The STATE OF ARKANSAS AR1000DC Disabled Child Certificate stands as a crucial document for taxpayers seeking to claim a $500.00 deduction for a totally and permanently disabled child under their care. This certificate, integral to the adjustment section of an Arkansas Individual Income Tax Return, mandates complete fulfillment to avail the deduction. Valid for one year, it necessitates attachment to the taxpayer's income tax return, emphasizing the state's approach to providing financial relief to families tasked with the intensive care of disabled children. Criteria outlined for eligibility include the child being the taxpayer's natural or adopted offspring and the taxpayer's responsibility in wholly supporting, maintaining, and caring for the child within their home. The definition of total and permanent disability as per this context is broad, encompassing any child unable to partake in significant gainful activity due to medically ascertainable physical or mental impairments expected to result or persist for a minimum of twelve months or result in death. The mandate extends to disabilities distinguishable through clinically accepted diagnostic techniques, further validated by a physician's diagnosis. Thus, the AR1000DC form encapsulates a blend of fiscal policy and social welfare, aimed at alleviating the financial burdens faced by families nurturing totally and permanently disabled children, and underscores the importance of precise medical validation in securing such tax-related benefits.
| Question | Answer |
|---|---|
| Form Name | Ar1000Dc Form |
| Form Length | 1 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 15 sec |
| Other names | impairment, AR1000DC, abnormalities, entirety |
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STATE OF ARKANSAS |
AR1000DC |
DISABLED CHILD CERTIFICATE |
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INDIVIDUAL INCOME TAX RETURN |
Name:
Social Security Number:
Child’s Name:
This certificate must be completed in its entirety to receive the $500.00 disabled child deduction. This deduction is taken in the adjustment section of your Arkansas Individual Income Tax Return. This certificate is good for one year and must be attached to your Individual Income Tax Return.
To take advantage of this deduction, the taxpayer and/or child must meet the following conditions and standards:
1.The child is the natural or adopted child of the taxpayer.
2.The taxpayer is maintaining, supporting and caring for a totally and permanently disabled child in his/her home.
3.Totally and permanently disabled means and includes any child who is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or has lasted or can be expected to last for a continuous period of not less than twelve (12) months.
4.A physical or mental impairment is an impairment which results in the anatomical, physiological, or psychological abnormalities which are demonstrable by medically acceptable clinical or laboratory diagnostic techniques.
5.The above child has been diagnosed by a physician as totally and permanently disabled as outlined in conditions 3 and 4 listed above.
I certify that ________________________________________________________________________is a totally and permanently
disabled child based upon the above criteria.
____________________________________________________________________ |
______________________________ |
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Doctor Signature |
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Date |
____________________________________________________________________ |
______________________________ |
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Doctor’s Name (print or type) |
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Office Phone |
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Street Address |
City |
State |
Zip |
AR1000DC (R9/98)