public Service Loan Forgiveness (“PSLF”) program should be excluded from gross income but amounts discharged from other programs would be included in gross income for Arkansas income tax purposes. 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 one hundred eighty (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 1099-G Arkansas no longer mails 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 below address section on P1 of the AR1000F/AR1000NR. Remote workers who file a non-resident return should check the box on P1 of the AR1000NR. If withholding is claimed, but no taxable income is claimed, a statement from the employer must be sent to verify that no work was completed inside the State of Arkansas. Spouses of non-resident military members should check the Military Spouse box on P1 of the AR1000NR. The Form AR-MS and the military personnel’s W-2 or LES are required to be included with the AR1000NR. 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, 2024, 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

Page 12 INCOME FULL YEAR RESIDENTS If your filing status is Married Filing Separately on the Same Return, columns A and B must be used. Write the primary’s income in column A and the spouse’s income in column B. For all other filing statuses, write all income in column A only. NONRESIDENTS AND PART YEAR RESIDENTS Compete 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. (If Filing Status 4 is used, the primary’s income will be entered in column A, and the spouse’s income will be entered in column B.) List in column C the total combined income (of both spouses) derived from Arkansas sources and/or received as Arkansas residents (no matter where the income was earned). The total tax must be computed using the income totals in column(s) A (and B if filing Status 4). 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 15. NONRESIDENTS AND PART YEAR RESIDENTS MUST ATTACH A COPY OF PAGES 1 AND 2 OF YOUR FEDERAL 1040. THE ARKANSAS RETURN WILL NOT BE PROCESSED WITHOUT IT. 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), W-2G(s), 1099-R(s), 1099PT(s), and 1099-G(s) to the left margin of P1 of your return. Failing to attach these forms may delay the processing of your 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). 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). 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 2024, 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 are married and filing SEPARATELY ON THE SAME TAX RETURN.This method of tax computation may reduce your tax liability if both spouses had income. The result will be either a combined refund or a combined tax due. IF ONE SPOUSE HAD A TOTAL NEGATIVE INCOME, YOU MUST FILE MARRIED FILING JOINTLY. BOX 5. Filing Status 5 (Married Filing Separately on Different Returns) Check this box if you were married and are filing separate tax returns. BOX 6. Filing Status 6 [Surviving Spouse] Check this box if you are a SURVIVING SPOUSE. You are eligible to file as a SURVIVING SPOUSE if your spouse died in 2022 or 2023 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 2024. 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. Check the box after the taxpayer’s name. 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

Surviving Spouse?

On January 1, 2025, were you age 65 or over?

On December 31, 2024, were you deaf?

On December 31, 2024, 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 $29 (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 $29 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 9. (Attach schedule if more than six (6) dependents.) Add the number of dependents listed on line 7B. Write the total in the box provided. Multiply the number by $29 and write that amount in the space provided. LINE 7C. Total the tax credits from lines 7A and 7B. Enter the total on this line and on line 34. NOTE: The Developmentally Disabled Dependent Credit is now claimed on the AR1000TC form.

Page 13 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 five (5) year period ending on the day of sale, be owned and used by the taxpayer(s) as the principal residence for periods aggregating two (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 withdrawal amount 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 1 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 2024. (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. These amounts are reported in the total distribution box, attach your 1099-R or documents to show the amount deposited as a rollover. 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. Attach 1099-R(s). 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). 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. Check the box for Military spouse and attach a completed Form AR-MS and a copy of the service member’s W-2 or Leave and Earning Statement (LES) to verify the 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.) 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 $1,500 or greater, 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 $1,500 or greater, 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. Attach AR-OI. 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. If any of the above Pass-Through Entities elected to be taxed at the entity level, do not report their corresponding gains or losses on this return. Adjust the amount of gain or loss for any federal/state depreciation differences. Arkansas did not adopt the federal “bonus depreciation” provision from previous years. Therefore, there may be a difference in federal and Arkansas amounts of depreciation allowed. Adjust your gains and losses for depreciation difference, if any, in the federal and Arkansas amounts on lines 2, 5, and 10 of the Arkansas Form AR1000D. PRIMARY EMPLOYER PENSION PLAN(S)/ QUALIFIED IRA(s): LINE 18A. If you had income from an employment- related pension plan or a qualified traditional IRA distribution, enter the gross amount(s) from box 1 of your 1099-R(s) in the space provided. Enter the federal taxable amount from box 2a of your 1099- R(s) in the space provided. If box 2a is blank, use the Simplified Method Worksheet in the federal 1040 Instruction Booklet to calculate the taxable amount of your distribution. You are entitled to a $6,000 exemption from the taxable amount; the balance is taxable to Arkansas. Enter the balance on line 18A, column A. Attach 1099-R(s). 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. Attach 1099-R(s). You might be 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. Military retirees cannot claim the $6,000 exemption for traditional or employer-sponsored distributions if their military retirement exemption exceeds $6,000. If the military retirement exemption is less than $6,000, the remaining amount of the exemption may be taken for traditional or employer-sponsored distributions. 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 14 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, you must still prorate your deductions based on both spouse’s incomes. Include a copy of the AR3 to support deductions.) Standard Deduction: The Standard Deduction for your filing status is 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 $2,410 2 Married Filing Joint $4,820 3 Head of Household $2,410 4 Married Filing Separately $2,410 each on Same Return 5 Married Filing Separately $2,410 on Different Returns 6 Surviving Spouse $2,410 NOTE: The $2,410 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 2024, 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 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(s). LINE 22. Enter net other income/loss and depreciation differences. Attach Form AR-OI. Some examples of what must be reported are: Cancellation of Debt: The amount of any debt that has been canceled is taxable. See instructions for Form AR-OI. Attach 1099-C. Pass-Through Entity Tax: If you are a member of an entity that participates in Pass-Through Entity Tax include all income from the PET return on the Individual return. Use the AR-OI form to back out the income or losses that were reported on the Pass-Through level. Gambling winnings: Gambling winnings are subject to tax. Report winnings on line 4 as an addition to income on 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 2024: enter as a subtraction from income. Attach form AR1000- NOL to show the amount of loss and the year the loss occurred. A net operating loss may be carried forward. (NOL carrybacks not allowed.) See instructions for specifics. 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 24-30. 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 17 and 18 of this tax booklet.)

Page 15 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. LINE 40. If you made an estimated declaration and paid estimated tax payments in 2024 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 2024 Declaration of Estimated Income Tax (includes January 15, 2025 installment and/or credit brought forward from 2023 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 the primary taxpayer is deceased, please submit a signed written request that any estimated payments or carryovers from the previous tax year be moved to the spouse’s account. 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 Form AR2441. This is for individuals with a dependent child placed in an APPROVED childcare 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 Form AR2441 and Certification Form AR1000EC. Contact your childcare facility for Form AR1000EC. If you are claiming the Early Childhood Program Credit on line 43, the total amounts from lines 35 and 43 cannot exceed the amount allowed on Form AR2441. 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 lines 38A through 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 copy of your signed 1040, pages 1 and 2. Please also attach any required federal schedules. LINE 38A. Enter the adjusted gross income from line 25, column C. LINE 38B. Enter total of columns A and B from line 25. LINE 38C. Divide the amount on line 38A by the amount on line 38B to arrive at your Arkansas percentage of income. Enter 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 the amount on line 38 by the decimal on line 38C for Arkansas apportioned tax liability. PAYMENTS LINE 39. Enter Arkansas tax withheld from your W-2(s), W-2G(s), 1099-R(s), 1099PT(s), and 1099-G(s). You have already paid this amount of tax during the year. If you have MORE THAN ONE W-2(s), W-2G(s), 1099-R(s), 1099PT(s), and 1099-G(s), be sure to add the Arkansas income tax withheld from all W-2(s), W-2G(s), 1099-R(s), 1099PT(s), and 1099-G(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), W-2G(s), 1099-R(s), 1099PT(s), and 1099-G(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. taxable amount of the Coverdell Education Savings Account distribution on Form AR-OI and on line 22 of Form AR1000F/AR1000NR (Other Income). LINE 33. Add lines 30 through 32 and enter the total. TAX CREDITS LINE 34. Enter the total personal tax credits from line 7C. LINE 35. To claim the Child Care Credit, use Form AR2441 to figure the amount to be claimed. A copy of Form AR2441, “Credit for Child and Dependent Care Expenses,” must be attached to your Arkansas return. If you are claiming the Early Childhood Credit on line 43, the total amounts from lines 35 and 43 cannot exceed the amount allowed on Form AR2441. 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 Stillborn Child Credit Additional Tax Credits For Qualified Individuals Individuals with Developmental Disabilities Credit Business Incentive Credits 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 ninety (90%) of your net tax, a penalty of ten percent (10%) will be assessed. See instructions for lines 52A and 52B for more information.

