AR K-1: Arkansas Income Tax Owner’s Share of Income, Deductions, Credits, Etc. (2025)
Arkansas · Arkansas DFA · Used for tax years 2025
The 2025 Arkansas AR K-1 reports a shareholder’s or partner’s share of income, deductions, credits, and other items from an S corporation or partnership. It separates the distributive share reported by Arkansas residents from the share allocated and apportioned to Arkansas.
What you'll need
Have the following information ready to complete the 2025 AR K-1:
- The corporation’s or partnership’s identification number, name, and address.
- The shareholder’s or partner’s identification number, name, address, and Arkansas residency status. For a nonresident, provide the state of legal residence.
- The shareholder’s percentage of stock ownership, or the partner’s beginning and ending shares of profit, loss, and capital, as applicable.
- The Arkansas apportionment percentage.
- The owner’s share of current-year income, deductions, credits, distributions, and other items, including Arkansas withholding or other payments.
The form also directs you to attach a statement with additional information.
Questions people ask
What does the 2025 AR K-1 report?
It reports an Arkansas shareholder’s or partner’s share of current-year income, deductions, credits, and other items.
Why are there two columns of amounts in Part III?
One column is labeled for the distributive share to be reported by Arkansas residents. The other is for the distributive share allocated and apportioned to Arkansas.
What residency information does the form ask for?
The form asks whether the owner is an Arkansas resident. If the owner is a nonresident, it asks for the state of legal residence.
Where does Arkansas withholding appear?
Line 20b is labeled “Arkansas withholding or other payments.”
Can the form be marked as amended or final?
Yes. The form has separate boxes labeled “Amended K-1” and “Final K-1.”