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AR Nonresident and Part Year Resident

Tax Year 2013

 

This worksheet is used to file the taxpayer's state tax return as a nonresident or part-year resident of Arkansas.

 

Who Must File
All part year residents and nonresidents as described below must file an Arkansas state income tax return regardless of filing status and/or gross income amount. 
 

Part Year Resident
A person is a part year resident of the State of Arkansas if he of she established a domicile in Arkansas during the tax year or moved out of the state during the tax year. A domicile is the place the taxpayer intends to have as his or her permanent home and is the place the taxpayer intends to return in the case of temporary absence. A taxpayer only has one domicile and does not change domiciles until the new place he or she is living is the place the taxpayer intends to stay permanently.

 

Nonresident
A person is a nonresident of the State of Arkansas if he or she did not have a domicile in Arkansas at any point during the tax year. However, an Arkansas return must be filed if the taxpayer had any taxable income from an Arkansas source regardless of the amount.

 

See the Arkansas 2013 Individual Income Tax Forms and Instructions for more information and details.

Residency Status
Nonresidents Only Select the taxpayer's state of residence if the taxpayer is filing as a nonresident.
Part Year Residents Only Select the dates of residency from when the taxpayer moved to Arkansas to when the taxpayer left Arkansas if the taxpayer is filing as a part-year resident.
Filing Status
Filing Status Override Select from the dropdown list the appropriate tax status as follows:
  • If the taxpayer's federal return is Married Filing Jointly, and both the taxpayer and spouse have income, "Married Filing Separate on Same Return" is the default choice, and will yield the taxpayer the lowest tax liability.
  • If either the taxpayer or spouse has total negative income, the filing status of "Joint" must be selected.
Qualifying Widow(er) Select the year of the taxpayer's spouse's death from the dropdown list, if the taxpayer is a qualifying widow(er) with a dependent child and is using this filing status.

 

Note: If the taxpayer's spouse died during the tax year, he or she is not eligible for this filing status until the following tax year.

Personal Credits
Taxpayer - Deaf Check the box only if the taxpayer was deaf on the last day of the tax year.

 

Deaf
The average loss in speech frequencies (500 to 2000 Hertz) in the better ear must be 83 decibels, I.S.O. or worse.

Spouse - Deaf Check the box only if the spouse was deaf on the last day of the tax year, according to the definition of deaf above.
Developmentally Disabled Dependent Number
Enter the total number of the taxpayer's dependents who meet the qualifications of being developmentally disabled.

 

First Name
Enter the first names of these dependents.

 

Important Note: The taxpayer must attach a certified AR1000RC5 to the tax return the first year this credit is claimed. Also, the Individual Income Tax Section will notify the taxpayer that another certified form must be filed every 5 years.

Payments
Early Childhood Program Certification Number
Enter the taxpayer's certification number from Certification Form AR100EC.

 

Amount
Enter the allowed childhood credit from an approved child care facility.

 

Calculation of Credit
The credit is equal to 20% of the allowed federal credit for the amount paid for childcare so that the parent or guardian could work or pursue gainful employment.

 

Approved Childcare Facility
An approved child care facility is a facility approved by the Arkansas Department of Education as having an appropriate Early Childhood Program as defined by Arkansas law.

 

Important Note: This entry will disqualify the Arkansas return from electronic filing. The taxpayer must attach the Certificate Form AR100EC to the return and mail it.

Form AR1000CO Schedule of Check-Off Contributions
Contribution Amount Enter the amount the taxpayer would like to contribute to one or more of the funds listed.
Form AR 1000TC Schedule of Tax Credits
A credit of up to $50.00 per taxpayer ($100.00 for a joint return) is allowed against the taxpayer's Arkansas Individual Income Tax liability for money contributions made by the taxpayer to one of the following:
  1. A candidate seeking nomination or election to a public office or to the candidate’s campaign committee, or
  2. A small donor political action committee as defined by Arkansas Code Annotated § 7-6-201, or
  3. An approved political action committee as defined by Arkansas Code Annotated § 7-6-201, or
  4. An organized political party as defined in Arkansas Code Annotated § 7-1-101.

For the purposes of this credit, “Public Office” means any office created by or under the authority of the laws of the State of Arkansas, or a subdivision thereof, that is filled by the voters.

 

The credit does not apply to contributions made to candidates for federal offices.

