AR3: Itemized Deduction (2024)
Arkansas · Arkansas DFA · Used for tax years 2024
Form AR3 is the 2024 Arkansas individual income tax schedule for itemized deductions. It calculates total deductions for medical and dental expenses, taxes, interest, contributions, casualty and theft losses, post-secondary education tuition, and miscellaneous expenses.
Who files this form
AR3 is the Arkansas form for reporting itemized deductions for tax year 2024. It covers medical and dental expenses, taxes, interest, contributions, and other listed deductions.
Complete lines 31 through 35 only if you use Filing Status 4 or 5. The form does not state who is required to itemize.
What you'll need
Have Form AR1000F or AR1000NR available. AR3 asks for amounts from lines 25A and 25B.
The form requires these attachments for the deductions listed:
- Investment interest: federal Form 4952.
- Casualty and theft losses: Form AR4684.
- Post-secondary education tuition: AR1075(s).
- Unreimbursed employee business expenses: Form AR2106.
You also need the primary taxpayer’s legal name and Social Security number. If you report home mortgage interest paid to an individual, provide that person’s name and address.
Common mistakes
- Do not include medical or dental expenses paid by others.
- On line 4, enter zero if line 3 is greater than line 1.
- On line 25, enter zero if line 24 is greater than line 22.
- Complete lines 31 through 35 only for Filing Status 4 or 5.
- For Filing Status 5, enter the spouse’s deduction from line 35 on line 27, column A of the spouse’s return.
Questions people ask
Where do I enter home mortgage interest?
Use line 8 for interest paid to financial institutions. Use line 9 for interest paid to an individual, and include the individual’s name and address.
How does the 2% limit work for miscellaneous deductions?
Add lines 20 and 21 and enter the total on line 22. On line 23, enter the amount from Form AR1000F or AR1000NR, lines 25A and 25B. Multiply line 23 by 2% on line 24, then subtract line 24 from line 22. Enter the result on line 25, or zero if line 24 is greater than line 22.
Which listed deductions are not subject to the 2% AGI limit?
The form lists volunteer firefighter expenses on line 26, gambling losses on line 27, and other miscellaneous deductions on line 28. Add these amounts on line 29.
How do I calculate total itemized deductions?
Add lines 4, 7, 12, 17, 18, 19, 25, and 29. Enter the total on line 30.