Filing your 2017 Arkansas tax return may seem like a hassle, especially if you haven’t reviewed the forms since that year. Whether you're an individual taxpayer, a part-time resident, or a small business owner, understanding how to file your return properly is key to avoiding penalties and delays in receiving your refund. This guide is designed to walk you through the entire process in plain language, even if you’re unfamiliar with tax terminology.

We’ll explain who needs to file, what documents you’ll need, and how to complete and submit the correct forms. You’ll also learn about the specific changes that applied to the 2017 tax year, such as updated deductions, credits, and Arkansas-specific rules that differ from federal tax returns.

If you're still catching up or filing late, it’s not too late to understand what steps you must take. We’ll also cover how to track your refund, make a payment, and what to do if you missed the original filing deadline. By the end of this guide, you'll have a complete picture of how to confidently file your Arkansas tax return for 2017.

Do You Need to File a 2017 Arkansas Tax Return?

Whether or not you need to file a 2017 Arkansas tax return depends on your income, filing status, and residency status during the tax year. The Arkansas Department of Finance and Administration established minimum income thresholds for different categories of individual taxpayers in 2017. If your gross income met or exceeded those thresholds, filing was required.

Full-Year Residents

If you were a resident of Arkansas for the entire year, you were required to file if your gross income met the following minimums in 2017:

  • Single: $11,970
  • Head of Household (1 or no dependents): $17,019
  • Head of Household (2+ dependents): $20,287
  • Married Filing Jointly (1 or no dependents): $20,187
  • Married Filing Jointly (2+ dependents): $24,295
  • Married Filing Separately: $5,099
  • Qualifying Widow(er): $17,019 to $20,287, depending on dependents

Nonresidents and Part-Year Residents

If you lived outside Arkansas for part or all of the year but earned Arkansas-source income, you must file a return regardless of the income amount. This includes wages earned while working in Arkansas, rental income from Arkansas property, or business activity conducted in the state.

Federal vs. State Filing

It’s important to note that filing a federal income tax return with the IRS does not automatically satisfy your Arkansas state filing obligations. The state return must be filed separately using the appropriate Arkansas forms.

What If You Didn’t File in 2018?

If you missed the original 2018 deadline for your 2017 return, you're still responsible for submitting it. Failing to file may result in late penalties and interest. Filing now could reduce additional charges, especially if you are eligible for a refund.

Significant 2017 Tax Changes in Arkansas

The 2017 tax year brought several notable changes to Arkansas’s income tax rules. These updates impacted deductions, exemptions, and the treatment of certain types of income. If you're preparing or revisiting your 2017 Arkansas tax return, it’s essential to understand these updates to apply them correctly.

50% Capital Gains Exemption

One of the most notable developments in 2017 was the augmentation of the capital gains exemption. Taxpayers may now exclude 50% of net capital gains from Arkansas income tax. This exemption pertains to selling investments such as stocks, bonds, and real estate, excluding one's primary residence. It assists in diminishing taxable income for those who disposed of qualified assets within the year.

New Deduction for Classroom Expenses

Arkansas introduced a new deduction for teachers who used their funds for classroom supplies. Educators could deduct up to $250 in qualified classroom expenses. For married couples filing jointly who were both teachers, the deduction doubled to $500. This deduction was in addition to any similar benefit on the federal return.

Tax-Free Rural Physician Incentives

Income received through Arkansas’s Community Match Rural Physician Recruitment Program became exempt from state income tax in 2017. This exemption was designed to encourage medical professionals to work in underserved areas.

Expanded 529 Plan Benefits

Contributions to Arkansas 529 college savings plans became more flexible. Taxpayers could now carry forward contributions exceeding $5,000 annually for up to four years. Additionally, the state allowed a deduction of up to $3,000 for contributions to out-of-state 529 plans.

Tax Code Alignment

As of January 1, 2017, Arkansas updated its laws to simplify tax preparation and align with certain sections of the Internal Revenue Code. This change made state and federal rules for deductions and taxable income more consistent.

What Forms Do You Need?

Knowing which tax forms apply to your situation before you begin filling out your Arkansas tax return for 2017 is essential. The state provides different forms depending on your residency status and income sources. Using the correct forms ensures your return is processed without delays or rejections.

Main Arkansas Tax Return Forms

  • Form AR1000F: This is the primary form for full-year Arkansas residents. It covers most income sources and deductions and is required for the entire year for those living in the state.
  • Form AR1000NR: This is used by nonresidents and part-year residents. This is the correct form if you earned any income from Arkansas while living outside the state or moved during the year.

These forms are available from the Arkansas Department of Finance and Administration for download and printing.