Page 16 PAYMENT INFORMATION PAY ONLINE: Paying online is convenient, secure, and helps make sure we get your payments on time. Please visit our secure website ATAP (Arkansas Taxpayer Access Point) at www.atap.arkansas.gov. ATAP allows taxpayers or their representatives to log on, make payments and manage their account online. ATAP is available 24 hours PAY BY CREDIT CARD (Vendor charges nominal fee) Credit card payments may be made by one of the following methods:  Call 1-800-2PAY-TAXSM (1-800-272-9829)  Go to www.acipayonline.com and click on the “Payment Center” link. Credit card payments will be processed by ACI Payments, Inc., 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. This payment will post to your account 15 days after the date payment is completed. It will be effective the date payment was made. 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, 2025. 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, 2025. Any return not postmarked by April 15, 2025 (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 penalty of $500 will be assessed, if any taxpayer files what appears to be a return, but the return does not contain information on which the correctness of the return may be judged, and such conduct is due to a position which is frivolous or an effort to delay or impede the administration of any State law. 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 your refund amount on line 50. LINE 48. You can apply part or all of the tax you OVERPAID in 2024 to your tax in 2025. Enter the amount you would like to have carried forward. The overpayment will be applied directly to your 2025 estimated account. If you wish to apply only part of line 47 to pay 2025 tax, you will be issued a refund for the balance of your overpayment. NOTE: The amount you carry over to pay 2025 taxes will only be credited to the primary filer. It cannot be divided between the primary filer and spouse. If the primary from the previous year is deceased, you must write a letter requesting the carryforward to be applied to the spouse prior to filing. If you do not, there could be a delay in processing your return correctly. LINE 49. If you wish to contribute a portion or all of your overpayment, complete Schedule AR1000CO and enter the total amount of your donation. Attach Schedule AR1000CO after Form AR1000F/AR1000NR. LINE 50. Subtract lines 48 and 49 from line 47. This is the amount of your REFUND. The Secretary is allowed 90 days from the return due date or the date the return was filed, whichever occurs later, to refund an overpayment of tax without interest (Act 262 of 2005). 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 the amount here. This is the TAX DUE / AMOUNT DUE. LINE 52A and 52B. UNDERESTIMATE PENALTY: If required, enter the exception number from Part I of the AR2210 or the computed penalty from line 17 of AR2210 in the appropriate box. If you completed AR2210A, enter “6” in box 52A. Enter the 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 the total on this line. 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. 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. Please also verify you are using your mailing address on your return, in the event we do have to mail out a paper check. SIGNATURE(S) Your tax return will not be valid 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. 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 AR housing authority AR circuit, county, district, or city courts AR colleges, universities, and technical institutes AR Department of Transportation AR Public Defender Commission AR Real Estate Commission County tax collectors or treasurers Department of Finance and Administration AR Department of Health AR Department of Higher Education AR Department of Human Services AR Employee Benefits Division Internal Revenue Service Office of Child Support Enforcement Office of Personnel Management The State Securities Department The Office of Driver Services AR Tobacco Control & AR Tobacco Control Board AR Public Employees’ Retirement System The State Insurance Department The Self-Insured Fidelity Bond Program Contractors Licensing Board 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 portion of the joint refund applied to the debt if BOTH taxpayers file using status 5, “Married Filing Separately on Different Returns.” Payment QR code

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 0.125% 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% 0.125% 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 06/2019)

1. Report Period ► _____________________

A B

General State Reduced Food

Tax Tax 2. State Rate 6.500% 0.125% 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 06/2019) 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 0.125% 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. Previous Last Name 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. 1 Mr. Mrs. Miss Ms. Last Name First Name Middle Name 2 3 4 5 A First Name Middle Name B Previous House Number and Street Name City/Town 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. 1-24-19 NORTH Office Use Only Address Where You Live (See Section “C” Below) (Rural addresses must draw map.) 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 8 MAIL REGISTRANTS: PLEASE SEE SECTION D. 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: Applicants will be required to verify their registration when voting in person or by absentee ballot by providing a required document or identification card as provided in Arkansas Constitution, Amendment 51, Section 13. 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. 6 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 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 Check all that apply: _ This is a new registration. _ This is a name change. _ This is an address change. _ This is a party change. PLEASE PRINT AND USE BLACK INK TO COMPLETE ARKANSAS VOTER REGISTRATION APPLICATION Assigned ID Apt. or Lot # City/Town County State ZIP Code Address Where You Receive Mail If Different From Above Apt. or Lot # City/Town County State ZIP Code Party Affiliation (Optional) Have you ever voted in a federal election in this State? Yes No (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. Jr. Sr. II. III. IV. County State ZIP Code Apt. or Lot # / / Date of Birth: Month Day Year / / Date of Birth: 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. To Mail Fold form on middle perforation, remove plastic strip, seal at bottom, stamp and mail. Questions? Call your local County Clerk or Arkansas Secretary of State John Thurston Elections Division - Voter Services 1-800-482-1127 Contact your County Clerk if you have not recived confirmation of this application within two weeks From: First Class Postage Required Arkansas Secretary of State ATTN: Voter Registration P.O. BOX 8111 Little Rock, Arkansas 72203-8111

Page 17 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 2025 on property in a federal disaster area, you may elect to deduct the loss as an itemized deduction in 2024. If you elect to report the loss on your 2024 return, you cannot report the loss on your 2025 return. A disaster loss is the only loss which may be carried back. You may amend your 2023 return to report a disaster loss incurred in 2024. If you elect to amend your 2023 return, you cannot report the loss on your 2024 return. If loss occurred in a 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. Items not deductible: Appraisal fees for casualty loss Casualty & theft loss while as an employee Credit card convenience fees Fees to collect interest & dividends. Hobby expenses in excess of hobby income Indirect miscellaneous deductions from pass- through entities Service charges on dividend reinvestment plans Loss on deposits in an insolvent or bankrupt financial institution Loss on traditional IRAs or Roth IRAs when all amounts have been distributed to you. 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 the chart on page 18 for examples of deductible and nondeductible expenses. LINE 2. Enter the 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 zero (0). TAXES LINE 5. You may deduct real estate taxes you paid on property you own that was not used for business. Do not include any special assessments or levy taxes. Some taxes you CANNOT deduct are: Arkansas income taxes Car tags Cigarette and beverage taxes Dog licenses Estate taxes Federal income taxes Federal Social Security taxes Hunting and fishing licenses Improvement taxes Sales taxes LINE 6. Taxes you may deduct on this line: City income taxes Mississippi gambling taxes Personal property taxes Taxes paid to a foreign country on income taxed on this return LINE 7. Add the amounts on lines 5 and 6. INTEREST EXPENSE LINE 8. You may deduct the home mortgage interest paid to a bank or other financial institution. The deduction is generally limited to interest attributable to a debt for not more than the cost of the principal, and/or second residence, plus improvements. LINE 9. Deduct home mortgage interest paid to an individual on this line, and list that person’s name and address. LINE 10. Enter the amount of deductible points paid on this line. Deductible points are those that: 1. Are incurred in the purchase or improvement

