AR1000CE: Individual Teachers Qualified Classroom Investment Expense (2025)
Arkansas · Arkansas DFA · Used for tax years 2025
Arkansas Form AR1000CE lists qualified classroom investment expenses for the teacher’s classroom expense deduction. It reports expenses by category and a total to enter on Form AR1000ADJ, line 17.
Who files this form
AR1000CE is for claiming the deduction for qualified classroom expenses. The form defines a teacher as a teacher, instructor, counselor, principal or aide serving students in pre-kindergarten through grade 12.
To qualify, you 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 your qualified classroom expenses. The form requires you to maintain these receipts.
- List your qualified classroom expenses by category.
- 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 the form. The printed categories are books, school supplies, computer equipment and software, athletic equipment, food for the teacher’s students, and clothing for the teacher’s students.
Questions people ask
What is the maximum deduction?
The deduction cannot exceed $1,000 per taxpayer, or $2,000 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, complete columns (A) and (B) if you use filing status 4, married filing separately on the same return. For other filing statuses, complete column (A) only for the primary/joint amounts.
What goes in column (C)?
Part-year residents should enter only adjustments attributable to Arkansas in column (C). Full-year nonresidents must attach an explanation if they enter an amount in column (C).
Where do I enter the total?
Enter the total on AR1000CE, line 7, and on AR1000ADJ, line 17.