State Political Contribution Credit

Enter the amount the taxpayer contributed for this credit.

 

Important Note: The contribution must be made by April 15, to be claimed on the tax return.

Form AR1000NR Arkansas Source Income
Interest Income Enter interest income received or credited during the tax year from bank deposits, notes, mortgages, corporation bonds, savings and loan association deposits, and credit union deposits, while an Arkansas resident and/or from an Arkansas source.
Dividend Income Enter dividends and other distributions received or credited while an Arkansas resident and/or from an Arkansas source.
Alimony and Separate Maintenance Received Enter alimony or separate maintenance payments received while an Arkansas resident and/or from an Arkansas source.
Capital Gains/Losses Enter the taxpayer's share of capital gains or losses from the sale of real estate, stocks or bonds, or gains or losses from capital assets from Partnerships, S Corporations, or Fiduciaries while an Arkansas resident and/or from an Arkansas source.

 

The maximum capital loss that can be deducted after offsetting capital gains is $3,000 or $1,500 if married filing separately.

 

The gain on the sale of a personal residence is exempt up to $250,000 per taxpayer or $500,000 per married couple filing on the same return. The federal rules apply.

Other Income Enter the amount of any other income earned while an Arkansas resident and/or from an Arkansas source.

 

Include taxable lump-sum distributions, annuities, traditional IRA distributions, and early withdrawal of traditional IRA distributions.

Description of Other Income Enter the description of the income entered on the line above.
Form AR1000NR Arkansas Source Adjustments
Arkansas Tax Deferred Tuition Savings Program Enter the amount of the taxpayer's contributions to a tuition savings account established under the Arkansas Tax Deferred Tuition Savings Program, up to $5000 per taxpayer per year.
Arkansas Tax Deferred Tuition Savings Program-AR Source Enter the amount from above that was contributed while the taxpayer was an Arkansas resident.
Payments to IRA Enter the taxpayer's allowable contribution to an IRA while the taxpayer was an Arkansas resident.
Student Loan Interest Deduction Enter the taxpayer's allowable student loan deduction if the requirements below are met.

 

Allowable Student Loan Deduction
The student loan deduction is available if all of the following apply:

  1. The taxpayer paid interest during the tax year on a qualified student loan,
  2. The taxpayer does not file Married Filing Separately on Different Returns,
  3. The taxpayer's Arkansas AGI is less than $70,000 or $145,000 of combined income if married filing on same return, and
  4. The taxpayer is not claimed as a dependent on somebody else's return.
Moving Expenses Enter the amount of moving expenses entered on federal Form 3903.
Spouse's Self Employed Health Insurance Enter the smaller of the spouse's health insurance premiums, or the net profit under which the health insurance plan is established minus deductions that will be claimed on Form AR1000ADJ, that were paid while the spouse was an Arkansas resident or were paid from Arkansas source income, only if the return is being filed with the status "Married Filing Separate on Same Return".
Taxpayer's Self Employed Health Insurance Deduction (Arkansas source) Enter the smaller of the taxpayer's health insurance premiums, or the net profit under which the health insurance plan is established minus deductions that will be claimed on Form AR1000ADJ, that were paid while the taxpayer was an Arkansas resident or were paid from Arkansas source income.
Alimony and Separate Maintenance Payments Enter the amount of alimony or separate maintenance payments made while an Arkansas resident or to an Arkansas resident.
Form AR1075 Tuition Deduction
A deduction of 50% of tuition paid for secondary education is allowed if the requirements below are met.

 

Enter a deduction for up to two students by completing all of the information on both forms.

Social Security Number Enter the social security number of the student attending post-secondary education.
Name Enter the student's name.
Relationship Enter the relationship of the student to the taxpayer.
Institution Enter the name of the post-secondary institution the student is attending.
Type of Institution Select from the dropdown list the type of institution the student is attending from the following:
  • 2-year college
  • 4-year college or university
  • Technical institute

Study must be for an associate, undergraduate or graduate degree.

Tuition Paid Enter the amount of tuition paid if the school is located in Arkansas or the lesser of the tuition paid or the Weighted Average Tuition if the school is located outside of Arkansas.

 

Weighted Average Tuition
Enter the following amounts if the school is not located in Arkansas as the weighted average tuition for 2013:

  • $3,376 - 2-year colleges
  • $7,231 - 4-year colleges
  • $1,458 - Technical Institutes
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