Page 18 LINE 22. Add lines 20 and 21. LINE 23. Enter the combined amount from Form AR1000F/AR1000NR, lines 25A, and 25B. LINE 24. Multiply line 23 by two percent (2% or .02). LINE 25. Subtract line 24 from line 22. This is your total allowable miscellaneous deductions. OTHER MISCELLANEOUS DEDUCTIONS LINE 26. Volunteer firefighters may deduct unreimbursed expenses of firefighting equipment required by the volunteer fire department and/ or loss of value of personal property damaged or destroyed during volunteer firefighting activities. To qualify, you must have received less than $5,000 total compensation for the taxable year from the volunteer fire department you served. This deduction may not exceed $1,000 per volunteer firefighter. LINE 27. Enter your gambling losses here. Gambling losses cannot exceed gambling winnings. LINE 28. Enter your other miscellaneous deductions not subject to the two percent (2% or .02) AGI limit. Attach a detailed schedule of each deduction. LINE 29. Add lines 26, 27, and 28. LINE 30. Add lines 4, 7,12,17,18,19, 25 and 29. Deductible vs. Nondeductible Medical Expenses The chart below lists specific types of expenses and whether or not a deduction for the ex­ pense is permitted.

Deductible Nondeductible

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 PRORATED ITEMIZED DEDUCTIONS LINE 31. If you are married filing separately, status 4 or 5, you must prorate your itemized deductions between spouses. For status 4 filers, enter your AGI from line 25, column A, and your spouse’s AGI from line 25, column B of Form AR1000F/AR1000NR. Enter these amounts on lines 31A and 31B. LINE 32. Add lines 31A and 31B. LINE 33. Divide line 31A by line 32 and enter the percentage here. Round to the nearest whole percent. LINE 34. Multiply the total itemized deductions reported on line 30 by your percentage on line 33. Enter the result here and on Form AR1000F/ AR1000NR, line 27, column A. LINE 35. Subtract line 34 from line 30. Enter the result here and on Form AR1000F/AR 1000NR, line 27, column B. If you and your spouse are using status 5, this is the amount of the total itemized deductions your spouse is allowed to claim on his/ her tax return.

Page 19 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 $77,000 $87,000

Married Filing on Same Return (Status 2 or 4), or Surviving Spouse $123,000 $143,000 Married Filing on Separate Returns (Status 5) $0 $10,000 Nonactive Spouse (Income Computed Jointly) $230,000 $240,000 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 2024 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 $95,000 or more and you are filing status 1, 3, or 6 or $195,000 or more

and you are filing status 2 or 4, STOP HERE. You cannot take the deduction. 6. Enter: $80,000 if filing status 1, 3, or 6; $165,000 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 the 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 20 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, 2022, for purchases made after 2022.  Deduction Limit $1,080,000  Cost of qualifying property limit $2.7 million  No deduction allowed above $2.7 million with deduction phasing out dollar for dollar until hitting $0 at $3.78 million  More than one property placed in service limit $2.7 million. Divide the deduction among the property in any way desired as long as the total amount stays under the deduction limit  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 1. Enter the total amount paid in 2024 for health insurance coverage established under

your business for 2024 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 two percent (2%) shareholder in an S corporation, earned income is your wages from that corporation. Mileage Allowance January 1 to Dec. 31, 2024

Business....................................................................................................................................................62.5 cents/mile

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

Medical/Moving.............................................................................................................................................22 cents/mile

Mail Carrier (rural)......................................................................................................................Reimbursement received Lynne Taxpayer Tax year 2024 12345678-IIT Make your check payable to "Dept. of Finance and Administration". Date and mail payment on or before April 15th, 2025. 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, 2025     SELF-EMPLOYED HEALTH INSURANCE DEDUCTION WORKSHEET MILEAGE AND DEPLETION ALLOWANCES DEPRECIATION INFORMATION HOW TO FILL OUT YOUR CHECK DOLLARS

Page 21 ADDITIONAL TAX CREDIT FOR QUALIFIED INDIVIDUALS WORKSHEET An individual taxpayer having a net income up to $26,900 and who timely files a tax return is allowed an additional tax credit. If your net income amount on line 28 is $26,900 or less, fill out the worksheet below to determine amount of credit. Filing Status 1,3,5, and 6 1. 2. Enter amount from line 28 of your AR1000F or AR1000NR........................................................................................ Find income range in the table below. Enter corresponding credit here and on line 6 of the AR1000TC............................................................................................................................................................ 1B. 1A. Primary Spouse 1. 2. Enter amount from line 28 of your AR1000F or AR1000NR....................................................................................... Find your net taxable income in the table below. Enter corresponding credit here..................................................... 3. Double the credit from line 2 . Enter the amount here and on line 6 of the AR1000TC.............................................. Filing Status 2 1. 2. Enter amount from line 28 of your AR1000F or AR1000NR................................................ Find your net taxable income in the table below. Enter corresponding credit for each spouse here..... 3. Add primary and spouse columns from line 2 above. Enter the amount here and on line 6 of the AR1000TC........................................................................................................................................................ Filing Status 4 2A. 1B. 2B. 3. 3. 2. 1. 2. 1. (R 10/7/2024) ADDITIONAL TAX CREDIT FOR QUALIFIED INDIVIDUALS TABLE Income Range Credit $0 - $25,800 $25,801 - $25,900 $25,901 - $26,000 $26,001 - $26,100 $26,101 - $26,200 $26,201 - $26,300 $26,301 - $26,400 $26,401 - $26,500 $26,501 - $26,600 $26,601 - $26,700 $26,701 - $26,800 $26,801 - $26,900 $26,901 and up $60 $55 $50 $45 $40 $35 $30 $25 $20 $15 $10 $5 $0

Page 22 $8,699.2 MILLION GENERAL REVENUE TAX Where It Is Spent: Income Taxes $4,471.9, 51.4% Insurance Taxes $257.7, 2.9% Misc/Alcohol/ Tobacco $398.9, 4.6% Sales/Use $3,547.9 40.8% Other $22.8, 0.3% Refunds to Taxpayers $703.4, 8.1% Budgeted Surplus $763.7, 8.8% Public Education $3,936.0, 45.2% Aid to Cities and Counties $50.8, 0.6% Criminal Justice/Military $642.9, 7.4% General Government $419.4, 4.8% Human Services $1,919.1, 22.1% Central Services $263.9, 3.0% FOR TAXPAYERS’ INFORMATION Individual and corporation income taxes are the largest source of state general revenue. $8,699.2 MILLION GENERAL REVENUE TAX Where It Comes From:

