$2 150 maximum deductible is $3 200 and the
$2 500 and the maximum out of pocket expense
$4 000 per year
(2) for family coverage the minimum deductible
(2) for family coverage the minimum deductible is
(A) Your/Joint
(account holder) and the taxpayer s spouse
(AGI) before the IRA deduction as shown in the
(AR TX Form is supplied by your employer )
(B) Spouse s
(C) Arkansas
(IRA) If you contributed to your own IRA
(MSA) An MSA is a trust or custodial account that
(Name)
(Name)
(Name)
(Name)
(Name)
(Name)
(Name)
(Name)
(Name)
(Name)
(Name)
(Name)
(Name)
(Name)
(Name)
(Name)
(Name)
(Name)
(Name)
(Name)
(Name)
(Name)
(Name)
(Name)
(Name)
(Name)
(Name)
(Social Security Number)
(sole proprietor) Schedule F (farm) Schedule
1 Border city exemption: (Attach Form AR TX) 1
1 through 16 and enter on this line and on Forms
1 You paid interest in 2013 on a qualified student
10 KEOGH Self employed SEP and Simple Plans: 10
11 Forfeited interest penalty for premature withdrawal: 11
12 Alimony/Sep Maint paid to: Name: SSN: 12
13 Support for individuals with permanent disabilities: (Attach Form AR1000DC) 13
14 Organ Donor Deduction: (Attach Form AR1000OD) 14
15 Military Reserve Expenses: 15
16 Reforestation Deduction: 16
17 TOTAL OTHER ADJUSTMENTS: (Enter here and on AR1000F/AR1000NR Line 22) 17
2 Arkansas Tax Deferred Tuition Savings Program: (See Instructions) 2
2 Your filing status is any status other than married
3 or 6; $155 000 if filing Status 2 or 4 Status 4
3 Payments to IRA: (See Instructions) 3
3 Your AGI is less than: $75 000 if filing Status 1
4 Payments to MSA: (See Instructions) 4
4 You are not claimed as a dependent on another
5 Payments to HSA: (See Instructions) 5
6 Deduction for interest paid on student loans: (See Instructions) 6
7 Contributions to Intergenerational Trust: (See Instructions) 7
8 Moving expenses: (Attach federal Form 3903) 8
9 Self employed health insurance deduction: (See Instructions) 9
a plan the amount of the deduction depends
Additional information may be required for
Adjustments
Adjustments
age 55 by the end of the tax year can increase their
allowable deduction Catch up Contributions
along with your Arkansas AGI to determine your
an adjustment from income of $500 for each individual
and the amount was included on your W 2 report
and/or dependents To be eligible a taxpayer
annual contribution by $1 000 for 2013 Maximum
annual contribution by up to $1 000
apply:
AR1000ADJ (R 10/10/13)
AR1000ADJ (R 10/11/13)
AR1000ADJ 2013
AR1000ADJ INSTRUCTIONS
AR1000F or AR1000NR Line 22
AR1000NR Line 8
Archer MSAs may not be established after 2007
Arkansas and cannot distribute any of the trust
ARKANSAS INDIVIDUAL INCOME TAX
Arkansas or Texarkana Texas If you use a Post
Arkansas you are allowed a full exemption
as the result of a court order enter the
be exempt from Arkansas income tax with respect
but contributions can be made to existing accounts
can deduct certain moving expenses incurred
certain limitations may apply to the amount you
claim the deduction only once in his or her lifetime
contribution limitation for any month is the amount
contribution to a Health Savings Account (HSA)
contribution to an Archer Medical Savings account
contribution to an Individual Retirement Account
contributions allowed to an HSA are reduced by any
contributions made to an Archer MSA
cover health care costs Individuals who reached
coverage the minimum deductible is $1 250 and
coverage under a HDHP only A HDHP will have the
deductible health plan (HDHP) only A HDHP will
deductible The deductible contribution cannot
deductible up to $5 500 each for all filing statuses
determine your deduction
E (rents royalties partnerships etc ) or retirement
earned while a resident of Texarkana Arkansas
enter the total amount
Enter the total of each column on Line 17 of this form and on Line 22 of AR1000F or AR1000NR
equal to 1/12 of 65% of the annual deductible for an
established under the Arkansas Tax Deferred
exceed $5 000 per taxpayer per tax year Qualified
federal Form 3903 )
Figure your allowable deduction using the worksheet
filers note that this is a combined income amount
filing separately on different returns (Status 5)
filing statuses must complete column (A) only
following deductions and limitations: (1) for self only
for self only coverage the minimum deductible is
for yourself or one of your dependents related to
from a deceased donor Attach Form AR1000 OD
from Arkansas income tax Part year Texarkana
Full Year Nonresident Filers Complete columns (A) and (B) if using filing status 4 (married filing separately on the same return) All
Full Year Resident Filers Complete columns (A) and (B) if using filing status 4 (married filing separately on the same return) All other
funds to the beneficiary until the beneficiary
have the following deductions and limitations: (1)
If either you or your spouse was covered by such
If you lived in the city limits of Texarkana Texas
