Use this skill whenever asked about Arkansas individual income tax for self-employed individuals or sole proprietors — filing Form AR1000F, AR estimated tax, Arkansas tax brackets, Arkansas deductions, or any query involving Arkansas state income tax compliance. Trigger on phrases like "Arkansas income tax", "AR income tax", "Form AR1000F", "Arkansas estimated tax", "Arkansas self-employed tax", "DFA income tax", or "Ark. Code Ann. §26-51".
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Jurisdiction
Arkansas, United States
Jurisdiction code
US-AR
Tax authority
Arkansas Department of Finance and Administration (DFA)
Filing portal
https://www.atap.arkansas.gov
Legislation citation
Ark. Code Ann. §26-51-201 et seq.
Primary form
Form AR1000F — Full Year Resident Individual Income Tax Return
Filing deadline
April 15 (follows federal deadline)
Version
0.1
Generated
2026-05-22
Validation status
AI-drafted — Q3
Regular Tax Table — All filing statuses (net taxable income ≤ $92,300)
| Net taxable income | Rate | |---|---| | $0 – $5,499 | 0% | | $5,500 – $10,899 | 2.0% | | $10,900 – $15,599 | 3.0% | | $15,600 – $25,699 | 3.4% | | $25,700 – $92,300 | 3.9% |
High-income table (net taxable income > $92,300)
| Net taxable income | Rate | |---|---| | $0 – $4,600 | 2.0% | | $4,601 and above | 3.9% |
Scope. This skill covers Arkansas individual income tax for self-employed individuals and sole proprietors filing Form AR1000F. It addresses tax computation, deductions, estimated payments, and form mapping. Quality tier. Q3 — AI-drafted with citations; not independently verified by a licensed professional.
Regular Tax Table — All filing statuses (net taxable income ≤ $92,300)
| Net taxable income | Rate |
|---|---|
| $0 – $5,499 | 0% |
| $5,500 – $10,899 | 2.0% |
| $10,900 – $15,599 | 3.0% |
| $15,600 – $25,699 | 3.4% |
| $25,700 – $92,300 | 3.9% |
High-income table (net taxable income > $92,300)
| Net taxable income | Rate |
|---|---|
| $0 – $4,600 | 2.0% |
| $4,601 and above | 3.9% |
Standard deduction by filing status
| Filing status | Standard deduction |
|---|---|
| Single (Status 1) | $2,410 |
| Married Filing Jointly (Status 2) | $4,820 |
| Married Filing Separately (Status 4/5) | $2,410 |
| Head of Household (Status 3) | $2,410 |
| Qualifying Surviving Spouse (Status 6) | $2,410 |
Personal tax credit amount
| Credit | Amount |
|---|---|
| Per exemption (taxpayer, spouse, dependents) | $29 |
AR DFA / ARKANSAS DFA — Arkansas income tax paymentATAP PAYMENT — Payment via ATAP portalSTATE OF AR TAX — State tax paymentARKANSAS DEPT FIN — Department of Finance and Administration paymentThis skill must refuse and recommend professional review when:
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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Other Arkansas computations in the OpenAccountants Tax Library.
Top marginal rate TY 2025
3.9%Act 1 of the Second Extraordinary Session of 2024
Standard deduction by filing status
| Filing status | Standard deduction | |---|---| | Single (Status 1) | $2,410 | | Married Filing Jointly (Status 2) | $4,820 | | Married Filing Separately (Status 4/5) | $2,410 | | Head of Household (Status 3) | $2,410 | | Qualifying Surviving Spouse (Status 6) | $2,410 |
Personal tax credit amount
| Credit | Amount | |---|---| | Per exemption (taxpayer, spouse, dependents) | $29 |
Texarkana exemption
Residents of Texarkana, Arkansas are fully exempt from Arkansas individual income taxes.
Starting point
Arkansas begins with federal adjusted gross income (from federal Form 1040, Line 11).
Arkansas adjustments (Form AR1000ADJ)
Add back or subtract items per Arkansas law.
