AR1000ADJ: Adjustments Schedule (2025)
Arkansas · Arkansas DFA · Used for tax years 2025
Form AR1000ADJ is the 2025 Arkansas Individual Income Tax Schedule of Adjustments. It reports adjustments in the categories printed on the form and totals them for entry on line 24 of Form AR1000F or AR1000NR.
Who files this form
The 2025 AR1000ADJ is Arkansas’s individual income tax Schedule of Adjustments. It includes directions for full-year residents, part-year residents, and full-year nonresidents reporting the adjustment categories listed on the form.
The totals from this schedule go on line 24 of Form AR1000F or AR1000NR.
What you'll need
Enter the primary taxpayer’s legal name and Social Security number.
Attach these forms if you claim the corresponding 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, the form asks for 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 unlisted categories: The form specifically says not to enter amounts from categories that are not printed on it.
- Using the wrong columns: Filing status 4, married filing separately on the same return, uses columns (A) and (B). All other filing statuses use column (A) only for primary/joint adjustments. Follow the separate column (C) directions where applicable.
- Misreporting Arkansas adjustments: Part-year residents must enter only adjustments attributable to Arkansas in column (C). Full-year nonresidents must attach an explanation for any amount entered there.
- Not transferring totals: Enter each column’s total on line 19 and on line 24 of AR1000F or AR1000NR.
Questions people ask
When do I use the spouse’s column?
Use column (B) for filing status 4, married filing separately on the same return. Those filers complete both columns (A) and (B).
What goes in column (C) if I am a part-year resident?
Enter only the amount of adjustments attributable to Arkansas.
Where do I enter my total adjustments?
Enter the total of each column 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.