AR1000TC: Schedule of Tax Credits and Business Incentive Credits (2025)
Arkansas · Arkansas DFA · Used for tax years 2025
Form AR1000TC is Arkansas’s 2025 individual income tax credit schedule. It reports credits such as political contribution, other state tax, adoption expense, and disability credits, along with other documented tax credits, and totals them for Form AR1000F or AR1000NR.
Who files this form
The 2025 AR1000TC is Arkansas’s individual income tax schedule for reporting these credits:
- State political contributions.
- Tax paid to another state.
- Adoption expenses.
- Phenylketonuria disorder.
- Stillborn child tax credit, called “Paisley’s Law.”
- Additional tax credit for qualified individuals.
- Credit for individuals with developmental disabilities.
- Tax credits reported in lines 8A–8F.
The form does not give eligibility rules for these credits. Several lines refer you to instructions, which were not provided.
What you'll need
Have the primary taxpayer’s legal name and Social Security number ready. Depending on the credit you claim, the form calls for these attachments:
- Other state tax credit: A copy of the other state tax return or returns.
- Adoption expenses: Federal Form 8839.
- Phenylketonuria disorder credit: Form AR1113.
- Paisley’s Law credit: A certificate of birth resulting in stillbirth.
- Developmental disabilities credit: Form AR1000-DD, formerly AR1000RC5. You do not need to attach a new copy each tax year if a valid AR1000-DD is already on file.
- Credits on lines 8A–8F: Copies of the tax credit certificates or appropriate documentation of the credits claimed.
For the developmental disabilities credit, the schedule also asks for the individual’s name and Social Security number as shown on AR1000-DD.
Common mistakes
- Missing credit documentation: For credits reported on lines 8A–8F, attach copies of the tax credit certificates or appropriate documentation.
- Filling in an FEIN when the certificate is issued to an individual: The form says to leave the FEIN box blank in that situation.
- Attaching a new AR1000-DD unnecessarily: If a valid AR1000-DD is already on file, the form says a new copy is not necessary each tax year.
Questions people ask
Where do I enter the total credits?
Add lines 1 through 8 and enter the total on line 9. Enter that total on line 36 of Form AR1000F or AR1000NR.
How do I total the credits listed for me and my spouse on line 8?
Lines 8A–8C are labeled for the primary taxpayer, and lines 8D–8F are labeled for the spouse. Add the amounts from lines 8A–8F and enter the total on line 8.
Do I need to attach AR1000-DD every year?
No. If a valid AR1000-DD is already on file, you do not need to attach a new copy each tax year.
Should I enter an FEIN if my credit certificate was issued to me as an individual?
No. The form says to leave the FEIN box blank if the certificate is issued to an individual.