AR1000F: Full Year Resident Individual Income Tax Return (2025)
Arkansas · Arkansas DFA · Used for tax years 2025
Form AR1000F is the 2025 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, and it can also be used to amend a return.
Who files this form
The 2025 Arkansas AR1000F is the individual income tax return for full-year residents.
The form includes filing statuses for single filers, married couples filing jointly or separately, heads of household, and surviving spouses with a dependent child. The supplied text does not state income thresholds or other rules for who is required to file.
What you'll need
Have your taxpayer information ready, including Social Security numbers and any dependent names, Social Security numbers, and relationships to you.
Attach the documents that apply to the amounts you report:
- Wages and withholding: W-2s; W-2Gs when reporting withholding from those forms. For withholding reported on line 39B, attach copies of 1099-R, 1099-PT, and/or AR-K1 forms.
- Retirement income: 1099-R forms for the pension, IRA, and annuity income lines that request them.
- Interest or dividends: AR4 if interest income or dividend income is over $1,500.
- Business and other income: Federal Schedule C for business income, Schedule D for capital gains or losses, Schedule E for rents and related income, and Schedule F for farm income. Attach AR-OI for other income or depreciation differences.
- Adjustments and deductions: AR1000ADJ for adjustments and AR3 for itemized deductions.
- Credits: AR2441 for the child care credit, AR1000TC for other credits, and both AR1000EC and AR2441 for the early childhood program entry.
- Other applicable entries: AR1000TD for lump-sum distribution averaging, AR1000CO for check-off contributions, and AR2210 or AR2210A for the underpayment penalty entry.
For direct deposit, have your bank routing and account numbers ready.
How to file
Complete and sign the return, and attach the forms and schedules requested for your entries.
Mail a return showing a refund to:
Arkansas State Income Tax
P.O. Box 1000
Little Rock, AR 72203-1000
Mail a tax-due or no-tax return, with 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 give e-filing instructions.
Common mistakes
- Do not list yourself or your spouse as a dependent.
- Round all amounts to whole dollars.
- Select only one tax table option on line 26.
- Use the spouse's income column only for filing status 4, married filing separately on the same return.
- Check the amended-return box if you are amending a return.
- Check the extension box if you filed a state extension or an automatic federal extension.
- Sign the return in the signature area.
- Direct deposit is allowed only to U.S. banks. Check the foreign-account box if either deposit will ultimately be placed in a foreign account.
Questions people ask
Can I split my refund between two bank 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 2026 estimated tax.
Where do I claim the Individuals with Developmental Disabilities Credit?
The form says this credit, associated with AR1000-DD, formerly AR1000RC5, is now on Form AR1000TC.
Can I request a paper Form 1099-G for next year?
Yes. Page 1 has a checkbox to request that a paper Form 1099-G be mailed to you next year.