Article: 50162

Overview

Arkansas provides an additional personal tax credit for a taxpayer or their spouse who was deaf at any time during the tax year.

To qualify for this exemption, the individual must have an average hearing loss in the better ear of 86 decibels or greater (I.S.O.) within the speech frequency range of 500 to 2000 Hertz.

Claiming the Arkansas Deaf Exemption

If you qualify for the Deaf Exemption on the Arkansas return, you can do so by electing in the Arkansas data entry. Follow the steps below:

1. Go to the State taxes section.
2. Select I’d like to see the forms I’ve filled out or search for a form.
3. In the drop list, select Arkansas.
4. Select the General tab.
5. Select the Income and Filing screen to add and open the form.
6. Select the Deaf Exemption check box for either the taxpayer or spouse that qualifies for the exemption. If both qualify then you will check both taxpayer and spouse check boxes.
7. Click Save to apply changes.

Additional Information

For further information on Arkansas personal credits, go to the AR1000F and AR1000NR Instructions.