Form AR1100-REC Fillable Reconciliation Schedule
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

1 FEDERAL FORM 1120 LINE 17 TAXES AND LICENSE DEDUCTION 1 (Click Here to Clear the Work Sheet) Click Here to Clear Form Info (Click Here to Print Document) Click Here to Print Document (Enter the FEIN) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) 1 FEDERAL FORM 1120 LINE 20 DEPRECIATION DEDUCTION 1 1 FEDERAL FORM 1120 LINE 5 INTEREST INCOME 1 10 ARKANSAS TOTAL DEPRECIATION DEDUCTION 10 11 LESS: ARKANSAS DEPRECIATION IN COST OF GOODS SOLD OR ELSEWHERE 11 12 ARKANSAS DEPRECIATION DEDUCTION (ENTER HERE AND ON LINE 25 Form AR1100CT) 12 2 ADD: FOREIGN TAXES NOT INCLUDED ON FORM 1120 LINE 17 2 2 ADD: NON ARKANSAS MUNICIPAL INTEREST INCOME 2 2 PLUS: FEDERAL DEPRECIATION INCLUDED IN COST OF GOODS SOLD OR ELSEWHERE 2 3 LESS: ARKANSAS CORPORATION INCOME TAXES 3 3 LESS: U S OBLIGATION INTEREST INCOME ( Attach Schedule) 3 3 TOTAL FEDERAL DEPRECIATION (Line 22 of Form 4562) 3 4 ARKANSAS DEDUCTION FOR TAXES: (ENTER HERE AND ON LINE 22 FORM AR1100CT) 4 4 ARKANSAS TAXABLE INTEREST INCOME: (ENTER HERE AND ON LINE 13 FORM AR1100CT) 4 4 LESS: FEDERAL FORM 4562 LINE 12 SECTION 179 DEDUCTION 4 5 LESS: FEDERAL FORM 4562 LINE 14 BONUS DEPRECIATION 5 6 LESS: FEDERAL FORM 4562 LINE 25 BONUS DEPRECIATION 6 7 ADD: ARKANSAS ALLOWABLE SECTION 179 DEDUCTION 7 8 ADD OR SUBTRACT ARKANSAS DEPRECIATION ADJUSTMENT (Attach Schedule) 8 9 CAPITAL GAIN OR LOSS ADJUSTMENT FOR BASIS DIFFERENCE (Attach Schedule) 9 AR1100REC AR1100REC (R 5/2015) ARKANSAS CORPORATION INCOME TAX Corporation Income Tax Instructions CTRC151 on Line 13 Tax Expense Deduction on Line 22 and Depreciation Expense Deduction on Line 25 Refer to Instructions in the 2015 PART A: INTEREST INCOME PART B: TAXES DEDUCTION PART C: DEPRECIATION DEDUCTION RECONCILIATION SCHEDULE This schedule is to be attached to the Arkansas AR1100CT Corporate Income Tax form to reconcile Federal and Arkansas Interest Income