Page 23 STATE OF ARKANSAS DEPARTMENT OF FINANCE AND ADMINISTRATION YOUR RIGHTS AS A TAXPAYER You have the right to a full explanation of all actions by any employee of the Secretary 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 Secretary of the Department of Finance and Administration (hereinafter “Secretary”) 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 Secretary 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 Secretary. The Secretary shall suspend the interview to allow you to consult with your representative. • You may record any interview with the Secretary or his or her employee at your expense. You should let the Secretary or his or her employee know in advance of your intention to record the interview. The Secretary may likewise record an interview, and a copy may be obtained within a reasonable time at your expense. • You may protest a proposed assessment of tax by filing a petition with the Tax Appeals Commission (“Commission”). You must file your petition in writing no later than 90 days from the date the Department issues a proposed assessment. The petition may be heard in-person, by teleconference, by videoconference, by any combination of those means, or solely upon the documents filed with the Commission. If you do not file a petition with the Commission, you may still pursue judicial remedies by filing an action in circuit court. • A decision of the Commission has the same effect and shall be enforced in the same manner as a decision of a circuit court, unless judicial review of the decision is pending. After the issuance of the Notice of Final Assessment or the final decision of the Commission, you may seek judicial relief by following the procedures stated in the Arkansas Tax Procedure Act and appealing the tax assessment to circuit court. 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 decision of the Commission if the taxpayer does not make any payment of the tax, penalty, or interest due;

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

(3) File suit within one year of the date of the final decision of the Commission 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 Secretary disallows the refund claim either in whole or in part, the Secretary will issue a Notice of Claim Denial. You may protest the Notice of Claim Denial by filing a petition with the Commission. This protest must be filed with the Commission within 90 days from the date the Department issues the Notice of Claim Denial. • Following the final decision of the Commission, you 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 filed a petition with the Commission. 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 or the final determination of the Commission. • Any taxpayer who wishes to file a petition to protest a proposed assessment or refund claim denial should file the petition in writing to: Tax Appeals Commission Mail: 900 West Capitol Avenue, Suite 310, Little Rock AR 72201 Online: ig.arkansas.gov/tax-appeals-commission/ • In administering the state tax laws, the Secretary is authorized by law to make an examination or investigation of the business, books, and records of the taxpayer. If the Secretary 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 Secretary may make an estimated assessment based upon the best information available as to the amount of tax due by the taxpayer. • The Secretary 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 Secretary’s ability to compute, assess, or collect any state tax. Any taxpayer seeking relief from a jeopardy assessment must file a petition with the Commission within five days from the receipt of the jeopardy assessment. • When collecting any state tax due from a taxpayer, the Secretary 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 Secretary. 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 Secretary 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 Secretary’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 01/2023

Page 24 2024 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 Income 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 14,266 14,301 14,401 14,501 14,601 14,701 14,801 14,901 15,001 15,101 15,201 15,301 15,401 15,501 15,601 15,701 15,801 15,901 16,001 16,101 16,201 16,301 16,401 16,501 16,601 16,701 16,801 16,901 14,265 14,300 14,400 14,500 14,600 14,700 14,800 14,900 15,000 15,100 15,200 15,300 15,400 15,500 15,600 15,700 15,800 15,900 16,000 16,100 16,200 16,300 16,400 16,500 16,600 16,700 16,800 16,900 17,000 Head of Household/Surviving Spouse with 1 or No Dependents (FILING STATUS 3 or 6) FROM TO YOUR TAX IS *Above $24,600, use Standard or Itemized Deductions and Regular Income Tax Table Single (FILING STATUS 1) IF YOUR ADJUSTED GROSS INCOME IS FROM TO YOUR TAX IS *Above $17,000, use Standard or Itemized Deductions and Regular Income Tax Table IF YOUR ADJUSTED GROSS INCOME IS Head of Household/Surviving Spouse with 2 or More Dependents (FILING STATUS 3 or 6) FROM TO YOUR TAX IS IF YOUR ADJUSTED GROSS INCOME IS 0 27 34 41 48 55 62 69 76 83 90 97 104 111 118 125 132 139 146 153 160 167 174 181 188 195 202 209 216 0 20,283 20,301 20,401 20,501 20,601 20,701 20,801 20,901 21,001 21,101 21,201 21,301 21,401 21,501 21,601 21,701 21,801 21,901 22,001 22,101 22,201 22,301 22,401 22,501 22,601 22,701 22,801 22,901 23,001 23,101 23,201 23,301 23,401 23,501 23,601 23,701 23,801 23,901 24,001 24,101 24,201 24,301 24,401 24,501 0 24,177 24,201 24,301 24,401 24,501 24,601 24,701 24,801 24,901 25,001 25,101 25,201 25,301 25,401 25,501 25,601 25,701 25,801 25,901 26,001 26,101 26,201 26,301 26,401 26,501 26,601 26,701 26,801 26,901 27,001 27,101 27,201 27,301 27,401 27,501 27,601 27,701 27,801 27,901 28,001 28,101 20,282 20,300 20,400 20,500 20,600 20,700 20,800 20,900 21,000 21,100 21,200 21,300 21,400 21,500 21,600 21,700 21,800 21,900 22,000 22,100 22,200 22,300 22,400 22,500 22,600 22,700 22,800 22,900 23,000 23,100 23,200 23,300 23,400 23,500 23,600 23,700 23,800 23,900 24,000 24,100 24,200 24,300 24,400 24,500 24,600 24,176 24,200 24,300 24,400 24,500 24,600 24,700 24,800 24,900 25,000 25,100 25,200 25,300 25,400 25,500 25,600 25,700 25,800 25,900 26,000 26,100 26,200 26,300 26,400 26,500 26,600 26,700 26,800 26,900 27,000 27,100 27,200 27,300 27,400 27,500 27,600 27,700 27,800 27,900 28,000 28,100 28,200

0

92

104

116

129

141

154

166

178

191

203

216

228

240

253

265

278

290

302

315

327

340

352

364

377

389

402

414

426

439

451

464

476

488

501

513

526

538

550

563

575

588 *Above $28,200, use Standard or Itemized Deductions and Regular Income Tax Table (Rev 09/23/2024)

0 65

75

84

93

103

112

122

131

140

150

159

169

178

187

197

206

216

225

234

244

253

263

272

281

291 300

310

319

328

338

347

357

366

375

385

394

404

413

422

432

441

451

460

469

Page 25 2024 Low Income Tax Tables

0 28,953 0

28,954 29,000 108

29,001 29,100 118

29,101 29,200 129

29,201 29,300 139

29,301 29,400 150

29,401 29,500 160

29,501 29,600 170

29,601 29,700 181

29,701 29,800 191

29,801 29,900 202

29,901 30,000 212

30,001 30,100 222

30,101 30,200 233

30,201 30,300 243

30,301 30,400 254

30,401 30,500 264

30,501 30,600 275

30,601 30,700 286

30,701 30,800 296

30,801 30,900 307

30,901 31,000 318

31,001 31,100 329

31,101 31,200 340

31,201 31,300 351

31,301 31,400 362

31,401 31,500 373

31,501 31,600 384

31,601 31,700 395

31,701 31,800 405

31,801 31,900 416

31,901 32,000 427

32,001 32,100 438

32,101 32,200 449

32,201 32,300 460

32,301 32,400 471

32,401 32,500 482

32,501 32,600 493

32,601 32,700 504

32,701 32,800 514

32,801 32,900 525

32,901 33,000 536

33,001 33,100 547

33,101 33,200 558

33,201 33,300 569

33,301 33,400 580

33,401 33,500 591

33,501 33,600 602

33,601 33,700 613

33,701 33,800 623

33,801 33,900 634

33,901 34,000 645

34,001 34,100 656

34,101 34,200 667

34,201 34,300 678

34,301 34,400 689

34,401 34,500 700 34,501 34,600 711 34,601 34,700 722 34,701 34,800 732 34,801 34,900 743 34,901 35,000 754 35,001 35,100 765 *Above $35,100 use Standard or Itemized Deductions and Regular Income Tax Table

