Arkansas Individual Income Tax Forms And Instructions

SET OFF REFUNDS

PAYMENT INFORMATION

LINE 43.

PREVIOUS REFUND:

This line is

for amended returns only.

Enter the total of any

If you, your spouse, or former spouse owes a

previous refund(s) from your original return and

www.

Complete Form AR1000V (available at

debt to one of the agencies below, all or part of

amended return(s).

arkansas.gov/incometax) and attach a check

your refund is subject to being withheld to satisfy

or money order to your return. Write the tax year

the debt. You will receive a letter advising which

and your Social Security Number or account num-

agency has claimed your refund.

LINE 44. Subtract Line 43 from Line 42. This is

ber on the check or money order, and make your

your ADJUSTED TOTAL PAYMENTS.

check payable in U.S. Dollars to the Department

Any housing authority

of Finance and Administration. Mail on or before

Arkansas circuit, county, district, or city courts

April 15, 2014. If the payment is for an amended

AR colleges, universities, and technical institutes

return, mark the box yes on Form AR1000V for “Is

Arkansas Public Defender Commission

REFUND OR TAX DUE

Payment for an Amended Return”.

Arkansas Real Estate Commission

County tax collectors or treasurers

Credit card payments may be made by calling

LINE 45. If Line 44 is more than Line 36 on Form

Department of Finance and Administration

1-800-2PAY-TAX

(1-800-272-9829), or by visit-

Department of Health

AR1000F or Line 36D on Form AR1000NR, you

ing and clicking

overpaid your tax. Write the difference here. If you

Department of Higher Education

on the “Payment Center” link.

Department of Human Services

want a refund only, skip Lines 46 and 47 and enter

Employee Benefits Division of DFA

the amount of your refund on Line 48.

Credit card payments will be processed by Of-

Internal Revenue Service

ficial Payments Corporation, a private credit card

Office of Child Support Enforcement

payment services provider. A convenience fee will

LINE 46. You can apply part or all of the tax you

Office of Personnel Management of DFA

be charged to your credit card for the use of this

OVERPAID in 2013 to your tax in 2014. Enter the

service. The State of Arkansas does not

It is the agency’s responsibility to refund any

amount you would like to have carried forward. The

receive this fee. You will be informed of the

set off amount paid to the agency in error.

overpayment will be applied directly to your 2014

exact amount of the fee before you complete your

estimated account. If you wish to apply only part of

transaction. After you complete your transaction

If you owe a debt for Arkansas income

Line 45 to pay 2014 tax, you will be issued a refund

you will be given a confirmation number to keep

tax, your federal refund may be captured

for the balance of your overpayment.

with your records.

to satisfy your state income tax debt.

NOTE:

The amount you carry over to pay 2014

NOTE:

Do not send currency or coin by mail.

NOTICE TO MARRIED TAXPAYERS:

taxes will only be credited to the

primary filer. It cannot be divided

If only one of the married taxpayers owes the debt,

the taxpayer who is not liable can avoid having his/her

between the primary filer and spouse.

refund applied to the debt if both taxpayers file Status

5, Married Filing Separately on Different Returns.

LINE 47. If you wish to contribute a portion or

all of your overpayment to one or more of the pro-

LINE 49. If Line 36 of Form AR1000F or Line

grams listed below, complete Schedule AR1000-

36D of Form AR1000NR is more than Line 44, you

CO and enter total amount of your donation.

Attach Schedule AR1000-CO after Form

owe additional tax. Subtract Line 44 from Line 36

AR1000F/AR1000NR.

of Form AR1000F or Line 36D of Form AR1000NR.

Enter amount here. This is the TAX YOU OWE.

Area Agencies on Aging Program

Arkansas Disaster Relief Program

LINE 50A and 50B. UNDERESTIMATE

Arkansas Schools for the Blind and Deaf

PENALTY: If required enter the exception number

Arkansas Tax Deferred Tuition Savings Program

from Part 3 of the AR2210, or the computed penalty

Baby Sharon’s Children’s Catastrophic Illness Program

from Line 18 of AR2210 in the appropriate box. If

Military Family Relief Program

PENALTIES & INTEREST

you completed AR2210A, enter “6” in box 50A.

Newborn Umbilical Cord Blood Initiative

Enter amount from Line 46 of AR2210A in box 50B.

Organ Donor Awareness Education Program

You must mail your tax return by April 15, 2014. Any

U.S. Olympic Committee Program

return not postmarked by April 15, 2014 (unless you

Form AR2210 or AR2210A must be attached

have an extension) will be delinquent. A penalty of

and the exception number entered in box 50A

one percent (1%) per month for failure to pay and

LINE 48. Subtract Lines 46 and 47 from Line 45.

to claim any exclusion from the Underestimate Penalty.

five percent (5%) per month for failure to file, up to

This is the amount of your REFUND.

a maximum of thirty-five percent (35%), will be as-

sessed on the amount of tax due on an original return.

Get your refund faster with direct de-

LINE 50C. Add Lines 49 and 50B. Enter total

Interest of ten percent (10%) per year will also be

posit. For direct deposit to your checking or

on this line.

assessed on any additional tax due, calculated from

savings account, check the box on line 48, then fill

the original due date to the date you paid the tax due

out Form ARDD and attach it as the third page of

on an original or amended return.

your return. Check your form carefully, since any

LINE 51. Enter the total amount from Form AR4,

error could prevent your bank from accepting your

Part III in the space provided.

An extension to file is not an extension

direct deposit. (If your refund cannot be direct

to pay. If you have not paid the amount due by

deposited for any reason, you will receive a paper

Your tax return will not be legal and can-

the original due date you will be subject to a failure

check.) See Form ARDD for additional information.

not be processed unless you SIGN IT.

to pay penalty of one percent (1%) per month of

You do not need to fill out Form ARDD if you are

the unpaid balance.

e-filing your return. Direct deposit is not available

Write in the DATE. If you and your spouse are filing

for amended returns.

a joint tax return or filing separately on the same

In addition to any other penalties assessed, a pen-

return, both of you must sign it.

alty of $500 will be assessed, if any taxpayer files

The Director is allowed 90 days from the

what purports to be a return, but the return does

return due date or the date the return was

If someone else prepares your return, that person

not contain information on which the correctness

filed, whichever occurs later, to refund an

must sign and complete the Paid Preparer sec-

of the return may be judged, and such conduct is

overpayment of tax without interest (Act

tion. If you prepare your own return, DO NOT

due to a position which is frivolous or an effort to

262 of 2005).

use this section.

delay or impede the administration of any State law.

Page 17

Arkansas Individual Income Tax Forms And Instructions - 2013 Page 17

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