Additional Tax Credit Worksheet: Additional Tax Credit for Qualified Individuals Worksheet (Revision)
Arkansas · Arkansas DFA · Used for tax years 2024
The Arkansas Additional Tax Credit for Qualified Individuals Worksheet determines your additional tax credit using income from line 28 of Form AR1000F or AR1000NR and your filing status. The resulting credit is entered on line 6 of Form AR1000TC.
Who files this form
For tax year 2024, an individual taxpayer with net income of $26,900 or less who timely files a tax return is allowed an additional tax credit.
If the net income on line 28 of your AR1000F or AR1000NR is $26,900 or less, complete this worksheet to determine your credit. The worksheet has separate sections for filing statuses 1, 3, 5 and 6; filing status 2; and filing status 4.
What you'll need
Have these forms available:
- AR1000F or AR1000NR: You need the net income amount from line 28.
- AR1000TC: Enter the credit calculated on this worksheet on line 6 of this form.
Questions people ask
What income amount do I use?
Use the amount from line 28 of your AR1000F or AR1000NR.
What credit does the income table show?
For tax year 2024, the worksheet lists these amounts before any filing-status adjustment:
| Income range | Credit |
| --- | ---: |
| $0 to $25,800 | $60 |
| $25,801 to $25,900 | $55 |
| $25,901 to $26,000 | $50 |
| $26,001 to $26,100 | $45 |
| $26,101 to $26,200 | $40 |
| $26,201 to $26,300 | $35 |
| $26,301 to $26,400 | $30 |
| $26,401 to $26,500 | $25 |
| $26,501 to $26,600 | $20 |
| $26,601 to $26,700 | $15 |
| $26,701 to $26,800 | $10 |
| $26,801 to $26,900 | $5 |
| $26,901 and up | $0 |
How do filing statuses 1, 3, 5 and 6 calculate the credit?
Enter your line 28 income on worksheet line 1. Find that income range in the table, then enter the corresponding credit on worksheet line 2 and line 6 of AR1000TC.
How does filing status 2 calculate the credit?
Enter your line 28 income on worksheet line 1 and the corresponding table credit on line 2. Double that credit and enter the result on worksheet line 3 and line 6 of AR1000TC.
How does filing status 4 calculate the credit?
Enter the line 28 income amounts in the primary and spouse columns. Find the corresponding table credit for each spouse and enter it on line 2 in each column. Add those credits and enter the total on worksheet line 3 and line 6 of AR1000TC.