0 24,057 0

24,058 24,100 75

24,101 24,200 85

24,201 24,300 95

24,301 24,400 106

24,401 24,500 116

24,501 24,600 127

24,601 24,700 137

24,701 24,800 147

24,801 24,900 158

24,901 25,000 168

25,001 25,100 179

25,101 25,200 189

25,201 25,300 199

25,301 25,400 210

25,401 25,500 220

25,501 25,600 231

25,601 25,700 241

25,701 25,800 251

25,801 25,900 262

25,901 26,000 272

26,001 26,100 283

26,101 26,200 293

26,201 26,300 303

26,301 26,400 314

26,401 26,500 324

26,501 26,600 335

26,601 26,700 345

26,701 26,800 355

26,801 26,900 366

26,901 27,000 376

27,001 27,100 387

27,101 27,200 397

27,201 27,300 407

27,301 27,400 418

27,401 27,500 428

27,501 27,600 439

27,601 27,700 449

27,701 27,800 459

27,801 27,900 470 27,901 28,000 480 28,001 28,100 491 28,101 28,200 501 28,201 28,300 511 Married Filing Joint (FILING STATUS 2) With One or No Dependents IF YOUR ADJUSTED GROSS INCOME IS FROM TO YOUR TAX IS *Above $28,300, use Standard or Itemized Deductions and Regular Income Tax Table IF YOUR ADJUSTED GROSS INCOME IS FROM TO YOUR TAX IS (Rev 09/19/2024) Married Filing Joint (FILING STATUS 2) With Two or More Dependents

Page 26 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 Income Tax Table, then both must use the Regular Income Tax Table. 3. Be sure to subtract line 27 (standard deduction or your itemized deductions) from line 25 before using the Regular Income 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.dfa.arkansas.gov/incometax (Rev 09/19/2024) YOUR TAX IS If Your Income is As Much As But Less Than 5,000 0 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 0 0 0 0 0 1 3 5 7 9 YOUR TAX IS If Your Income is As Much As But Less Than 9,000 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 71 73 75 77 79 81 83 85 87 89 YOUR TAX IS If Your Income is As Much As But Less Than 13,000 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 14,000 173 176 179 182 185 188 191 194 197 200 YOUR TAX IS If Your Income is As Much As But Less Than 17,000 17,000 17,100 17,200 17,300 17,400 17,500 17,600 17,700 17,800 17,900 17,100 17,200 17,300 17,400 17,500 17,600 17,700 17,800 17,900 18,000 298 302 305 309 312 315 319 322 326 329 6,000 10,000 14,000 18,000 7,000 8,000 6,000 6,100 6,200 6,300 6,400 6,500 6,600 6,700 6,800 6,900 7,000 7,100 7,200 7,300 7,400 7,500 7,600 7,700 7,800 7,900 8,000 8,100 8,200 8,300 8,400 8,500 8,600 8,700 8,800 8,900 6,100 6,200 6,300 6,400 6,500 6,600 6,700 6,800 6,900 7,000 11 13 15 17 19 21 23 25 27 29 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 91 93 95 97 99 101 103 105 107 110 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 15,000 203 206 209 212 215 218 221 224 227 230 18,000 18,100 18,200 18,300 18,400 18,500 18,600 18,700 18,800 18,900 18,100 18,200 18,300 18,400 18,500 18,600 18,700 18,800 18,900 19,000 332 336 339 343 346 349 353 356 360 363 7,100 7,200 7,300 7,400 7,500 7,600 7,700 7,800 7,900 8,000 31 33 35 37 39 41 43 45 47 49 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 12,000 113 116 119 122 125 128 131 134 137 140 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 16,000 233 236 239 242 245 248 251 254 258 261 19,000 19,100 19,200 19,300 19,400 19,500 19,600 19,700 19,800 19,900 19,100 19,200 19,300 19,400 19,500 19,600 19,700 19,800 19,900 20,000 366 370 373 377 380 383 387 390 394 397 8,100 8,200 8,300 8,400 8,500 8,600 8,700 8,800 8,900 9,000 51 53 55 57 59 61 63 65 67 69 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 13,000 143 146 149 152 155 158 161 164 167 170 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 17,000 264 268 271 275 278 281 285 288 292 295 20,000 20,100 20,200 20,300 20,400 20,500 20,600 20,700 20,800 20,900 20,100 20,200 20,300 20,400 20,500 20,600 20,700 20,800 20,900 21,000 400 404 407 411 414 417 421 424 428 431 2024 Regular Income Tax Table 11,000 12,000 16,000 15,000 19,000 20,000

Page 27 (Rev 09/19/2024) 2024 Regular Income Tax Table 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 22,000 434 438 441 445 448 451 455 458 462 465 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 27,000 606 610 614 618 622 626 629 633 637 641 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 32,000 801 805 809 813 817 821 824 828 832 836 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 37,000 996 1,000 1,004 1,008 1,012 1,016 1,019 1,023 1,027 1,031 22,000 27,000 32,000 37,000 23,000 24,000 25,000 22,000 22,100 22,200 22,300 22,400 22,500 22,600 22,700 22,800 22,900 23,000 23,100 23,200 23,300 23,400 23,500 23,600 23,700 23,800 23,900 24,000 24,100 24,200 24,300 24,400 24,500 24,600 24,700 24,800 24,900 25,000 25,100 25,200 25,300 25,400 25,500 25,600 25,700 25,800 25,900 22,100 22,200 22,300 22,400 22,500 22,600 22,700 22,800 22,900 23,000 468 472 475 479 482 485 489 492 496 499 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 28,000 645 649 653 657 661 665 668 672 676 680 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 33,000 840 844 848 852 856 860 863 867 871 875 37,000 37,100 37,200 37,300 37,400 37,500 37,600 37,700 37,800 37,900 37,100 37,200 37,300 37,400 37,500 37,600 37,700 37,800 37,900 38,000 1,035 1,039 1,043 1,047 1,051 1,055 1,058 1,062 1,066 1,070 23,100 23,200 23,300 23,400 23,500 23,600 23,700 23,800 23,900 24,000 502 506 509 513 516 519 523 526 530 533 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 29,000 684 688 692 696 700 704 707 711 715 719 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 34,000 879 883 887 891 895 899 902 906 910 914 38,000 38,100 38,200 38,300 38,400 38,500 38,600 38,700 38,800 38,900 38,100 38,200 38,300 38,400 38,500 38,600 38,700 38,800 38,900 39,000 1,074 1,078 1,082 1,086 1,090 1,094 1,097 1,101 1,105 1,109 24,100 24,200 24,300 24,400 24,500 24,600 24,700 24,800 24,900 25,000 536 540 543 547 550 553 557 560 564 567 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 30,000 723 727 731 735 739 743 746 750 754 758 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 35,000 918 922 926 930 934 938 941 945 949 953 39,000 39,100 39,200 39,300 39,400 39,500 39,600 39,700 39,800 39,900 39,100 39,200 39,300 39,400 39,500 39,600 39,700 39,800 39,900 40,000 1,113 1,117 1,121 1,125 1,129 1,133 1,136 1,140 1,144 1,148 25,100 25,200 25,300 25,400 25,500 25,600 25,700 25,800 25,900 26,000 570 574 577 581 584 587 591 594 598 602 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 31,000 762 766 770 774 778 782 785 789 793 797 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 36,000 957 961 965 969 973 977 980 984 988 992 40,000 40,100 40,200 40,300 40,400 40,500 40,600 40,700 40,800 40,900 40,100 40,200 40,300 40,400 40,500 40,600 40,700 40,800 40,900 41,000 1,152 1,156 1,160 1,164 1,168 1,172 1,175 1,179 1,183 1,187 30,000 35,000 40,000 39,000 38,000 33,000 28,000 29,000 34,000

