CLEAR FORM AR1000D eee 2025

ITD251

ARKANSAS INDIVIDUAL INCOME TAX CAPITAL GAINS

Primary’s legal name Primary’s social security number

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

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

Complete the AR1000D if you have a CAPITAL GAIN OR LOSS reported on federal Schedule D, or if Schedule D is not required, a gain reported on federal Form 1040, line 7. The amount of capital loss that can be deducted after offsetting capital gains is limited to $3,000 ($1,500 per taxpayer for filing status 4 or 5). See instructions for line 14, Form AR1000F/ AR1000NR.

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

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

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

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

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

1. Enter federal long-term capital gain or loss reported on line 15, federal Schedule D or Form 1040, line 7. 00 00 00 00

2. Enter adjustment, if any, for depreciation differences in federal and state amounts and PET capital gain/loss

2 oo 00 oo

3. Arkansas long-term capital gain or loss. Add (or subtract) line 1 and line 2.

3}e O0}e O0}e 00}

4. Enter federal net short-term capital loss, if any,

reported on line 7, federal Schedule D .. 00 00 00 00 5. Enter adjustment, if any, for depreciation differences in federal and state amounts and PET capital gain/loSs................cccccceseseseteeeeeees 5 00 00 00 6. Arkansas net short-term capital loss. Add (or subtract) line 4 and line 5, 6|2 O0}e O0|e (00) 7a. Arkansas net capital gain or loss. (If gain, subtract line 6 from 3. If loss, add lines 6 and 3.)......... ..7a|® O0|e 00|e 00 7b. If the amount on line 7a is over $10,000,000, only enter $10,000,000. (00 00 (00 If less than $10,000,000, enter the total amount. 7b 8. Arkansas taxable amount. If a gain multiply line 7b by 50 percent (.50), otherwise enter lOSS..............0:ececeeeeeeeeee ects ee eeeeeed 8 00} 00 (00) 9. Enter federal short-term capital gain, if any, reported on line 7, federal Schedule D.......... 9 00 00 00 00 10. Enter adjustment, if any, for depreciation differences in federal and (00 00 (00 state amounts and PET capital gain 10 11. Arkansas short-term capital gain. Add (or subtract) line 9 and line 10 ° 00} 0016 00 12. Total taxable Arkansas capital gain or loss. Add lines 8 and 11. (Loss limited to $3,000, for filing status 1, 2, 3, and 6, $1,500 per taxpayer if filing status 4 or 5.) Enter here. Filing status 1,2,3,5 and 6: Add line 12, columns Aand B and enter on AR1000F/AR1000NR, line 14. Filing status 4: Enter line 12, column A on AR1000F/AR1000NR, line 14, column A. Enter line 12, column B on AR1000F/AR1000NR, line 14, column B..12 00 00 00

AR1000D (R 4/25/2025)