Arkansas additions
Income not included federally but taxable in AR (e.g., certain exempt interest from other states).
Arkansas subtractions
Income included federally but exempt in AR (e.g., first $6,000 of retirement income for taxpayers 59½+, active-duty military income, U.S. obligation interest).
Deductions
Subtract standard deduction or Arkansas itemized deductions.
Result
Net taxable income → apply graduated rates from tax table.
IRC conformity
Arkansas generally conforms to the IRC for computing income, including Schedule C business deductions.
Above-the-line deductions
Arkansas adopts most above-the-line deductions that reduce federal AGI.
QBI treatment in Arkansas
The federal QBI deduction is taken below the line on the federal return and does not affect federal AGI. Therefore, it does not flow into Arkansas's starting point. Arkansas does not have its own QBI equivalent deduction.
SE health insurance treatment
Flows through federal AGI (above-the-line deduction on federal Form 1040) and is automatically reflected in Arkansas's starting point.
SEP-IRA / Solo 401(k)
SEP-IRA and Solo 401(k) contributions reduce federal AGI and therefore reduce Arkansas starting income.
Retirement income subtraction
$6,000
Home office treatment
Federal home office deduction flows through Schedule C and is reflected in federal AGI.
Threshold
Must pay estimated tax if you expect to owe tax after withholding and credits (Arkansas follows federal estimated tax principles).
Due dates
April 15, June 15, September 15, January 15.
Payment methods
Via ATAP (Arkansas Taxpayer Access Point) online portal or by mail with Form AR1000ES.
Safe harbor
Pay 90% of current year liability or 100% of prior year liability.
Apply graduated rates to AR net taxable income
T1-01Use regular or high-income table based on income level
Standard deduction by filing status
T1-02$2,410 (single/HOH/MFS) or $4,820 (MFJ)
Personal tax credit
T1-03$29 per exemption
Retirement income subtraction
T1-04Up to $6,000 for taxpayers age 59½+
Filing requirement
T1-05Based on filing status and gross income thresholds (e.g., Single ≥ $14,644)
Texarkana exemption
T1-06Full exemption for Texarkana, AR residents
High-income table threshold
T1-07Use alternate table if net taxable income > $92,300
Standard deduction vs. itemized
T2-01Taxpayer must compare; both spouses must use same method
Regular vs. low-income tax table
T2-02Low-income table incorporates standard deduction — cannot also claim separately
Part-year resident allocation
T2-03Requires Form AR1000NR and income sourcing analysis
Credit for taxes paid to other states
T2-04Requires documentation of income taxed elsewhere
Business vs. hobby determination
T2-05Same federal analysis, but affects AR Schedule C flow-through
Timing of income recognition
T2-06Arkansas may differ from federal for certain items
`AR DFA` / `ARKANSAS DFA`
Arkansas income tax payment
`ATAP PAYMENT`
Payment via ATAP portal
`STATE OF AR TAX`
State tax payment
`ARKANSAS DEPT FIN`
Department of Finance and Administration payment
Federal AGI
Line 15
Arkansas adjustments (additions)
Line 16 (via AR1000ADJ)
Arkansas adjustments (subtractions)
Line 17 (via AR1000ADJ)
AR adjusted gross income
Line 25
Standard deduction or itemized
Line 27
Net taxable income
Line 28
Tax from table
Line 29
Personal tax credits
Line 30
Net tax
Line 34
Estimated payments
Line 38
Balance due / refund
Lines 44–47
R-01
Taxpayer has multistate business activity requiring apportionment
R-02
Taxpayer is a part-year resident with complex sourcing (Form AR1000NR)
R-03
Taxpayer has Arkansas NOL carryforward
R-04
Questions about Arkansas pass-through entity elections
R-05
Issues involving Arkansas credits (InvestArk, Advantage Arkansas, etc.)
R-06
Capital gains exclusion questions (Arkansas provides partial exclusion)
R-07
Audit representation or controversy matters
R-08
Any question about tax fraud, evasion, or aggressive positions
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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