Page 28 (Rev 09/19/2024) 2024 Regular Income Tax Table 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 1,191 1,195 1,199 1,203 1,207 1,211 1,214 1,218 1,222 1,226 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 1,386 1,390 1,394 1,398 1,402 1,406 1,409 1,413 1,417 1,421 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 1,581 1,585 1,589 1,593 1,597 1,601 1,604 1,608 1,612 1,616 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 1,776 1,780 1,784 1,788 1,792 1,796 1,799 1,803 1,807 1,811 42,000 47,000 52,000 57,000 43,000 44,000 45,000 42,000 42,100 42,200 42,300 42,400 42,500 42,600 42,700 42,800 42,900 43,000 43,100 43,200 43,300 43,400 43,500 43,600 43,700 43,800 43,900 44,000 44,100 44,200 44,300 44,400 44,500 44,600 44,700 44,800 44,900 45,000 45,100 45,200 45,300 45,400 45,500 45,600 45,700 45,800 45,900 42,100 42,200 42,300 42,400 42,500 42,600 42,700 42,800 42,900 43,000 1,230 1,234 1,238 1,242 1,246 1,250 1,253 1,257 1,261 1,265 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 1,425 1,429 1,433 1,437 1,441 1,445 1,448 1,452 1,456 1,460 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 1,620 1,624 1,628 1,632 1,636 1,640 1,643 1,647 1,651 1,655 57,000 57,100 57,200 57,300 57,400 57,500 57,600 57,700 57,800 57,900 57,100 57,200 57,300 57,400 57,500 57,600 57,700 57,800 57,900 58,000 1,815 1,819 1,823 1,827 1,831 1,835 1,838 1,842 1,846 1,850 43,100 43,200 43,300 43,400 43,500 43,600 43,700 43,800 43,900 44,000 1,269 1,273 1,277 1,281 1,285 1,289 1,292 1,296 1,300 1,304 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 1,464 1,468 1,472 1,476 1,480 1,484 1,487 1,491 1,495 1,499 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 1,659 1,663 1,667 1,671 1,675 1,679 1,682 1,686 1,690 1,694 58,000 58,100 58,200 58,300 58,400 58,500 58,600 58,700 58,800 58,900 58,100 58,200 58,300 58,400 58,500 58,600 58,700 58,800 58,900 59,000 1,854 1,858 1,862 1,866 1,870 1,874 1,877 1,881 1,885 1,889 44,100 44,200 44,300 44,400 44,500 44,600 44,700 44,800 44,900 45,000 1,308 1,312 1,316 1,320 1,324 1,328 1,331 1,335 1,339 1,343 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 1,503 1,507 1,511 1,515 1,519 1,523 1,526 1,530 1,534 1,538 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 1,698 1,702 1,706 1,710 1,714 1,718 1,721 1,725 1,729 1,733 59,000 59,100 59,200 59,300 59,400 59,500 59,600 59,700 59,800 59,900 59,100 59,200 59,300 59,400 59,500 59,600 59,700 59,800 59,900 60,000 1,893 1,897 1,901 1,905 1,909 1,913 1,916 1,920 1,924 1,928 45,100 45,200 45,300 45,400 45,500 45,600 45,700 45,800 45,900 46,000 1,347 1,351 1,355 1,359 1,363 1,367 1,370 1,374 1,378 1,382 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 1,542 1,546 1,550 1,554 1,558 1,562 1,565 1,569 1,573 1,577 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 1,737 1,741 1,745 1,749 1,753 1,757 1,760 1,764 1,768 1,772 60,000 60,100 60,200 60,300 60,400 60,500 60,600 60,700 60,800 60,900 60,100 60,200 60,300 60,400 60,500 60,600 60,700 60,800 60,900 61,000 1,932 1,936 1,940 1,944 1,948 1,952 1,955 1,959 1,963 1,967 48,000 53,000 58,000 49,000 54,000 59,000 50,000 55,000 60,000

Page 29 (Rev 09/19/2024) 2024 Regular Income Tax Table 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 1,971 1,975 1,979 1,983 1,987 1,991 1,994 1,998 2,002 2,006 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 2,166 2,170 2,174 2,178 2,182 2,186 2,189 2,193 2,197 2,201 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 2,361 2,365 2,369 2,373 2,377 2,381 2,384 2,388 2,392 2,396 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 2,556 2,560 2,564 2,568 2,572 2,576 2,580 2,583 2,587 2,591 62,000 67,000 72,000 77,001 63,000 64,000 65,000 62,000 62,100 62,200 62,300 62,400 62,500 62,600 62,700 62,800 62,900 63,000 63,100 63,200 63,300 63,400 63,500 63,600 63,700 63,800 63,900 64,000 64,100 64,200 64,300 64,400 64,500 64,600 64,700 64,800 64,900 65,000 65,100 65,200 65,300 65,400 65,500 65,600 65,700 65,800 65,900 62,100 62,200 62,300 62,400 62,500 62,600 62,700 62,800 62,900 63,000 2,010 2,014 2,018 2,022 2,026 2,030 2,033 2,037 2,041 2,045 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 2,205 2,209 2,213 2,217 2,221 2,225 2,228 2,232 2,236 2,240 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 2,400 2,404 2,408 2,412 2,416 2,420 2,423 2,427 2,431 2,435 77,001 77,101 77,201 77,301 77,401 77,501 77,601 77,701 77,801 77,901 77,101 77,201 77,301 77,401 77,501 77,601 77,701 77,801 77,901 78,001 2,595 2,599 2,603 2,607 2,611 2,615 2,619 2,622 2,626 2,630 63,100 63,200 63,300 63,400 63,500 63,600 63,700 63,800 63,900 64,000 2,049 2,053 2,057 2,061 2,065 2,069 2,072 2,076 2,080 2,084 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 2,244 2,248 2,252 2,256 2,260 2,264 2,267 2,271 2,275 2,279 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 2,439 2,443 2,447 2,451 2,455 2,459 2,462 2,466 2,470 2,474 78,001 78,101 78,201 78,301 78,401 78,501 78,601 78,701 78,801 78,901 78,101 78,201 78,301 78,401 78,501 78,601 78,701 78,801 78,901 79,001 2,634 2,638 2,642 2,646 2,650 2,654 2,658 2,661 2,665 2,669 64,100 64,200 64,300 64,400 64,500 64,600 64,700 64,800 64,900 65,000 2,088 2,092 2,096 2,100 2,104 2,108 2,111 2,115 2,119 2,123 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 2,283 2,287 2,291 2,295 2,299 2,303 2,306 2,310 2,314 2,318 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 2,478 2,482 2,486 2,490 2,494 2,498 2,501 2,505 2,509 2,513 79,001 79,101 79,201 79,301 79,401 79,501 79,601 79,701 79,801 79,901 79,101 79,201 79,301 79,401 79,501 79,601 79,701 79,801 79,901 80,001 2,673 2,677 2,681 2,685 2,689 2,693 2,697 2,700 2,704 2,708 65,100 65,200 65,300 65,400 65,500 65,600 65,700 65,800 65,900 66,000 2,127 2,131 2,135 2,139 2,143 2,147 2,150 2,154 2,158 2,162 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 2,322 2,326 2,330 2,334 2,338 2,342 2,345 2,349 2,353 2,357 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 2,517 2,521 2,525 2,529 2,533 2,537 2,541 2,544 2,548 2,552 80,001 80,101 80,201 80,301 80,401 80,501 80,601 80,701 80,801 80,901 80,101 80,201 80,301 80,401 80,501 80,601 80,701 80,801 80,901 81,001 2,712 2,716 2,720 2,724 2,728 2,732 2,736 2,739 2,743 2,747 68,000 73,000 78,001 69,000 74,000 79,001 70,000 75,001 80,001

