AR1000DC: Disabled Individuals Certificate (2024)
Arkansas · Arkansas DFA · Used for tax years 2024
Form AR1000DC certifies that a child or dependent has total and permanent disabilities for Arkansas's $500 income adjustment. It identifies the taxpayer and dependent and includes the taxpayer's certification. The certificate is valid for one year and must be attached to the indi
Who files this form
Use AR1000DC to claim the $500 adjustment for an individual with disabilities. The individual cannot be the taxpayer or spouse.
To qualify:
- The individual must be your natural or adopted child, or your dependent.
- You must have maintained, supported, and cared for the individual in your home.
- A physician must have diagnosed the individual as having total and permanent disabilities under the form’s standards.
Under those standards, the individual must be unable to engage in substantial gainful activity because of a medically determinable physical or mental impairment. The impairment must be expected to result in death, or have lasted or be expected to last continuously for at least 12 months. It must involve anatomical, physiological, or psychological abnormalities demonstrable through medically acceptable clinical or laboratory diagnostic techniques.
What you'll need
Have these forms and details ready:
- AR1000DC, completed in full.
- The primary taxpayer’s and spouse’s legal names and Social Security numbers, as requested on the form.
- The dependent’s name and Social Security number.
- The name of the individual being certified as having total and permanent disabilities.
- The taxpayer’s signature and date.
- AR1000ADJ and your Individual Income Tax Return.
The form requires the individual to have been diagnosed by a physician as meeting its disability standards.
How to file
- Complete AR1000DC in its entirety.
- Sign and date the certification, which is made under penalties of perjury.
- Enter $500 on line 13 of AR1000ADJ.
- Attach the certificate to your Individual Income Tax Return.
The certificate is good for one year. The supplied text does not give a mailing address or e-filing directions.
Common mistakes
- Leaving the certificate incomplete. The form says it must be completed in its entirety to receive the $500 adjustment.
- Listing the taxpayer or spouse as the dependent with disabilities. The form expressly excludes both.
- Forgetting to attach the certificate to the Individual Income Tax Return.
- Treating the certificate as valid for more than one year. It is good for one year.
- Forgetting to enter $500 on line 13 of AR1000ADJ.
Questions people ask
How much is the adjustment, and where do I enter it?
The adjustment is $500. Enter it on line 13 of AR1000ADJ.
Can I use this certificate for myself or my spouse?
No. The form states that the dependent with disabilities cannot be the taxpayer or spouse.
How long is the certificate valid?
The certificate is good for one year and must be attached to your Individual Income Tax Return.
Does the individual need a physician’s diagnosis?
Yes. A physician must have diagnosed the individual as having total and permanent disabilities under the standards listed on the form.