AR-OI: Other Income Loss and Depreciation Differences (2025)
Arkansas · Arkansas DFA · Used for tax years 2025
Form AR-OI reports other income, losses, and depreciation differences for Arkansas individual income tax. It totals additions and subtractions from income and calculates the net amount to enter on Form AR1000F or AR1000NR.
Who files this form
The 2025 AR-OI is for reporting other income, losses, and depreciation differences on an Arkansas individual income tax return. It includes directions for full-year residents, nonresidents, and part-year residents.
Which columns you complete depends on your residency and filing status:
- Full-year residents, filing status 4: Complete columns A and B.
- Other full-year resident filers: Complete column A only.
- Nonresidents or part-year residents, filing status 4: Complete columns A, B, and C.
- Other nonresident or part-year resident filers: Complete columns A and C only.
Filing status 4 means married filing separately on the same return. The form does not state a separate filing threshold.
What you'll need
Enter the primary taxpayer’s legal name and Social Security number. The form calls for these attachments when completing the related lines:
- Federal depreciation, line 1: A schedule.
- Gambling winnings, line 4: Form W2-G.
- Pass-through entity adjustment, lines 7 and 16: A schedule and Form AR K-1.
- Cancellation of debt, line 8: Form 1099-C.
- State depreciation, line 12: A schedule.
- Net operating loss, line 13: Form AR1000NOL.
Common mistakes
- Leaving out required attachments: Follow the attachment reminders beside the depreciation, gambling winnings, pass-through entity adjustment, cancellation of debt, and net operating loss lines.
- Using the “Other” lines without checking instructions: Lines 10 and 18 both say to see the instructions. Those instructions were not provided with this form text.
Questions people ask
What do columns A, B, and C mean?
Column A is Primary/Joint, column B is Spouse (Status 4), and column C is Arkansas Only.
How do I calculate the totals?
Add lines 1 through 10 for the income total on line 11. Add lines 12 through 18 for the losses total on line 19. Subtract line 19 from line 11 to get the net total on line 20.
Where does the net total go on my income tax return?
Enter the line 20 total for each column on line 22 of Form AR1000F or AR1000NR.
Where are depreciation amounts reported?
Federal depreciation is listed as an addition to income on line 1. State depreciation is listed as a subtraction from income on line 12. Both lines require an attached schedule.