AR1113: Phenylketonuria Other Metabolic Disorders Credit (2024)
Arkansas · Arkansas DFA · Used for tax years 2024
Form AR1113 calculates the 2024 Arkansas individual income tax credit for medically necessary foods and low-protein modified food products for a dependent child with certain metabolic disorders. It reports costs paid, unused credits from 2022 and 2023, and the credit allowed.
Who files this form
Individuals or families claiming this credit must complete Form AR1113 for each dependent child with one of these disorders:
- Phenylketonuria (PKU)
- Galactosemia
- Organic acidemias
- Disorders of amino acid metabolism
The credit covers expenses for medically necessary foods and low-protein modified food products. Complete a separate form for each child.
What you'll need
Have the following information available to complete the form:
- The primary taxpayer’s legal name and Social Security number.
- The dependent’s name and Social Security number.
- Total costs paid in 2024 for medically necessary foods and low-protein modified food products.
- Any unused credit from 2022 and 2023.
- Net tax due from line 38 of Form AR1000F or AR1000NR, after deducting all credits except business incentive credits and this credit.
The form includes spaces for the primary taxpayer’s signature and date, and the spouse’s signature and date if applicable.
Common mistakes
- Leaving part of the form incomplete. The form says it must be completed in its entirety to receive the credit.
- Using one form for multiple children. Complete one form for each child with a listed disorder.
Questions people ask
What expenses qualify for the credit?
The credit covers purchases of medically necessary foods and low-protein modified food products for a dependent child with a listed disorder. For the 2024 form, enter costs paid in 2024 on line 1.
What is the maximum credit?
The maximum is $2,400 per year, per child. The credit allowed on line 7 is the smaller of your total allowable credit on line 5 or your net tax due on line 6.
Can I carry unused credit forward?
Yes. Unused credit may be carried forward for an additional two years. The 2024 form has a line for unused credit from 2022 and 2023.
Where do I report the credit allowed?
Enter the smaller of line 5 or line 6 on line 7 of Form AR1113 and on line 4 of Form AR1000TC.