AR1100BIC: Schedule of Business Incentive Credits (2025)
Arkansas · Arkansas DFA · Used for tax years 2025
Form AR1100BIC is Arkansas’s 2025 Schedule of Business Incentive Tax Credits for corporation income tax or pass-through entity tax. It lists business incentive credit codes and amounts and totals the credits claimed on Form AR1100CT or AR1100PET.
Who files this form
For tax year 2025, a corporation or pass-through entity claiming an income tax credit on Form AR1100CT or Form AR1100PET must use Form AR1100BIC.
If filing as an Arkansas Consolidated Group, each eligible member claiming a business incentive credit, including the parent, must complete a separate AR1100BIC. The members’ credits must also be consolidated on the group’s AR1100BIC.
What you'll need
Have the following ready:
- The entity’s name and federal employer identification number (FEIN).
- The parent’s name and FEIN if filing consolidated.
- The business incentive credit codes and amounts being claimed.
- Credit certificate(s), which must be attached to Form AR1100CT or Form AR1100PET.
- For an Arkansas Consolidated Group, a separate AR1100BIC for each eligible member claiming a credit, including an eligible parent.
How to file
- Enter the entity’s name and FEIN, plus the parent’s information if filing consolidated.
- Enter the applicable business incentive credit codes and amounts on lines 1–5.
- Add lines 1–5 and enter the total on line 6.
- Carry the total to Schedule B, line 3 of AR1100CT, or page 1, line 8 of AR1100PET.
- Attach credit certificate(s) to AR1100CT or AR1100PET.
For an Arkansas Consolidated Group, attach a separate AR1100BIC for each eligible member, including the eligible parent. Combine the members’ claimed credits on the group’s AR1100BIC, line 6, and transfer the group total to the applicable return line above.
The supplied form does not provide a mailing address or e-file directions.
Common mistakes
- Leaving out credit certificates. The form directs you to attach certificate(s) to AR1100CT or AR1100PET.
- Skipping separate forms for consolidated group members. Each eligible member claiming a credit, including the eligible parent, must complete a separate AR1100BIC.
- Not combining the group’s credits. Each member’s claimed credit must be consolidated on the group’s AR1100BIC and included on line 6.
Questions people ask
Can a pass-through entity use AR1100BIC?
Yes. The form must be used when a pass-through entity claims an income tax credit on AR1100PET.
Where do I enter the total credit on my return?
Enter the AR1100BIC line 6 total on Schedule B, line 3 of AR1100CT, or page 1, line 8 of AR1100PET.
Does a consolidated group need separate forms for its members?
Yes. Each eligible member claiming a credit, including the eligible parent, must complete a separate AR1100BIC. The credits must also be combined on the group’s AR1100BIC.
Where can I get more information about business incentive credits?
The form directs readers to www.dfa.arkansas.gov for a summary of business incentive and tax credit programs. For questions, contact the Tax Credits/Special Refunds Section at (501) 682-7106.