{
  "batch": "490-arkansas-state-creator-tax-deductions",
  "articles": [
    {
      "id": "learn_r490_arkansas_state_creator_tax_deductions_490_arkansas_state_creator_tax_deductions_anchor_dfa",
      "category": "Business",
      "title": "Anchor: DFA Individual Income Tax section (state revenue department)",
      "summary": "The Arkansas Department of Finance and Administration (dfa.arkansas.gov) is the state revenue department; its Individual Income Tax Section interprets individual tax codes, prepares forms and instructions, and keeps records of estimated tax payments.",
      "body": "The Arkansas Department of Finance and Administration (dfa.arkansas.gov) is the state revenue department; its Individual Income Tax Section interprets individual tax codes, prepares forms and instructions, and keeps records of estimated tax payments.\n\nWhat Arkansas Department of Finance and Administration actually says:\n\n“The Individual Income Tax Section is responsible for technical assistance to the tax community through interpreting Individual and Fiduciary tax codes and regulations; preparing and distributing tax forms and instructions to individuals and businesses necessary to complete Individual and Fiduciary tax returns; collecting and maintaining records of payments into accounts set up for estimated tax payments;”\n\nNote: Anchor record for the revenue department: https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/individual-income-tax/ . Sales and use tax pages are under /office/taxes/excise-tax-administration/sales-use-tax/.",
      "source_type": "official",
      "source_link": "https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/individual-income-tax/",
      "last_verified": "2026-10-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Arkansas Department of Finance and Administration",
      "evidence_quote": "The Individual Income Tax Section is responsible for technical assistance to the tax community through interpreting Individual and Fiduciary tax codes and regulations; preparing and distributing tax forms and instructions to individuals and businesses necessary to complete Individual and Fiduciary tax returns; collecting and maintaining records of payments into accounts set up for estimated tax payments;",
      "volatility": "medium",
      "from_batch": "490-arkansas-state-creator-tax-deductions",
      "subject": "Arkansas Department of Finance and Administration",
      "topic": "Anchor: DFA Individual Income Tax section (state revenue department)",
      "applies_to_country": "US",
      "applies_to_scope": "AR",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ar"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r490_arkansas_state_creator_tax_deductions_490_arkansas_state_creator_tax_deductions_s179",
      "category": "Business",
      "title": "Arkansas 2025 individual income tax instructions (AR1000F/AR1000NR): Section 179 conformity",
      "summary": "The DFA's 2025 instructions state that Arkansas adopted IRC 179 as in effect on January 1, 2022 for purchases made after 2022; the deduction limit is $1,250,000, the cost of qualifying property limit $3,130,000, phasing out dollar for dollar to $0 at $4,270,000.",
      "body": "The DFA's 2025 instructions state that Arkansas adopted IRC 179 as in effect on January 1, 2022 for purchases made after 2022; the deduction limit is $1,250,000, the cost of qualifying property limit $3,130,000, phasing out dollar for dollar to $0 at $4,270,000.\n\nWhat Arkansas Department of Finance and Administration actually says:\n\n“Section 179 Facts Arkansas adopted IRC 179 as in effect on January 1, 2022, for purchases made after 2022. Deduction Limit $1,250,000 Cost of qualifying property limit $3,130,000 No deduction allowed above $3,130,000 with deduction phasing out dollar for dollar until hitting $0 at $4,270,000”\n\nNote: The instructions state the conformity date as January 1, 2022.",
      "source_type": "official",
      "source_link": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf",
      "last_verified": "2026-10-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Arkansas Department of Finance and Administration",
      "evidence_quote": "Section 179 Facts Arkansas adopted IRC 179 as in effect on January 1, 2022, for purchases made after 2022. Deduction Limit $1,250,000 Cost of qualifying property limit $3,130,000 No deduction allowed above $3,130,000 with deduction phasing out dollar for dollar until hitting $0 at $4,270,000",
      "volatility": "high",
      "from_batch": "490-arkansas-state-creator-tax-deductions",
      "subject": "Arkansas 2025 individual income tax instructions (AR1000F/AR1000NR)",
