AR1000CE: Individual Teachers Qualified Classroom Investment Expense (2024)
Arkansas · Arkansas DFA · Used for tax years 2024
Arkansas Form AR1000CE lists teachers’ qualified classroom investment expenses by category, including books, school supplies, computer equipment and software, athletic equipment, and food and clothing for students. The total is entered on Form AR1000ADJ, line 17, for the classroo
Who files this form
AR1000CE is for taxpayers claiming the deduction for qualified teacher classroom expenses.
For this deduction, a “teacher” includes a teacher, instructor, counselor, principal or aide working with students in pre-kindergarten through grade 12. The person must be employed for at least 900 hours during the tax year at a school certified by the state to provide public preschool, elementary or secondary education.
What you'll need
- Keep receipts for qualified classroom expenses. The form requires taxpayers claiming the deduction to maintain these receipts.
- List qualified expenses by the categories printed on the form: books, school supplies, computer equipment and software, athletic equipment, food for the teacher’s students, and clothing for the teacher’s students.
- Have the primary taxpayer’s legal name and Social Security number ready.
- If you are a full-year nonresident and enter an amount in column (C), attach an explanation.
Common mistakes
Do not enter expenses from categories that are not printed on AR1000CE. The form specifically warns against including amounts from other categories.
Questions people ask
What is the deduction limit?
The deduction cannot exceed $500 per taxpayer, or $1,000 for married taxpayers filing jointly if each taxpayer is a teacher.
Which columns should I complete?
For full-year residents, part-year residents and full-year nonresidents, filing status 4 (married filing separately on the same return) requires columns (A) and (B). All other filing statuses complete column (A) only for the primary/joint expense entries. Column (B) is for the spouse under status 4 only.
When do I use column (C)?
Part-year residents enter only the amount of adjustments attributable to Arkansas in column (C). Full-year nonresidents must attach an explanation if they enter an amount in column (C).
Where does the total go?
Enter the total on AR1000CE, line 7, and on AR1000ADJ, line 17.
How do I show who is claiming the deduction?
The form has a “Who is taking the deduction” area with choices for Primary, Spouse or Both.