INSTRUCTIONS: ARKANSAS ESTIMATED TAX DECLARATION VOUCHERS (Form AR1000ES)

Every Arkansas resident who can reasonably expect to pay more than $1,000 in tax must file an estimated tax declaration voucher with the state. The only exception is for those who earn two-thirds or more of their income from farming. This form AR1000ES is found on the website of the Arkansas Department of Finance and Administration.

Arkansas Estimated Tax Declaration Vouchers AR1000ES Step 1: The second page of this document contains a worksheet which is only for your records. This can be completed solely or jointly if you are filing with your spouse.

Arkansas Estimated Tax Declaration Vouchers AR1000ES Step 2: On line one, enter your expected adjusted gross income for the current year.

Arkansas Estimated Tax Declaration Vouchers AR1000ES Step 3: On line two, enter the total of all itemized deductions you plan to claim if doing so. Otherwise, enter the standard taxpayer deduction of $2,000 per person.

Arkansas Estimated Tax Declaration Vouchers AR1000ES Step 4: Subtract line two from line one to determine your net taxable income on line three.

Arkansas Estimated Tax Declaration Vouchers AR1000ES Step 5: Use the tax rate schedule tables on the next page to determine your tax owed. Enter this on line four.

Arkansas Estimated Tax Declaration Vouchers AR1000ES Step 6: Spouses filing jointly should enter their combined total on line five. Those filing singly should transfer their total from line four.

Arkansas Estimated Tax Declaration Vouchers AR1000ES Step 7: Consult the information just below the worksheet tables to determine your tax credits. Enter these on line six.

Arkansas Estimated Tax Declaration Vouchers AR1000ES Step 8: On line seven, enter the estimated amount withheld from wages for income tax.

Arkansas Estimated Tax Declaration Vouchers AR1000ES Step 9: Subtract the combined total of lines six and seven from line five. Enter the amount on line eight to determine your total estimated tax.

Arkansas Estimated Tax Declaration Vouchers AR1000ES Step 10: Five copies of the voucher are included with this form, which can be used to mail in every payment. Detach the voucher along the dotted line, enter all identifying information requested, and enter the amount of payment.

Arkansas Estimated Tax Declaration Vouchers AR1000ES Step 11: Every voucher should be mailed to the address on the first page along with a check or money order made payable to "Department of Finance and Administration."