AR1100ADJ: Corporation Adjustment Schedule (2025)
Arkansas · Arkansas DFA · Used for tax years 2025
Form AR1100ADJ is Arkansas’s income tax adjustment schedule for multistate corporations using Filing Status 2, Multistate Corporation Apportionment. It reports additions and deductions used to reconcile federal income with Arkansas apportionable income and is attached to Form AR1
Who files this form
AR1100ADJ is the adjustment schedule for Filing Status 2, Multistate Corporation, Apportionment. It reconciles federal income and Arkansas apportionable income.
The form directs filers to attach this schedule to Arkansas income tax Form AR1100CT, AR1100S, AR1050, or AR1100PET, as applicable.
What you'll need
- The applicable Arkansas income tax return: AR1100CT, AR1100S, AR1050, or AR1100PET.
- An attached schedule for any “Other” add adjustments reported in Part A, line 9.
- An attached schedule for any “Other” deduction adjustments reported in Part B, line 11.
The schedule also asks for the filer’s name and FEIN.
How to file
Complete Part A for add adjustments and Part B for deduction adjustments.
- Enter total add adjustments on Part A, line 10, and add that total to apportionable income on the applicable tax form.
- Enter total deduction adjustments on Part B, line 12, and deduct that total from apportionable income on the applicable tax form.
- Attach AR1100ADJ to the applicable Arkansas return: AR1100CT, AR1100S, AR1050, or AR1100PET.
The supplied form text does not give a mailing address or e-filing directions.
Common mistakes
- Leaving out the supporting schedule for an “Other” adjustment. Both Part A, line 9, and Part B, line 11, say to attach a schedule.
- Failing to allocate non-business income. Part B, line 9, states that it must be allocated.
- Not carrying the totals to the applicable tax form. Part A’s total is added to apportionable income, and Part B’s total is deducted.
- Filing the applicable return without attaching AR1100ADJ when using this schedule. The form says it is to be attached.
Questions people ask
What is AR1100ADJ used for?
It reconciles federal income and Arkansas apportionable income for Filing Status 2, Multistate Corporation, Apportionment.
Which returns can this schedule accompany?
The form lists AR1100CT, AR1100S, AR1050, and AR1100PET.
Where do I report federal bonus depreciation?
Federal bonus depreciation is listed in Part A, line 3, under add adjustments. Arkansas depreciation adjustment is listed separately in Part B, line 3, under deduction adjustments.
Do “Other” adjustments need supporting schedules?
Yes. The form requires an attached schedule for “Other” adjustments in Part A, line 9, and Part B, line 11.
How is non-business income treated on the schedule?
Non-business income appears in Part B, line 9. The form states that it must be allocated.