Article: 50115
Overview
The Phenylketonuria Disorder Credit provides up to $2,400 per year, per child, to individuals or families with dependent children diagnosed with Phenylketonuria (PKU), Galactosemia, Organic Acidemias, or other Amino Acid Metabolism disorders. This credit is intended to offset expenses related to the purchase of medically necessary foods and low-protein modified food products.
Any portion of the credit that is not used in the current year may be carried forward for up to two additional years.
The credit is calculated using Form AR1113 and is reported on line 4 of Form AR1000TC.
How to Report the Phenylketonuria Disorder Credit on Arkansas Form AR1113
To enter the total cost incurred in 2024 for medically necessary foods and low protein modified food products to claim the Phenylketonuria disorder credit to be reflected on the AR Form 1000TC, line 4 will need to be entered directly in the Arkansas data entry. To add the Phenylketonuria Disorder Credit to your return:
- Go to the State taxes section.
- Click on the Review tab on the left-hand side.
- Select I’d like to see the forms I’ve filled out or search for a form.
- Select Arkansas from the state drop list.
- Select the Credits tab.
- Choose 1113 – Phenylketonuria Disorder Credit screen to add and open the form.
- Complete the appropriate information.
- Click Save to apply changes.
Additional Information
See https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000TC_Instructions.pdf for further information.