Step 1: Confirm Eligibility
Before completing the AR1000DC form, confirm that the child meets Arkansas's eligibility requirements. The child must be your natural or adopted dependent, live in your home, and have a total and permanent disability certified by a licensed physician. The impairment must prevent the child from engaging in substantial gainful activity for at least 12 months.
Step 2: Download the Form
Download the AR1000DC Disabled Child Certificate using the button above. The form is one page and includes sections for taxpayer information, the disabled child's details, and a physician certification.
Step 3: Complete the Taxpayer Section
Enter your full legal name, address, and Social Security Number in the taxpayer section. If you are filing a joint return, include both spouses' information where requested.
Step 4: Fill In the Child's Information
Enter the child's full legal name, Social Security Number, and date of birth. The name and SSN must match exactly what appears on your Arkansas Individual Income Tax Return to avoid processing delays.
Step 5: Obtain Physician Certification
Have the child's treating physician complete the certification section. The doctor must include their signature, license number, and date. The physician confirms that the child's impairment is total, permanent, and diagnosed through clinically accepted methods.
Step 6: Attach to Your Tax Return
Attach the completed AR1000DC form to your Arkansas Individual Income Tax Return (AR1000F). File both with the Arkansas Department of Finance and Administration. Submit a new certificate each tax year you claim the $500 deduction.
Common Questions
Can I claim the deduction for more than one disabled child? Yes. Complete a separate AR1000DC certificate for each qualifying child and attach all certificates to your return.
What if the physician section is incomplete? The Arkansas Department of Finance and Administration will reject an incomplete certificate. The deduction requires a fully signed and dated physician certification.
Does this deduction apply to my federal tax return? No. The $500 disability deduction applies only to the Arkansas state income tax return and does not affect your federal return.