AR1075: Deduction for Tuition Paid to Post-Secondary Educational Institutions (2024)
Arkansas · Arkansas DFA · Used for tax years 2024
Arkansas Form AR1075 calculates the deduction for tuition paid to post-secondary educational institutions for 2024. It records the institution, student, and tuition paid, then determines the deduction to enter on Form AR3, line 19.
Who files this form
Use Form AR1075 to claim a deduction for a portion of tuition you paid for yourself, your spouse, or your dependent.
The study must be for an associate, undergraduate, or graduate degree. Institutions may be outside Arkansas, but you must use the Arkansas Weighted Average Tuition to determine the maximum allowable deduction.
Complete one form per student per type of institution.
What you'll need
Have the following information ready to complete AR1075:
- Taxpayer’s name and Social Security number.
- Student’s name, Social Security number, and relationship to the taxpayer.
- Institution name(s) and type: 2-year college, 4-year college, or technical institute.
- Total tuition paid by the taxpayer.
- Amounts reimbursed through scholarships, grants, or fellowships, which reduce the tuition amount you may use.
The deduction amount is entered on Form AR3, line 19.
Common mistakes
- Do not include fees, books, or lodging in tuition paid.
- Reduce tuition paid by reimbursements from scholarships, grants, or fellowships.
- Use the Arkansas Weighted Average Tuition even if the institution is outside Arkansas.
- Complete one AR1075 per student per type of institution.
- If you complete more than one AR1075, add the line 5 amounts and enter the total on AR3, line 19.
Questions people ask
Can I deduct tuition paid for my spouse or dependent?
Yes. The deduction covers a portion of tuition paid by the taxpayer for the taxpayer, the taxpayer’s spouse, or their dependent. Study must be for an associate, undergraduate, or graduate degree.
Can the institution be outside Arkansas?
Yes, but you must still use the Arkansas Weighted Average Tuition to determine the maximum allowable deduction.
How do I calculate the deduction for 2024?
Enter tuition paid on line 2 after subtracting reimbursements from scholarships, grants, or fellowships. Exclude fees, books, and lodging. Multiply line 2 by 50% and enter the result on line 3. On line 4, enter the applicable amount from the form’s 50% of Weighted Average Tuition column:
- 2-year colleges: $2,523.
- 4-year colleges: $5,012.
- Technical institutes: $1,515.
Enter the lesser of line 3 or line 4 on line 5 and on AR3, line 19.
What if I complete more than one AR1075?
Use one form per student per type of institution. Add the amounts from line 5 of all completed AR1075 forms and enter the total on AR3, line 19.