Article: 50121

Overview

Taxpayers may claim a nonrefundable credit of up to $50 against their Arkansas individual income tax liability for qualifying cash contributions made to certain political entities. For joint filers, the maximum credit is $100.

Qualifying Contributions

To be eligible, the contribution must be made to one of the following:

• A candidate seeking nomination or election to a public office in Arkansas, or to the candidate’s campaign committee.
• An approved political action committee (PAC) as defined in Arkansas Code Annotated § 7-6-201.
• An organized political party as defined in Arkansas Code Annotated § 7-1-101.

Credit Limits by Filing Status

• Maximum $50 credit for filing statuses 1, 3, 5, or 6
• Maximum $100 credit for filing statuses 2 or 4

How to Report Arkansas Form AR1800 – Political Contribution Credit

To enter the total political contribution, you contributed during the current tax year 2024 for the credit to be reflected on the AR Form 1000TC, line 1 will need to be entered directly in the Arkansas data entry. Follow the steps below:

1. Go to the State taxes section.
2. Click on the Review tab on the left-hand side.
3. Select I’d like to see the forms I’ve filled out or search for a form.
4. Select Arkansas from the state drop list.
5. Select the Credits tab.
6. Click the 1800 – Political Contributions screen to add and open the form.
7. Complete the appropriate information.
8. Click Save to apply changes.

Additional Information

See the instructions for Form AR 1000TC for more information.