Page 30 (Rev 09/19/2024) 2024 Regular Income Tax Table 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 2,751 2,755 2,759 2,763 2,767 2,771 2,775 2,778 2,782 2,786 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 2,946 2,950 2,954 2,958 2,962 2,966 2,970 2,973 2,977 2,981 YOUR TAX IS If Your Income is As Much As But Less Than 91,001 91,001 91,101 91,201 91,301 91,401 91,501 91,601 91,701 91,801 91,901 91,101 91,201 91,301 91,401 91,501 91,601 91,701 91,801 91,901 92,001 3,141 3,145 3,149 3,153 3,157 3,161 3,165 3,168 3,172 3,176 82,001 87,001 83,001 84,001 85,001 82,001 82,101 82,201 82,301 82,401 82,501 82,601 82,701 82,801 82,901 83,001 83,101 83,201 83,301 83,401 83,501 83,601 83,701 83,801 83,901 84,001 84,101 84,201 84,301 84,401 84,501 84,601 84,701 84,801 84,901 85,001 85,101 85,201 85,301 85,401 85,501 85,601 85,701 85,801 85,901 82,101 82,201 82,301 82,401 82,501 82,601 82,701 82,801 82,901 83,001 2,790 2,794 2,798 2,802 2,806 2,810 2,814 2,817 2,821 2,825 87,001 87,101 87,201 87,301 87,401 87,501 87,601 87,701 87,801 87,901 87,101 87,201 87,301 87,401 87,501 87,601 87,701 87,801 87,901 88,001 2,985 2,989 2,993 2,997 3,001 3,005 3,009 3,012 3,016 3,020 83,101 83,201 83,301 83,401 83,501 83,601 83,701 83,801 83,901 84,001 2,829 2,833 2,837 2,841 2,845 2,849 2,853 2,856 2,860 2,864 88,001 88,101 88,201 88,301 88,401 88,501 88,601 88,701 88,801 88,901 88,101 88,201 88,301 88,401 88,501 88,601 88,701 88,801 88,901 89,001 3,024 3,028 3,032 3,036 3,040 3,044 3,048 3,051 3,055 3,059 84,101 84,201 84,301 84,401 84,501 84,601 84,701 84,801 84,901 85,001 2,868 2,872 2,876 2,880 2,884 2,888 2,892 2,895 2,899 2,903 89,001 89,101 89,201 89,301 89,401 89,501 89,601 89,701 89,801 89,901 89,101 89,201 89,301 89,401 89,501 89,601 89,701 89,801 89,901 90,001 3,063 3,067 3,071 3,075 3,079 3,083 3,087 3,090 3,094 3,098 85,101 85,201 85,301 85,401 85,501 85,601 85,701 85,801 85,901 86,001 2,907 2,911 2,915 2,919 2,923 2,927 2,931 2,934 2,938 2,942 90,001 90,101 90,201 90,301 90,401 90,501 90,601 90,701 90,801 90,901 90,101 90,201 90,301 90,401 90,501 90,601 90,701 90,801 90,901 91,001 3,102 3,106 3,110 3,114 3,118 3,122 3,126 3,129 3,133 3,137 88,001 89,001 90,001 PLEASE NOTE: For $100,001 and over, your tax is $3,811 + 3.9% of the excess over $100,000 92,001 92,001 92,101 92,201 92,301 92,401 92,501 92,601 92,701 92,801 92,901 92,101 92,201 92,301 92,401 92,501 92,601 92,701 92,801 92,901 93,001 3,180 3,184 3,188 3,204 3,218 3,232 3,246 3,260 3,274 3,288 93,001 94,001 95,001 93,001 93,101 93,201 93,301 93,401 93,501 93,601 93,701 93,801 93,901 93,101 93,201 93,301 93,401 93,501 93,601 93,701 93,801 93,901 94,001 3,302 3,315 3,329 3,343 3,357 3,371 3,385 3,399 3,413 3,427 94,001 94,101 94,201 94,301 94,401 94,501 94,601 94,701 94,801 94,901 94,101 94,201 94,301 94,401 94,501 94,601 94,701 94,801 94,901 95,001 3,441 3,454 3,468 3,482 3,486 3,500 3,514 3,528 3,542 3,556 95,001 95,101 95,201 95,301 95,401 95,501 95,601 95,701 95,801 95,901 95,101 95,201 95,301 95,401 95,501 95,601 95,701 95,801 95,901 96,001 3,570 3,583 3,597 3,611 3,625 3,639 3,643 3,647 3,651 3,655 YOUR TAX IS If Your Income is As Much As But Less Than 96,001 96,001 96,101 96,201 96,301 96,401 96,501 96,601 96,701 96,801 96,901 96,101 96,201 96,301 96,401 96,501 96,601 96,701 96,801 96,901 97,001 3,659 3,662 3,666 3,670 3,674 3,678 3,682 3,686 3,690 3,694 97,001 97,001 97,101 97,201 97,301 97,401 97,501 97,601 97,701 97,801 97,901 97,101 97,201 97,301 97,401 97,501 97,601 97,701 97,801 97,901 98,001 3,698 3,701 3,705 3,709 3,713 3,717 3,721 3,725 3,729 3,733 98,001 98,001 98,101 98,201 98,301 98,401 98,501 98,601 98,701 98,801 98,901 98,101 98,201 98,301 98,401 98,501 98,601 98,701 98,801 98,901 99,001 3,737 3,740 3,744 3,748 3,752 3,756 3,760 3,764 3,768 3,772 99,001 100,001 99,001 99,101 99,201 99,301 99,401 99,501 99,601 99,701 99,801 99,901 99,101 99,201 99,301 99,401 99,501 99,601 99,701 99,801 99,901 100,001 3,776 3,779 3,783 3,787 3,791 3,795 3,799 3,803 3,807 3,811

Page 31 INSTRUCTIONS 1. Print or type your name, mailing information, SSN, FEIN (if applicable), Account ID, spouse’s information (if applicable), return(s) and/ or W-2(s) you are requesting. 2. Copies are $2.00 per year. Attach a check or money order. DO NOT SEND CASH IN THE MAIL.

