AR1000DC: Disabled Individuals Certificate (2025)
Arkansas · Arkansas DFA · Used for tax years 2025
Arkansas Form AR1000DC certifies that an individual has total and permanent disabilities to support a $500 income adjustment on Form AR1000ADJ. It identifies the taxpayer and dependent with disabilities and includes the taxpayer’s signed certification. The certificate is valid fo
Who files this form
Use the 2025 AR1000DC to claim the $500 adjustment for an individual with disabilities. The individual cannot be the taxpayer or spouse.
The form lists these requirements:
- The individual is your natural or adopted child, or your dependent.
- You maintained, supported, and cared for the individual in your home.
- A physician has 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 any 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 at least 12 continuous months. It must result from anatomical, physiological, or psychological abnormalities demonstrable by medically acceptable clinical or laboratory diagnostic techniques.
What you'll need
The form calls for:
- The primary taxpayer’s legal name and Social Security number.
- The spouse’s legal name and Social Security number.
- The name and Social Security number of the dependent with disabilities.
- The individual’s name in the certification statement.
- The taxpayer’s signature and date.
You also need AR1000ADJ to enter the adjustment and your Individual Income Tax Return, to which the completed certificate must be attached.
How to file
- Complete AR1000DC in its entirety.
- Sign and date the certification. You are certifying under penalties of perjury that the named individual meets the form’s disability criteria.
- Enter $500 on line 13 of AR1000ADJ.
- Attach the certificate to your Individual Income Tax Return.
The certificate is good for one year.
Common mistakes
- Leaving the certificate incomplete. The form says it must be completed in its entirety to receive the $500 adjustment.
- Naming the taxpayer or spouse as the dependent with disabilities. The form expressly excludes them.
- Forgetting to attach the certificate to the Individual Income Tax Return.
- Reusing the certificate for another year. It is good for one year.
- Entering the adjustment somewhere other than line 13 of AR1000ADJ.
Questions people ask
How much is the adjustment?
The adjustment is $500. Enter it on line 13 of AR1000ADJ.
Can I use this certificate for myself or my spouse?
No. The form says 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.
Is a physician’s diagnosis required?
Yes. The individual must have been diagnosed by a physician as having total and permanent disabilities under the standards listed on the form.