AR1000ADJ: Adjustments Schedule (2024)
Arkansas · Arkansas DFA · Used for tax years 2024
Form AR1000ADJ is the Arkansas individual income tax Schedule of Adjustments. It lists adjustments, such as IRA payments, student loan interest and self-employed health insurance deductions, and totals them for line 24 of Form AR1000F or AR1000NR.
Who files this form
AR1000ADJ is Arkansas’s schedule for reporting the adjustments listed on the form. It includes directions for full-year residents, part-year residents, and full-year nonresidents.
The schedule’s totals go on line 24 of Form AR1000F or AR1000NR. The provided text does not give eligibility rules for every adjustment.
What you'll need
Enter the primary taxpayer’s legal name and Social Security number.
Attach these forms if you claim the related adjustment:
- HSA payments: federal Form 8889.
- Moving expenses: Form AR3903.
- Support for individuals with permanent disabilities: Form AR1000DC.
- Organ donor deduction: Form AR1000OD.
- Teachers’ qualified classroom investment expense: Form AR1000CE.
For alimony or separate maintenance paid, provide the recipient’s name and Social Security number.
Full-year nonresidents must attach an explanation if they enter an amount in column (C).
Common mistakes
- Adding an unlisted adjustment: The form specifically says not to enter amounts from categories that are not printed on it.
- Leaving out a required attachment: Attach the forms requested next to the adjustments you claim. Full-year nonresidents must also attach an explanation for any amount entered in column (C).
- Not transferring the totals: Enter each column’s total on line 19 of AR1000ADJ and on line 24 of AR1000F or AR1000NR.
Questions people ask
Which columns do I complete for my filing status?
If you use filing status 4, married filing separately on the same return, complete columns (A) and (B). For all other filing statuses, complete column (A) only for the primary/joint adjustments. Column (C) has separate residency instructions.
What goes in column (C)?
Part-year residents enter only adjustments attributable to Arkansas. Full-year nonresidents must attach an explanation if they enter an amount in column (C).
Where do I report my total adjustments?
Enter each column’s total on line 19 of AR1000ADJ and on line 24 of AR1000F or AR1000NR.
Can I add an adjustment category that is not listed?
No. The form says not to enter amounts from categories that are not printed on it.