AR1000D: Capital Gains (2025)
Arkansas · Arkansas DFA · Used for tax years 2025
Form AR1000D is the Arkansas individual income tax capital gains schedule. It calculates taxable Arkansas capital gains or losses using federal amounts and state adjustments, with the total carried to Form AR1000F or AR1000NR.
Who files this form
Complete the 2025 Arkansas AR1000D if you have:
- A capital gain or loss reported on federal Schedule D, or
- A gain reported on federal Form 1040, line 7, when Schedule D is not required.
Full-year resident filers complete columns A and B only. Nonresident and part-year resident filers complete columns A, B, and C.
What you'll need
Have the following information available to complete AR1000D:
- Your federal Schedule D, including long-term gains or losses on line 15 and short-term gains or losses on line 7. If Schedule D is not required, use the gain reported on federal Form 1040, line 7.
- Federal and Arkansas depreciation amounts, if they differ, and any PET capital gain or loss adjustments.
- The primary taxpayer’s legal name and Social Security number.
- Your Arkansas return, AR1000F or AR1000NR, where the result from AR1000D is entered on line 14.
Common mistakes
- Overlooking depreciation differences. The form notes that Arkansas did not adopt the federal bonus depreciation provision from previous years. Adjust gains and losses for federal and Arkansas depreciation differences, if any, on lines 2, 5, and 10.
- Using the wrong columns. Full-year residents complete columns A and B only. Nonresidents and part-year residents complete columns A, B, and C.
- Deducting more than the capital loss limit. After offsetting capital gains, the deductible loss is limited to $3,000, or $1,500 per taxpayer for filing status 4 or 5.
Questions people ask
How much of my capital gain is taxable in Arkansas?
The form states that Arkansas taxes 50% of net long-term capital gain and 100% of short-term capital gain.
What happens if line 7a is more than $10 million?
Enter only $10,000,000 on line 7b. If line 7a is less than $10,000,000, enter the total amount. For a gain, multiply line 7b by 50% on line 8. Otherwise, enter the loss.
How much capital loss can I deduct?
After offsetting capital gains, the deductible capital loss is limited to $3,000 for filing statuses 1, 2, 3, and 6. For filing status 4 or 5, the limit is $1,500 per taxpayer.
Where do I enter the result on my Arkansas return?
For filing statuses 1, 2, 3, 5, and 6, add line 12, columns A and B, and enter the total on AR1000F or AR1000NR, line 14. For filing status 4, transfer line 12, column A, to line 14, column A, and line 12, column B, to line 14, column B.