(If you make your request in person, you may pay with cash. Bring exact change.) 3. Mail this form with your payment to the mailing address or deliver to the physical address at the top of this form. In order to process your request, signatures are required below. For entities other than individuals, you must attach an authorization document. AR4506 Primary Legal Name SSN, FEIN, or ID Number Street STATE OF ARKANSAS REQUEST FOR COPIES OF ARKANSAS TAX RETURNS AND W-2S PRINT OR TYPE Spouse Legal Name (If Applicable) SSN or ID Number City, State, & Zip Daytime Phone Number AR4506 (R 6/21/2024) W-2(s) Requested (List Tax Year(s)) NOTE - You may be able to get your tax information from other sources. If you had your tax return completed by a paid preparer, he/she should be able to provide a copy of the return. Your employer should be able to provide a copy of your W-2. Tax returns and W2’s for tax years prior to 2010 are no longer available. Primary Signature Date Title (if primary name is a partnership or trust) Spouse Signature (If Applicable) Date Signature of taxpayer(s). I declare that I am either the taxpayer whose name is shown above, or a person authorized to obtain the tax information requested. If the request applies to a joint return, either husband or wife must sign. If signed by a corporate officer, partner, guardian, tax matters partner, executor, receiver, administrator, trustee, or party other than the taxpayer, I certify that I have the authority to execute Form AR4506 on behalf of the taxpayer. REVENUE DIVISION Individual Income Tax 1816 W 7th St., Room 2300 Post Office Box 3628 Little Rock, Arkansas 72203-3628 Phone: (501) 682-1100 Fax: (501) 682-7692 www.dfa.arkansas.gov Email Mail To: State of Arkansas Individual Income Tax P.O. Box 3628, Little Rock, AR 72203-3628 Or Bring To: Joel Y. Ledbetter Building 1816 W 7th Street, Room 2300 Little Rock, AR 72201 (501) 682-1100 or (800) 882-9275 Return(s) Requested (List Tax Year(s))

Page 32 NOTES

Page 33 2024 ARKANSAS INDIVIDUAL INCOME TAX INDEX TO INSTRUCTIONS A________________________________ Additional Tax Credit for Qualified Individuals….. ...................................................... AR1000TC Adjustments to Income...............AR1000ADJ,14 Adoption Expense Credit. ................ AR1000TC Alimony Paid. ................................. AR1000ADJ Alimony Received. .........................................13 Amended Returns. ................................ 7,10, 11 Amount You Owe or Refund Due. ..................16 Annuities. .................................................10, 13 B________________________________ Baby Sharon’s Children’s Catastrophic Illness Program.............................AR1000CO Blindness - Personal Credit. ...........................12 Border City Exemption. .................. AR1000ADJ Business Income and Expenses. ...................13 Business Incentive Tax Credits. ....... AR1000TC C________________________________ Cancellation of Debt ...........................AR-OI, 14 Capital Gains and Losses. ........... AR1000D, 13 Casualty and Theft Losses. ...................AR3, 17 Check Offs. ......................................AR1000CO Child and Dependent Care Expense - Credit for. .....................................AR2441, 15 Child Support - Exempt Income. ....................10 Contributions - Charitable. ....................AR3, 17 Credits Against Tax. ............. AR1000TC, 12, 15 Credit for Tax Paid to Another State. .......AR1000TC D________________________________ Deafness - Personal Credit.............................12 Definitions. .......................................................9 Depletion Allowance Rates. ...........................20 Depreciation. ..................................................20 Developmentally Disabled Individual - Credit for. ....................................AR1000-DD Disability Income............................................. 11 Disabled Individual Adjustment. .......AR1000ADJ Disaster Relief Program....................AR1000CO Dividends. .............................................AR4, 13 E________________________________ Early Childhood Credit. ..................................15 Electronic Filing. ...............................................5 Estimated Tax. ................................................15 Extension of Time to File. ...............................10 F________________________________ Farm Income and Expenses. .........................14 Filing Requirements. ......................................10 Filing Status. .............................................11-12 Forms (How to Obtain). ....................................4 G________________________________ Gambling. ............................AR-OI, AR3, 14, 18 Gifts - Exempt Income. ...................................10 Gifts to Charity. ......................................AR3, 17 H________________________________ Head of Household. ..................................11-12 I_________________________________ Identity Theft. ...................................................5 Income - Exempt from Tax. .......................10-11 Income to be Reported. .............................12-14 Individual Retirement Accounts: Contributions to. ......................... AR1000ADJ Distributions from.................................. 11, 13 Phaseout Chart...........................................19 Interest Expense. ..................................AR3, 17 Interest Income. ....................................AR4, 13 Interest - Penalty on Premature Withdrawal of Savings. .............. AR1000ADJ Itemized Deductions. .................AR3, 14, 17, 18 IRA Distributions and Fully Taxable Annuities. ..............................13 K________________________________ Keogh Plan - Deduction for. ........... AR1000ADJ L________________________________ Life Insurance. ................................................10 Long-Term Intergenerational Trust. ..AR1000ADJ Lump-Sum Distributions. ..........................13, 14 M________________________________ Mailing Information. ..........................................4 Married Persons - Filing Joint or Separate Returns. .............................11-14 Medical and Dental Expenses. ..............AR3, 17 Medical Savings Accounts. ............ AR1000ADJ Mileage Allowance Rates................................20 Military Compensation - Exempt Amounts. ..................................11-13 Military Personnel - Home of Record. ................................8, 9, 13 Minister’s Income - Rental Value of Home. ..........................11-12 Miscellaneous Itemized Deductions. .........17-18 Moving Expense. ...................... AR1000ADJ, 20 N________________________________ Net Operating Loss (NOL). AR1000NOL, AR-OI, 14 Newborn Umbilical Cord Blood Initiative. .......................................AR1000CO O________________________________ Organ Donor Awareness Education Program. .....................AR1000CO Other Gains and Losses. ...............................13 Other Income. ................................................14 P________________________________ Partnerships. ..................................................13 Pay by Credit Card. ....................................... 16 Payments. ..................................................... 15 Penalty: Early Withdrawal of Savings. .........AR1000ADJ Frivolous Return. ........................................16 Late Filing. .................................................16 Late Payment. ............................................16 Pensions and Annuities. ............................11-13 Personal Tax Credits.......................................12 Proration of Itemized Deductions...........AR3, 18 R________________________________ Railroad Retirement Benefits. ........................ 11 Refund or Amount You Owe. ..........................16 Rental Income.................................................13 Request Copies of Tax Returns. ..........7, AR4506 Retirement - First $6,000 Exempt.............................. 11, 13 Retirement - Military. .......................................................10 Royalties. .......................................................13 S________________________________ Sale of Home. ................................................13 Scholarships, Fellowships, and Grants. ..........................................10, 14 School for the Blind, Contribution to...............................AR1000CO School for the Deaf, Contribution to. .............................AR1000CO Self-employed Health Insurance. ........ AR1000ADJ Set Off Refunds...............................................16 65 Special Personal Credit. ............................12 Social Security Benefits. ................................ 11 Standard or Itemized Deduction. ....................14 Stipends. ..................................................10, 14 Student Loan Interest. ............. AR1000ADJ, 19 Surviving Spouse............................................12 T________________________________ Tax Proration...................................................15 Tax Computation. ......................................14-15 Tax Tables. ................................................24-30 Tax Credits. .................................AR1000TC, 15 Taxes You May Deduct. ..................................17 Teacher Qualified Classroom Investment Expense. ...................AR1000ADJ Texarkana - Exemption. ...................AR1000ADJ Tuition Savings Program ..................................AR1000ADJ, AR1000CO U________________________________ Underestimate Penalty....................................16 Unemployment Compensation........................14 Unreimbursed Employee Business Expenses…. ............................................AR2106, AR3, 17 V________________________________ Veterans Benefits - Exempt. ........................... 11 Vouchers. ...........................................10, 15, 16 W_______________________________ Wages, Salaries, Tips. ...................................12 When to File....................................................10 Where to File.....................................................4 Who Must File. ...............................................10 Workers Compensation. ................................. 11

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 mailing address for you and your spouse in the space provided on the front of your return? 2. Did you enter the correct and complete Social Security Number(s) for you and your spouse? 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)/1099(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, 2025? 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, 2025