INSTRUCTIONS: ARKANSAS CERTIFICATE FOR INDIVIDUALS WITH DISABILITIES (Form AR1000DC)

Arkansas residents taking care of individuals with disabilities other than their spouse can claim a $500 deduction by filing a form AR1000DC. This individual must be a natural or adopted child, or a dependent. In addition, the taxpayer must have maintained, supported and cared for the individual at all times in their home. Disability can be a physical or mental impairment which makes engaging in substantial gainful activity impossible which can be expected to result in death or can be expected to last for at least 12 months. This document can be obtained from the website maintained by the Arkansas Department of Finance and Administration.

Arkansas Certificate For Individuals With Disabilities AR1000DC Step 1: Enter the name of the taxpayer in the first blank box.

Arkansas Certificate For Individuals With Disabilities AR1000DC Step 2: Enter the Social Security number of the taxpayer in the second blank box.

Arkansas Certificate For Individuals With Disabilities AR1000DC Step 3: Enter the name of the taxpayer's spouse, if applicable, in the third blank box.

Arkansas Certificate For Individuals With Disabilities AR1000DC Step 4: Enter the Social Security number of the taxpayer's spouse, if applicable, in the fourth blank box.

Arkansas Certificate For Individuals With Disabilities AR1000DC Step 5: Enter the name of the individual with disabilities in the fifth box.

Arkansas Certificate For Individuals With Disabilities AR1000DC Step 6: Enter the Social Security number of the individual with disabilities in the sixth box.

Arkansas Certificate For Individuals With Disabilities AR1000DC Step 7: On the blank line below, enter the name of the individual with total and permanent disabilities as defined in the text in the middle of the page.

Arkansas Certificate For Individuals With Disabilities AR1000DC Step 8: The taxpayer should enter their signature on the first blank line at the bottom of the page.

Arkansas Certificate For Individuals With Disabilities AR1000DC Step 9: The taxpayer should enter the date on the second blank line at the bottom of the page.

Arkansas Certificate For Individuals With Disabilities AR1000DC Step 10: To claim this credit, enter $500 on line 13 of form AR1000ADJ.

Arkansas Certificate For Individuals With Disabilities AR1000DC Step 11: Once this certificate has been established, it is good for one year. You must file a copy of this certificate when filing your individual income tax return.