Supporting Schedules and Additional Forms

Depending on your income and deductions, you may also need to include one or more of the following:

  • AR3 – Itemized Deductions
  • AR4 – Interest and Dividend Income
  • AR1000D – Capital Gains
  • AR-OI – Other Income or Loss Adjustments
  • AR1000ADJ – Adjustments to Income
  • AR1000TC – Tax Credits and Incentive Programs
  • AR1075 – Tuition Deduction for Postsecondary Education
  • AR1000V – Payment Voucher (if mailing a check)
  • AR1055-IT – Extension Request (if needed)

Federal Forms Are Also Required

You must complete your federal income tax return when filing your Arkansas return. Arkansas starts with your federal adjusted gross income, so Form 1040 and related schedules are essential to have on hand. You don’t need to attach your federal forms when e-filing, but if you’re submitting a paper return, you may be required to include copies of key pages.

Step-by-Step: How to Prepare Your Arkansas Tax Return

Filing a state return can feel overwhelming, but breaking it down into manageable steps makes the process easier. Below is a complete walkthrough to help you file your 2017 Arkansas tax return accurately and confidently.

Step 1: Gather Your Records

Start by collecting all relevant tax documents and supporting information. You’ll need:

  • W-2s from each employer
  • 1099 forms (including 1099-INT, 1099-DIV, 1099-MISC, or 1099-G)
  • Schedule K-1s (if you earned income through partnerships or trusts)
  • Mortgage interest statements, property tax records, and charitable donation receipts
  • Federal income tax return (Form 1040)
  • Bank information for direct deposit
  • Prior year’s Arkansas return, if available

Having these items ready ensures accuracy and reduces the risk of missing something during preparation.

Step 2: Choose Your Filing Status

Your filing status for Arkansas generally matches your federal return. The available options include:

  • Single
  • Married Filing Jointly
  • Married Filing Separately
  • Head of Household
  • Qualifying Widow(er)

Each status affects your standard deduction, tax rate, and eligibility for certain credits. Select the one that matches your federal filing unless your Arkansas residency status requires a different approach.

Step 3: Calculate Your Arkansas Adjusted Gross Income

Start with your federal adjusted gross income (AGI) and apply Arkansas-specific additions and subtractions.

Common additions:

  • Interest from non-Arkansas municipal bonds
  • Federal refunds previously deducted
  • Certain pension income is not taxed federally

Common subtractions:

  • 50% of net capital gains
  • Military retirement (up to $6,000)
  • Arkansas municipal bond interest
  • Specific pension and annuity exclusions

The result is your Arkansas AGI, which forms the basis for calculating your tax.

Step 4: Take Deductions or Itemize 

You can choose the standard deduction or itemize, whichever gives the greater benefit. For 2017, the Arkansas standard deductions were:

  • $2,000 for single or head of household
  • $4,000 for married filing jointly or qualifying widow(er)
  • $2,000 for married filing separately

If your itemized deductions exceed these amounts, use Schedule AR3 to claim eligible expenses like

  • Medical costs above 10% of Arkansas AGI
  • State and local taxes
  • Mortgage interest
  • Charitable contributions

Choosing wisely can reduce your taxable income significantly.

Step 5: Apply Credits and Payments

Before calculating your final tax owed or refund due, apply any eligible tax credits and report payments already made, such as:

  • Arkansas income tax withheld from your pay
  • Estimated tax payments made during the year
  • Carryover from the prior year
  • Credits for child care, earned income, military service, or business incentives

Use Form AR1000TC to report credits and AR1000V to make a payment if needed.

Filing Options: Paper vs E-File

Once your Arkansas tax return is prepared, the next step is choosing how to submit it. Arkansas accepts both electronic (e-file) and paper filings. Each option has pros and limitations, depending on your situation and preferences.

Electronic Filing (E-File)

Tax preparation software or working with a tax professional allows you to file your return electronically. E-filing is generally faster and more accurate than mailing a paper return.

Benefits of e-filing:

  • Faster processing (typically 21 business days or less)
  • Built-in error checks reduce mistakes
  • Immediate confirmation of submission
  • Faster refunds when using direct deposit

The software will typically prompt you if a specific situation requires submitting particular schedules or documents. You may need to complete Form AR8453-OL in some cases if additional information is required.

Paper Filing

If you prefer or are required to file by mail, Arkansas accepts paper returns at specific addresses based on your refund or payment status.

Where to mail your return:

  • If you expect a refund: P.O. Box 1000, Little Rock, AR 72203-1000
  • If you owe tax: P.O. Box 2144, Little Rock, AR 72203-2144
  • If neither refund nor balance due: P.O. Box 8026, Little Rock, AR 72203-8026

Paper filing tips:

  • Use black or blue ink only
  • Do not staple or clip pages
  • Make sure all required forms and schedules are attached
  • Keep a copy for your records
  • Consider using certified mail as proof of timely filing

Paper returns can take up to 10 weeks to process. If you're expecting a refund, e-filing is the faster option.

