INSTRUCTIONS: ARKANSAS POLITICAL CONTRIBUTIONS CREDIT (Form AR1800)
A credit of up to $50 per individual or $100 per jointly filing couple for political cash contributions can be allotted when filing your Arkansas individual income tax return. To qualify, these contributions must have been made to a candidate seeking nomination or election to public office or a campaign committee, an approved political action committee or to an organized political party. Consult the Arkansas Code Annotated to receive further definitions of what qualifies as a political action committee or organized political party. Note that this credit does not concern contributions made to candidates running for federal office. This document can be obtained from the website maintained by the Arizona Department of Finance and Administration, along with form 1000TC, used to document all of your state income tax credits.
Arkansas Political Contributions Credit AR1800 Step 1: In the first blank box, enter your name.
Arkansas Political Contributions Credit AR1800 Step 2: In the second blank box, enter your Social Security number.
Arkansas Political Contributions Credit AR1800 Step 3: In the table provided below, document all applicable contributions. In column A, enter the name of the candidate or organization to whom the donation was made.
Arkansas Political Contributions Credit AR1800 Step 4: In column B, enter the office that was being sought by the candidate. Note that "public office" in this case is defined as any office created by or under the authority of the state of Arkansas or a subdivision thereof whose employees are chosen by voting.
Arkansas Political Contributions Credit AR1800 Step 5: In column C, enter the amount of the donation.
Arkansas Political Contributions Credit AR1800 Step 6: Enter the total of all amounts in column C on line D.
Arkansas Political Contributions Credit AR1800 Step 7: Transfer the value from line D to line 1 of form AR1000TC (the form used to document Arkansas individual income tax credits). If the value is greater than $50 (or $100 if filing jointly), enter the smaller value, which is the maximum size of the credit you are entitled to claim.
Arkansas Political Contributions Credit AR1800 Step 8: The contributions in question must have been made by April 17 of the following year in order to qualify as a credit for the tax year being filed for.