      "topic": "Section 179 conformity",
      "applies_to_country": "US",
      "applies_to_scope": "AR",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ar"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r490_arkansas_state_creator_tax_deductions_490_arkansas_state_creator_tax_deductions_s179carry",
      "category": "Business",
      "title": "Section 179: carryforward and income limit",
      "summary": "The DFA's 2025 instructions: the Section 179 deduction among several properties may be divided in any way as long as the total stays under the limit, any cost not deducted in one year may be carried forward, and the deduction may not be used to reduce taxable income below zero.",
      "body": "The DFA's 2025 instructions: the Section 179 deduction among several properties may be divided in any way as long as the total stays under the limit, any cost not deducted in one year may be carried forward, and the deduction may not be used to reduce taxable income below zero.\n\nWhat Arkansas Department of Finance and Administration actually says:\n\n“Divide the deduction among the property in any way desired as long as the total amount stays under the deduction limit Any cost not deducted in one year may be carried forward to next year Deduction may not be used to reduce taxable income below zero”",
      "source_type": "official",
      "source_link": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf",
      "last_verified": "2026-10-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Arkansas Department of Finance and Administration",
      "evidence_quote": "Divide the deduction among the property in any way desired as long as the total amount stays under the deduction limit Any cost not deducted in one year may be carried forward to next year Deduction may not be used to reduce taxable income below zero",
      "volatility": "high",
      "from_batch": "490-arkansas-state-creator-tax-deductions",
      "subject": "Arkansas 2025 individual income tax instructions (AR1000F/AR1000NR)",
      "topic": "Section 179: carryforward and income limit",
      "applies_to_country": "US",
      "applies_to_scope": "AR",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ar"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r490_arkansas_state_creator_tax_deductions_490_arkansas_state_creator_tax_deductions_seh",
      "category": "Business",
      "title": "Arkansas 2025 individual income tax instructions (AR1000F/AR1000NR): Self-employed health insurance deduction worksheet",
      "summary": "The DFA's 2025 instructions include a Self-Employed Health Insurance Deduction Worksheet: enter the total amount paid in 2025 for health insurance coverage established under your business for you, your spouse and your dependents, then your net profit and other earned income from the business less deductions on Form AR1000ADJ line 10, and enter the smaller of the two on Form AR1000ADJ line 9.",
      "body": "The DFA's 2025 instructions include a Self-Employed Health Insurance Deduction Worksheet: enter the total amount paid in 2025 for health insurance coverage established under your business for you, your spouse and your dependents, then your net profit and other earned income from the business less deductions on Form AR1000ADJ line 10, and enter the smaller of the two on Form AR1000ADJ line 9.\n\nWhat Arkansas Department of Finance and Administration actually says:\n\n“SELF-EMPLOYED HEALTH INSURANCE DEDUCTION WORKSHEET 1. Enter the total amount paid in 2025 for health insurance coverage established under your business for 2025 for you, your spouse, and your dependents.”\n\nNote: Arkansas allows the deduction through its own worksheet; the amount is limited to net profit from the business. The federal rule is not recorded here.",
      "source_type": "official",
      "source_link": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf",
      "last_verified": "2026-10-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Arkansas Department of Finance and Administration",
      "evidence_quote": "SELF-EMPLOYED HEALTH INSURANCE DEDUCTION WORKSHEET 1. Enter the total amount paid in 2025 for health insurance coverage established under your business for 2025 for you, your spouse, and your dependents.",
      "volatility": "high",
      "from_batch": "490-arkansas-state-creator-tax-deductions",
      "subject": "Arkansas 2025 individual income tax instructions (AR1000F/AR1000NR)",
      "topic": "Self-employed health insurance deduction worksheet",
      "applies_to_country": "US",
      "applies_to_scope": "AR",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ar"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    }
  ]
}