AR1000F: Full Year Resident Individual Income Tax Return (2024)
Arkansas · Arkansas DFA · Used for tax years 2024
Form AR1000F is the 2024 Arkansas individual income tax return for full-year residents. It reports income, adjustments, deductions, tax credits and payments to calculate a refund or tax due.
Who files this form
The 2024 Arkansas AR1000F is the individual income tax return for full-year Arkansas residents.
The form includes filing statuses for single filers, married couples, heads of household, and surviving spouses with a dependent child. The supplied text does not state income thresholds or other rules for deciding whether you must file.
What you'll need
Have your identifying information ready, including Social Security numbers for you, your spouse, and any dependents listed. The form also asks for your mailing address and driver's license or state ID information.
Attach the documents that apply to your return:
- Wages: W-2s.
- Interest or dividends over $1,500: Form AR4, as directed on each income line.
- Business income: Federal Schedule C.
- Capital gains or losses: Federal Schedule D.
- Rental, royalty, partnership, estate, or trust income: Federal Schedule E.
- Farm income: Federal Schedule F.
- IRA distributions, taxable annuities, or employer pensions: Forms 1099-R, as directed on the applicable lines.
- Other income or depreciation differences: Form AR-OI.
- Adjustments: Form AR1000ADJ.
- Itemized deductions: Form AR3.
- Lump-sum distribution averaging: Form AR1000TD.
- Child care credit: Form AR2441. For the early childhood program, the form requests a certification number, AR1000EC, and AR2441.
- Other credits: Form AR1000TC.
- Arkansas tax withheld: Copies of W-2, 1099-R, W-2G, 1099-PT, and/or AR-K1.
- Check-off contributions: Form AR1000CO.
- Underpayment penalty entry: Form AR2210 or AR2210A.
For direct deposit, have your bank routing and account numbers ready.
How to file
Complete the return, attach the applicable supporting forms, and sign in the signature area. The form provides signature spaces for the taxpayer, spouse, and paid preparer.
If you are claiming a refund, mail the return to:
Arkansas State Income Tax
P.O. Box 1000
Little Rock, AR 72203-1000
If you owe tax or have no tax due, mail the return and any payment to:
Arkansas State Income Tax
P.O. Box 2144
Little Rock, AR 72203-2144
Online payment: The form directs taxpayers to Arkansas Taxpayer Access Point (ATAP) at www.atap.arkansas.gov to make payments and manage their accounts. ATAP is available 24 hours.
The supplied text does not provide e-filing instructions.
Common mistakes
- Not rounding amounts: The form says to round all amounts to whole dollars.
- Listing yourself or your spouse as a dependent: The dependent section explicitly says not to do this.
- Selecting more than one tax-table option: Line 26 says to select only one.
- Missing signatures: The form reminds you to sign in the signature area.
- Using a non-U.S. bank for direct deposit: Direct deposit is allowed only to U.S. banks. Check the designated box if either deposit will ultimately be placed in a foreign account.
Questions people ask
Can married spouses file separately on the same return?
Yes. Filing status 4 is “Married filing separately on the same return.” The spouse's income column on page 2 is for status 4 only.
How do I mark an amended return?
Check the amended-return box on page 1. Lines 42 and 45 are labeled for amended returns only and cover previous payments and a previous refund.
Can I split my refund between two accounts?
The form provides spaces for two direct deposits, including each account's routing number, account number, account type, and deposit amount. Direct deposit is allowed only to U.S. banks.
Can I apply an overpayment to next year's estimated tax?
Yes. Line 48 lets you enter an amount to apply to 2025 estimated tax.
Where is the credit for individuals with developmental disabilities?
The form states that the Individuals with Developmental Disabilities Credit, AR1000-DD, formerly AR1000RC5, is now on Form AR1000TC.