ar-income-taxSourced from the law Arkansas individual income tax for residents, part-year residents and nonresidents (Forms AR1000F and AR1000NR): the 2026 top-rate cut under Act 2 of 2026, the 2025 brackets, standard deduction and personal credits, the retirement exemption, military pay, the capital gains exclusion, self-employed adjustments, part-year proration, estimated tax, extension and penalties.