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26-51-801. Returns by individuals — Definitions.

Arkansas Code — all titles (historical 2020) · legal_authorities

26-51-801. Returns by individuals — Definitions.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-801

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Stable record: arkansas_code:legal_authorities:26-51-801
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: bdd4e466c7d21504ab190117232260097a070d16c5ce969669ca17e545d31d26

Source location: content.xml paragraph 14376

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26-51-801. Returns by individuals — Definitions. (a) Every person owning property or doing business in the State of Arkansas shall file a return with the Secretary of the Department of Finance and Administration showing his or her gross income and the deductions or credits allowed by § 26-51-301, § 26-51-302 [repealed], and § 26-51-436 if he or she has a gross income of: (1) Three thousand nine hundred ninety-nine dollars ($3,999) if married and not filing jointly or married but living apart from the spouse at the end of the income year or on the date the spouse died; (2) Seven thousand eight hundred dollars ($7,800) if single and under sixty-five (65) years of age; (3) Nine thousand three hundred dollars ($9,300) if single and sixty-five (65) years of age or over; (4) Twelve thousand one hundred dollars ($12,100) if head of household and under sixty-five (65) years of age; (5) Thirteen thousand dollars ($13,000) if head of household and sixty-five (65) years of age or over; (6) Fifteen thousand five hundred dollars ($15,500) if married, filing jointly, and both spouses are under sixty-five (65) years of age; (7) Fifteen thousand six hundred dollars ($15,600) if married, filing jointly, and one (1) spouse is sixty-five (65) years of age or older; (8) Sixteen thousand two hundred dollars ($16,200) if married, filing jointly, and both spouses are sixty-five (65) years of age or over; (9) Fifteen thousand five hundred dollars ($15,500) if a qualifying widow or widower with a dependent child and under sixty-five (65) years of age; or (10) Sixteen thousand dollars ($16,000) if a qualifying widow or widower with a dependent child and sixty-five (65) years of age or over. (b) If a husband and wife are living together and have an aggregate gross income of fifteen thousand five hundred dollars ($15,500) or over, each shall make a return unless the income of each is included in a single joint return. (c) If a taxpayer is unable to make his or her own return, the return shall be made by an authorized agent or by the guardian or other person charged with the care of the taxpayer or estate of the taxpayer. (d) As used in this section: (1) “Dependent” means the same as defined in 26 U.S.C. § 152, as in effect on January 1, 2007; (2) “Head of household” means the same as defined in 26 U.S.C. § 2(b), as in effect on January 1, 2005; (3) “Jointly” means filing a joint return; and (4) “Qualifying widow or widower with a dependent child” means the “surviving spouse” as defined in 26 U.S.C. § 2(a), as in effect on January 1, 2005. (e) If a person is not required to file a return, the person must complete and submit to his or her employer a statement to that effect on forms approved by the secretary in order to be exempt from the state withholding tax.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 152 — Dependent defined

**(a) In general** For purposes of this subtitle, the term “dependent” means— (1) a qualifying child, or (2) a qualifying relative. **(b) Exceptions** For purposes of this section— (1) **Dependents ineligible** — If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year. (2) **Married dependents** — An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual’s spouse under section 6013 for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins. (3) **Citizens or nationals of other countries** (A) *In general* — The term “dependent” does not include an individual who is not a citizen or national of the United States unless such individual is a resident of the United States or a country contiguous to the United States. (B) *Exception for adopted child* — Subparagraph (A) shall not exclude any child of a taxpayer (within the meaning of subsection (f)(1)(B)) from the definition of “dependent” if— (i) for the taxable year of the taxpayer, the child has the same principal place of abode as the taxpayer and is a member of the taxpayer’s household, and (ii) the taxpayer is a citizen or national of the United States. **(c) Qualifying child** For purposes of this section— (1) **In general** — The term “qualifying child” means, with respect to any taxpayer for any taxable year, an individual— (A) who bears a relationship to the taxpayer described in paragraph (2), (B) who has the same principal place of abode as the taxpayer for more than one

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 152

Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 152. This identifies an authority to review, not proof of applicability.

