AR3: Itemized Deduction (2025)
Arkansas · Arkansas DFA · Used for tax years 2025
Form AR3 is the 2025 Arkansas individual income tax schedule for itemized deductions. It calculates total deductions for expenses such as medical and dental care, taxes, interest, contributions, casualty and theft losses, post-secondary education tuition, and miscellaneous expens
What you'll need
The form asks for the primary taxpayer’s legal name and Social Security number, plus adjusted gross income amounts from Form AR1000F or AR1000NR, lines 25A and 25B.
Attach these forms for the deductions you claim:
- Investment interest, line 11: federal Form 4952.
- Casualty and theft losses, line 18: Form AR4684.
- Post-secondary education tuition deductions, line 19: Form AR1075(s).
- Unreimbursed employee business expenses, line 20: Form AR2106.
If you paid home mortgage interest to an individual, line 9 asks for that person’s name and address.
Common mistakes
- Including medical or dental expenses paid by others. The form says not to include these expenses.
- Entering a negative medical deduction. If line 3 is greater than line 1, enter 0 on line 4.
- Entering a negative deduction for expenses subject to the 2% limit. If line 24 is greater than line 22, enter 0 on line 25.
- Completing the spouse allocation lines when they do not apply. Complete lines 31 through 35 only if using Filing Status 4 or 5.
- Putting the spouse’s allocation in the wrong column for Filing Status 5. The form directs you to enter line 35 on line 27, column A, of your spouse’s return.
Questions people ask
Can I include medical expenses someone else paid?
No. The form says not to include medical or dental expenses paid by others.
What must I attach when claiming investment interest?
Attach federal Form 4952 for investment interest reported on line 11.
How is the 2% limit applied to miscellaneous deductions?
Add lines 20 and 21 and enter the total on line 22. Enter the amount from Form AR1000F or AR1000NR, lines 25A and 25B, on line 23, then multiply it by 2% on line 24. Subtract line 24 from line 22 to get line 25. If line 24 is greater than line 22, enter 0.
How do I calculate total itemized deductions?
Add lines 4, 7, 12, 17, 18, 19, 25, and 29. Enter the total on line 30.
When do I complete lines 31 through 35?
Complete these lines only for Filing Status 4 or 5. They use the primary taxpayer’s and spouse’s adjusted gross income to divide the total itemized deductions between them.