Form AR1036-Inst Fillable Instructions
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

Allocation of Total Tax Credit for Pass Through Entity Member s Section D of the form (A) The business derives at least seventy five percent (75%) of its revenue from out of state; and (A) The business receives at least seventy five percent (75%) of its revenue from out of state; and (B) That derives at least seventy five percent (75%) of its revenue from out of state sales (B) The business proposes to pay wages in excess of one hundred ten percent (110%) of the county (C) Products for sale to the general public if seventy five percent (75%) of the sales revenues are from (ii) Digital content production and preservation; (ii) The average hourly wage threshold determined at the signing date of the financial incentive (iii) Computer processing and data preparation services; and (iv) Information retrieval services; and A business primarily engaged in motion picture productions and that derives at least seventy five A business s own products or products that the business wholesales to retail businesses or ships to its A Business: A distribution center for the reception storage or shipping of: A firm primarily engaged in commercial physical and biological research as classified in the North a full time permanent employee for the entity paying or reimbursing the qualified tuition expense incurred A manufacturer classified in sectors 31 33 in the North American Industry Classification System as it A national or regional corporate headquarters with less than ten percent (10%) of its retail sales to the A scientific and technical services business if: agreement shall be the threshold for the term of the agreement; and American Industry Classification System Code 541710 as in effect on January 1 2005; Amount Paid or Reimbursed Enter the total amount paid or reimbursed by the entity on behalf of each An office sector business with less than ten percent (10%) of its retail sales to the general and has less than ten percent (10%) of its retail sales to the general public; and the entity s complete mailing address Any other business classified as an eligible business by the Director of the Arkansas Economic Arkansas income tax return Average Hourly Wages Paid Divide the entity s total hourly wages paid by the total hours worked by City Enter the name of the city in Arkansas where the qualified institution is located classification from the eligibility list under Eligible Business Types Page 2 Item 15 of the instructions corporation Date Tuition Paid or Reimbursed Enter the date the tuition was paid or reimbursed Development Commission if the following conditions exist: Eligibility number Enter the numeric value (and alpha if applicable) which reflects the entity s business Eligible Business Types: Enter Number (and letter if applicable) on Page 1 Line 7 Eligible Tax Credit available for the Tax Year only: Enter the smaller of Line 11 or Line 13 Employee s Name Enter the employee s name as listed in entity s payroll records The employee must be employee shall be based on a forty (40) hour work week employee The amount paid will include the cost of tuition books and fees incurred by the qualifi ed employee EMPLOYEE TUITION REIMBURSEMENT TAX CREDIT enter the entity owner s Social Security number (SSN) entity s eligible tax credit for the tax year as computed on Line 11 The member s proportionate share is generally the Entity s Income Tax Liability for this Tax Year: Enter entity s tax liability for the tax year entity s total sales for the tax year and enter calculated percentage for the tax year existed on January 1 2005 FEIN/SSN Enter the entity s federal employer identification number (FEIN) or if Sole Proprietorship without an FEIN general public; if seventy five percent (75%) of the sales revenues are from out of state customers; or Income Tax Liability Limitation: Enter twenty five percent (25%) of the entity s tax liability (Multiply Line 12 by 25%) INSTRUCTIONS FOR FORM AR1036 issued to the employee by the qualified institution The qualified institution must be located in Arkansas Line 1 Total Amount Paid or Reimbursed Enter total amount of qualified tuition expense paid or reimbursed by Line 2 Total Amount of Tax Credit Multiply Line 1 X 30% enter here and on Line 11 Page 1 Section C Member s Name Enter each member with an ownership interest in the Partnership Limited Liability Company (LLC) Member s Share of Eligible Total Tax Credit Enter the dollar amount of each member s proportionate share of the Member s SSN/FEIN Enter each member s Social Security number or federal ID as it appears on the member s NAICS Enter the entity s business activity code based on the North American Industry Classification System (NAICS) Name and Address of Entity Enter the legal name of the entity as listed on the entity s Arkansas income tax return Name of Entity Enter the name of entity and SSN/FEIN Name of Institution Enter the name of the accredited educational institution as listed on the transcript NOTE: If Ownership Classification box 4 5 or 6 is checked in Section A skip Lines 12 14 and complete of the county or state average hourly wage whichever is less or state average wage whichever is less or Subchapter S corporation Each member s name must be listed as it appears on the member s Arkansas income out of state customers; own retail outlets; ownership percentage times the entity s eligible tax credit for the tax year Page 1 Page 2 Page 2 Line 2 percent (75%) of its revenue from out of state sales and has less than ten percent (10%) of its retail Percentage of Ownership Enter each member s percentage of ownership in the Partnership LLC or Subchapter S Percentage of Retail Sales to General Public Divide the entity s retail sales to the general public by the Percentage of Revenue from Out of State Sales Divide the entity s revenue from out of state sales by Primarily engaged in: Products owned by other companies with which the business has contracts for storage and shipping public; sales to the general public; SECTION A: OWNERSHIP CLASSIFICATION Check the appropriate box (1 6) reflecting the business classification SECTION B: ELIGIBILITY CLASSIFICATION SECTION C: ELIGIBLE TAX CREDIT FOR THIS TAX YEAR Section D Allocation of Total Tax Credit for Pass Through Entity Members SECTION D: ALLOCATION OF TOTAL TAX CREDIT FOR PASS THROUGH ENTITY MEMBERS: SECTION E: SCHEDULE OF TUITION PAID OR REIMBURSED BY EMPLOYER: STATE OF ARKANSAS tax return Tax Year Beginning and Ending Enter the tax year the tuition was paid or reimbursed Tax Year Enter the entity s beginning and ending date of its tax year in a Month Day Year (MM/DD/YYYY) format The average hourly wages paid by the business exceed one hundred fifty percent (150%) The design and development of prepackaged software: the employees paid on an hourly basis during the tax year The average hourly wage determination for a salaried the entity for all qualified employees the entity s total revenue from all sales and enter calculated percentage for the tax year This is normally the same code as entered on the entity s federal income tax return Total Tax Credit Amount subject to income tax liability limitation Enter the amount from SECTION E type for this entity If the box for Partnership LLC or Subchapter S corporation is checked you must complete the