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 152 — Dependent defined

Page 718 TITLE 26—INTERNAL REVENUE CODE § 152 tion 151(a) of Pub. L. 99–514, set out as a note under sec- tion 1 of this title. Amendment by section 1847(b)(3) of Pub. L. 99–514 ef- fective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98–369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99–514, set out as a note under section 48 of this title. EFFECTIVE DATE OF 1984 AMENDMENT Pub. L. 98–369, div. A, title IV, § 426(b), July 18, 1984, 98 Stat. 805, provided that: ‘‘The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1984.’’ EFFECTIVE DATE OF 1981 AMENDMENT Amendment by Pub. L. 97–34 applicable to taxable years beginning after Dec. 31, 1984, see section 104(e) of Pub. L. 97–34, set out as a note under section 1 of this title. EFFECTIVE DATE OF 1978 AMENDMENT Pub. L. 95–600, title I, § 102(d)(1), Nov. 6, 1978, 92 Stat. 2771, provided that: ‘‘The amendments made by sub- sections (a) and (b) [amending this section and sections 6012 and 6013 of this title] shall apply to taxable years beginning after December 31, 1978.’’ EFFECTIVE DATE OF 1976 AMENDMENT Amendment by Pub. L. 94–455 applicable with respect to taxable years beginning after Dec. 31, 1976, see sec- tion 1901(d) of Pub. L. 94–455, set out as a note under section 2 of this title. EFFECTIVE DATE OF 1971 AMENDMENT Pub. L. 92–178, title II, § 201(a), (b), Dec. 10, 1971, 85 Stat. 510, provided in part that the increase in exemp- tion from $650 to $675 was effective with respect to tax- able years beginning after Dec. 31, 1970, and before Jan. 1, 1972, and from $675 to $750 was effective with respect to taxable years beginning after Dec. 31, 1971.

Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 152

Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 152. This identifies an authority to review, not proof of applicability.

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 2 — Definitions and special rules

**(a) Definition of surviving spouse** (1) **In general** — For purposes of section 1, the term “surviving spouse” means a taxpayer— (A) whose spouse died during either of his two taxable years immediately preceding the taxable year, and (B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151. (2) **Limitations** — Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse— (A) if the taxpayer has remarried at any time before the close of the taxable year, or (B) unless, for the taxpayer’s taxable year during which his spouse died, a joint return could have been made under the provisions of section 6013 (without regard to subsection (a)(3) thereof). (3) **Special rule where deceased spouse was in missing status** — If an individual was in a missing status (within the meaning of section 6013(f)(3)) as a result of service in a combat zone (as determined for purposes of section 112) and if such individual remains in such status until the date referred to in subparagraph (A) or (B), then, for purposes of paragraph (1)(A), the date on which such individual died shall be treated as the earlier of the date determined under subparagraph (A) or the date determined under subparagraph (B): (A) the date on which the determination is made under [section 556 of title 37](https://uscode.house.gov/view.xhtml?req=granuleid:

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 2

Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 2. This identifies an authority to review, not proof of applicability.

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 2 — Definitions and special rules

Page 56 TITLE 26—INTERNAL REVENUE CODE § 2 ance as may be necessary to carry out the provisions of this order, subject to the availability of appropriations; and may work with established or ad hoc committees and interagency groups. SEC. 4. Interagency Coordination. (a) [Amended Ex. Ord. No. 14008, set out as a note under section 4321 of Title 42, The Public Health and Welfare.] (b) [Amended Ex. Ord. No. 12898, set out as a note under section 4321 of Title 42.] (c) [Amended Ex. Ord. No. 14052, set out as a note under section 101 of Title 23, Highways.] SEC. 5. General Provisions. (a) Nothing in this order shall be construed to impair or otherwise affect: (i) the authority granted by law to an executive de- partment or agency, or the head thereof; or (ii) the functions of the Director of the Office of Man- agement and Budget relating to budgetary, administra- tive, or legislative proposals. (b) This order shall be implemented consistent with applicable law and subject to the availability of appro- priations. (c) This order is not intended to, and does not, create any right or benefit, substantive or procedural, enforce- able at law or in equity by any party against the United States, its departments, agencies, or entities, its officers, employees, or agents, or any other person. J.R. BIDEN, JR. § 2. Definitions and special rules (a) Definition of surviving spouse (1) In general For purposes of section 1, the term ‘‘sur- viving spouse’’ means a taxpayer— (A) whose spouse died during either of his two taxable years immediately preceding the taxable year, and (B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning o

Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 2

Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 2. This identifies an authority to review, not proof of applicability.