If you lived within the city limits of Texarkana
If you were reimbursed for any moving expenses
in 2013
in states other than Arkansas are not
income is allowed
income is taxable to you
income such as interest dividends Schedule C
individual with self only coverage and 1/12 of 75%
Individuals who turned 50 before the close of the
INSTRUCTIONS
is $12 500 You can make pre tax contributions
is $4 300 maximum deductible is $6 450 and the
is created or organized exclusively for the purpose
kidney intestine lung or bone marrow) you may
limits of Texarkana Arkansas All other Arkansas
LINE 1 To claim the Texarkana exemption you
LINE 10 If you were self employed and contributed
LINE 11 Enter the total penalties paid for early
LINE 12 If you paid alimony or separate maintenance
LINE 13 If you have an individual with disabilities
LINE 14 If you paid unreimbursed expenses
LINE 15 If you have military reserve expenses
LINE 16 If you have reforestation deductions
LINE 17 Total Other Adjustments Add Lines
LINE 2 If you made contributions to a tuition
LINE 3 This line is used to report your allowable
LINE 4 This line is used to report your allowable
LINE 5 This line is used to report your allowable
LINE 6 You may take an adjustment for interest
LINE 7 You may take an adjustment for contributions
LINE 8 Employees and self employed persons
LINE 9 If you were self employed and had a
made to a long term intergenerational
maximum out of pocket expense is $4 300 and
maximum out of pocket expense is $7 850 The
may use as an adjustment to income If neither
miles to the distance from your old home to your
must be claimed for the year in which the transplantation
must file a return and report all Arkansas income
must file using their street address in Texarkana
must have had insurance coverage under a high
Name Social Security Number
net profit for 2013 you may be able to deduct
new workplace must be at least 50 miles from
NOTE: Do not enter amounts from categories that are not printed on this form See instructions for additional information
NOTE: Taxpayers who claim this exemption
Number of the person you paid
occurs Allowable expenses include
of paying the qualified medical expenses of the taxpayer
of the annual deductible for family coverage New
of up to $3 250 each year ($6 450 for families) to
Office Box this exemption will not be allowed
on page 21 of the booklet
on the amount of your Adjusted Gross Income
or a SIMPLE plan enter the total contributions
other filing statuses must complete column (A) only Enter only the amount of adjustments attributable to Arkansas in column (C)
other filing statuses must complete column (A) only If an amount is entered in column (C) attach explanation
paid on student loans if all of the following
part of the amount paid for health insurance for
Part Year Resident Filers Complete columns (A) and (B) if using filing status 4 (married filing separately on the same return) All
provided retirement plan the entire contribution is
reaches age 55 Contributions are limited to
related to the organ donation An individual may
residents claim the exemption only on income
retirement The trustee must be a resident of
savings account established under the Arkansas
savings program established by another state will
SCHEDULE OF ADJUSTMENTS
See additional instructions on the reverse side of this form
Status 4 Only
table on page 21 of the booklet Use this table
take a tax deduction up to $10 000 The deduction
Tax Deferred Tuition Savings Program enter
tax year may increase the maximum permitted
taxpayer s 2013 tax return
the amount here Contributions to plans established
The amount of the deduction depends upon the
The AR TX Form is not required for non wage
The deduction does not apply to organs harvested
the donation of an organ (part of a liver pancreas
the maximum out of pocket expense is $6 250 and
the worksheet on page 22 of the booklet to
this amount as income on Form AR1000F/
to a Keogh H R 10 retirement plan
To be eligible a taxpayer must have had insurance
to the designated beneficiary s income
total amount Enter the name and Social Security
travel lodging medical expenses and lost wages
trust This is a trust established for an individual
Tuition Savings Program or a tax deferred tuition
type of plan
under age 18 to provide funds for the minor s
verification if an adjustment for these types of
who qualifies for the deduction you can take
with disabilities Attach Form AR1000DC
withdrawal of certificates of deposit
withdrawals from a tuition savings account
workplace If you had no former workplace your
You can take this deduction if you moved for
you may deduct the income you earned in the city
you nor your spouse was covered by an employer
you received during the year Attach AR TX Form
your job or business and added at least fifty 50
your old home (Attach a completed copy of
yourself your spouse and/or dependents Complete