Arkansas Phenylketonuria Credit
The Arkansas Phenylketonuria (PKU) Credit is a state tax credit available to individuals who have a child diagnosed with phenylketonuria or other metabolic disorders. This credit is designed to provide financial relief to families managing the medical and dietary costs associated with these conditions.
Eligibility and Credit Amount
- Eligible taxpayers must have a dependent diagnosed with phenylketonuria or another qualifying metabolic disorder.
- The credit amount is determined based on the federal return and is reported on Form AR1113.
- Form AR1113 must be attached to the Arkansas state tax return (Form AR1000F or AR1000NR).
- Line 4 of Form AR1000TC requires entry of the allowable Phenylketonuria Disorder Credit, with Form AR1113 attached.
How to Claim the Credit
To claim the Phenylketonuria Credit, taxpayers must complete and attach Form AR1113 to their Arkansas state tax return. The form requires the following information:
- Primary taxpayer’s legal name and Social Security Number
- Dependent’s name and Social Security Number
When filing electronically using OLT (Online Taxes) software, you can add Form AR1113 by navigating to the State section, selecting Arkansas, and then choosing the Credit section. Click "Start or Revisit" near Form AR1113 and follow the on-screen instructions.
Important Notes
- The credit is reported on Line 4 of Form AR1000TC, which is part of the Arkansas state tax return.
- Form AR1000TC must be completed if claiming any of the listed credits, including the Phenylketonuria Disorder Credit.
- The total credit claimed cannot exceed the total tax liability.
Source:
Form AR1113 - Phenylketonuria and Other Metabolic Disorders Credit
Form AR1000TC Instructions
Disclaimer: Always verify details with official Federal or State Department of Revenue Forms and Instructions.