Arkansas Code — all titles (historical 2020) · legal_authorities

26-51-301. Individuals exempt from taxation or qualifying for the low-income tax credit — Definitions.

26-51-301. Individuals exempt from taxation or qualifying for the low-income tax credit — Definitions. (a) As used in this section: (1) “Head of household” means the same as defined in 26 U.S.C. § 2(b), as in effect on January 1, 2011; and (2) “Qualifying widow or widower” means the “surviving spouse” as defined in 26 U.S.C. § 2(a), as in effect on January 1, 2011. (b)(1) Beginning with tax year 2010, the following taxpayers are exempt from state individual income tax: (A) A single individual whose gross income is less than ten thousand six hundred eighty-two dollars ($10,682) for any income year; (B) A married couple filing jointly with one (1) or fewer dependents whose gross income is less than eighteen thousand twelve dollars ($18,012) for any income year; (C) A married couple filing jointly with two (2) or more dependents whose gross income is less than twenty-one thousand six hundred seventy-seven dollars ($21,677) for any income year; and (D) A head of household or qualifying widow or widower with one (1) or more dependents whose gross income is less than fifteen thousand one hundred eighty-five dollars ($15,185) for any income year. (2) Beginning with tax year 2011: (A) A head of household or qualifying widow or widower with one (1) or fewer dependents whose gross income is less than the 2010 base rate of fifteen thousand one hundred eighty-five dollars ($15,185) plus the yearly cost-of-living adjustment provided by subsection (e) of this section for any income year is exempt from state individual income tax; and (B) A head of household or qualifying widow or widower with two (2) or more dependents whose gross income is less than the 2010 base rate of eighteen thousand one hundred one dollars ($18,101) plus the yearly cost-of-living adjustme

Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-301

Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-51-301. This identifies an authority to review, not proof of applicability.

Arkansas Code — all titles (historical 2020) · legal_authorities

26-51-302. [Repealed.]

Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-302

Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: repealed. The source passage cites 26-51-302. This identifies an authority to review, not proof of applicability.

Arkansas Code — all titles (historical 2020) · legal_authorities

26-51-436. Deductions — Limitations.

26-51-436. Deductions — Limitations. Notwithstanding any other provision of the Income Tax Act of 1929, § 26-51-101 et seq., with regard to deductions allowed in computing net income: (1) Title 26 U.S.C. § 465, as in effect on January 1, 1987, is adopted to limit deductions claimed under the Income Tax Act of 1929, § 26-51-101 et seq., to the amount the taxpayer has at risk, as that term is used in the federal income tax law; (2) Title 26 U.S.C. § 469, as in effect on January 1, 1997, regarding the limitations on deductibility of passive activity losses and credits, is adopted for the purpose of computing Arkansas income tax liability; (3) Title 26 U.S.C. § 280F(a)-(d), as in effect on January 1, 2019, regarding investment tax credit and depreciation for luxury automobiles and other property, is adopted for purposes of computing Arkansas income tax liability; (4) Title 26 U.S.C. § 68, as in effect on January 1, 2011, is adopted to limit itemized deductions; (5) Title 26 U.S.C. § 220, as in effect on January 1, 2011, regarding the deductibility from income of contributions made to a medical savings account by the taxpayer or the taxpayer's employer, is adopted for the purpose of computing Arkansas income tax liability; (6) Title 26 U.S.C. § 264, as in effect on January 1, 1999, regarding premium and interest deductions on life insurance of officers and employees, is adopted for the purpose of computing Arkansas income tax liability; and (7) Title 26 U.S.C. § 470, as in effect on January 1, 2009, regarding leasing transactions between taxpayers, is adopted for the purpose of computing Arkansas income tax liability.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-436

Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-51-436. This identifies an authority to review, not proof of applicability.