AR1100ADJ: Corporation Adjustment Schedule (2024)
Arkansas · Arkansas DFA · Used for tax years 2024
Form AR1100ADJ is Arkansas’s corporation income tax adjustment schedule for multistate corporations using apportionment. It reports additions and deductions that reconcile federal income with Arkansas apportionable income and is attached to Form AR1100CT, AR1100S, or AR1100PET.
Who files this form
AR1100ADJ is the adjustment schedule for Filing Status 2, Multistate Corporation, Apportionment. It reconciles federal income with Arkansas apportionable income.
The form says to attach this schedule to Arkansas income tax Form AR1100CT, AR1100S, or AR1100PET.
What you'll need
- The Arkansas income tax return to which this schedule will be attached: AR1100CT, AR1100S, or AR1100PET.
- An attached schedule for any amounts entered as “Other” in Part A, line 9, or Part B, line 11.
AR1100ADJ also asks for your name and FEIN.
How to file
Attach AR1100ADJ to Form AR1100CT, AR1100S, or AR1100PET.
- Enter total add adjustments on Part A, line 10. Also enter that total on Schedule A, line 2, of AR1100CT or AR1100S, or on page 3, Schedule A, line 2, of AR1100PET.
- Enter total deduction adjustments on Part B, line 12. Also enter that total on Schedule A, line 3, of AR1100CT or AR1100S, or on page 3, Schedule A, line 3, of AR1100PET.
The supplied text does not give a mailing address or e-file directions.
Common mistakes
- Leaving out the supporting schedule for an “Other” adjustment. Both “Other” lines say to attach a schedule.
- Failing to allocate non-business income. Part B, line 9, says this income must be allocated.
- Forgetting to carry the adjustment totals to the corresponding Schedule A lines on the income tax return.
- Filing the income tax return without attaching AR1100ADJ when using this schedule.
Questions people ask
What does AR1100ADJ reconcile?
It reconciles federal income with Arkansas apportionable income for Filing Status 2, Multistate Corporation, Apportionment.
What is the difference between Part A and Part B?
Part A lists add adjustments. Part B lists deduction adjustments.
Where do I report an adjustment listed as “Other”?
Use Part A, line 9, for an “Other” add adjustment or Part B, line 11, for an “Other” deduction adjustment. Attach a schedule for either entry.
Does non-business income need to be allocated?
Yes. Part B, line 9, specifically says non-business income must be allocated.