How to Make a Payment

If your 2017 Arkansas tax return shows that you owe money, it is essential to submit your payment promptly to avoid penalties and interest. You have several options to pay what you owe, including online and traditional methods.

Online Payment Options

The Arkansas Department of Finance and Administration offers two online services for paying your state taxes:

  1. Arkansas Taxpayer Access Point (ATAP)
    • Website: atap.arkansas.gov
    • Accepts bank drafts and credit/debit cards
    • Available 24/7 for payments, balance checks, and account access
  2. Official Payments

Online payments are processed quickly and give you immediate confirmation, making them a safe choice when you're close to a deadline.

Traditional Payment Methods

If you prefer not to pay online, you can send a check or money order through the mail:

  • Make it payable to the Department of Finance and Administration
  • Write your Social Security number and tax year (2017) on the memo line
  • Include Form AR1000V (Payment Voucher) with your return
  • Never send cash through the mail

Please mail your payment and ensure it is sent to the correct address (refer to Section 6).

Payment Deadlines and Penalties

Even if you filed for an extension, any tax owed was due by April 15, 2018. Paying late may result in:

  • 1% interest per month on unpaid balances
  • 5% late filing penalty per month, up to 35% total
  • 10% annual interest on overdue taxes

To reduce penalties, submit your payment as soon as possible, even if you’re filing late.

Tracking Your Refund or Balance Due

After submitting your 2017 Arkansas tax return, you can track the progress of your refund or check if you have an outstanding balance due. The state provides simple tools to help you stay updated.

Track Your Refund

If you're expecting a refund, Arkansas offers two options:

  1. Online Tool: Where’s My Refund?
    Visit dfa.arkansas.gov/service/wheres-my-refund
    You’ll need the following:
    • Your Social Security number
    • Your filing status
    • The exact refund amount from your return
  2. By Phone: Call the Individual Income Tax Help Line at (501) 682-1100

Processing times:

  • E-filed returns: Typically processed within 21 business days
  • Paper returns: Can take up to 10 weeks
  • Direct deposit refunds: Usually arrive within 5–7 business days after approval
  • Paper check refunds: May take another 7–10 days to reach you by mail

Check a Balance Due

If you owe taxes or want to verify your account, log in to the Arkansas Taxpayer Access Point (ATAP) at atap.arkansas.gov. This portal lets you:

  • View your account balance
  • Confirm payments received
  • Schedule future payments if needed

Monitoring your status through ATAP can help you avoid surprises and stay current on any amounts still owed.

Final Checklist Before You Submit

Please take a few moments to review this checklist before submitting your 2017 Arkansas tax return. A careful review helps prevent delays, rejections, or penalties due to missing or incorrect information.

Essential Items to Review

  • Completed Form AR1000F or AR1000NR, depending on your residency status
  • All W-2s and 1099s attached (or uploaded if e-filing)
  • Required supporting schedules, like AR3 or AR1000TC, are included
  • Federal tax return completed first and referenced properly
  • Social Security numbers double-checked for you, your spouse, and your dependents
  • Math checked on all pages
  • Arkansas-specific deductions and credits applied
  • Correct filing status selected
  • All required signatures present
  • Payment voucher (AR1000V) attached, if paying by check
  • Correct mailing address based on refund or payment status
  • Copies of all forms and receipts saved for your records

Submitting a complete and accurate return improves your chances of a smooth process with no follow-up delays.

Frequently Asked Questions (FAQs)

Does individual income tax apply to part-year residents in Arkansas?

Arkansas requires part-year residents to file if they earned any Arkansas-source income. Even if your total income was below the threshold for a full-year resident, you must still report earnings earned while living in the state. The individual income tax applies to earned and unearned income within Arkansas, such as wages, business revenue, or rental income.

Where can I get free help filing my 2017 Arkansas return?

You can find free help through the Arkansas Department of Finance and Administration or IRS Volunteer Income Tax Assistance (VITA) programs. These services support qualifying individuals, including low-income filers and seniors. If you're unsure how to proceed, check with local community centers or libraries that provide tax preparation help during filing season.

Do I still need to file as a corporate shareholder with no W-2 income?

Yes, you're likely required to file if you received income from a business, partnership, or corporate distribution while residing in or earning income from Arkansas. This includes income reported on a Schedule K-1. Even without W-2 wages, tax obligations may apply based on your role and income source.

Does the Internal Revenue Service share data with Arkansas tax authorities?

The Internal Revenue Service and the Arkansas Department of Finance and Administration exchange certain tax information. This helps the state verify your federal income and compare it to what you report on your state return. Failing to file your Arkansas return after submitting your federal one can still result in penalties.

Where can a person find additional information for complex tax situations?

A person dealing with complicated scenarios like multi-state income, amended returns, or missing documentation should refer to the Arkansas DFA website for additional information. The site offers forms, instructions, and contact numbers. Consider speaking with a tax professional or contacting the DFA directly for clarity for unique cases.