Arkansas Political contributions
A credit of up to $50.00 per taxpayer ($100.00 for a joint return) is allowed against your Arkansas Individual Income Tax liability for cash contributions to an organized political party or a candidate seeking nomination or election to a Arkansas State public office.
Eligibility
To qualify, you must have contributed money in the year you claim the credit. You must reduce the amount of your contribution by the fair market value (FMV) of any item(s) or service(s) you receive in exchange for your contribution. Contributions of goods or services do not qualify.
(Non)Refundable
Refundable
How To Claim
The form AR1800 must be completed to claim Political contributions credit.
Additional Info
The credit allowed shall be the aggregate contributions, not to exceed $50.00 on an individual tax return, or $100.00 on a joint return. If the total is $50.00 or less for an individual return, or $100.00 or less for a joint return, enter amount on AR1000/AR100NR, Line 44, if the total exceeds $50.00 for an individual return or $100.00 for a joint return, the maximum credit allowed is $50.00 for an individual return or $100.00 for a joint return, Enter total on AR1000/AR1000NR, Line 44
Political contributions