The AR1000DC Disabled Child Certificate is filed by Arkansas taxpayers to claim a $500 deduction for a totally and permanently disabled child. Attach this certificate to your Arkansas Individual Income Tax Return each year you claim the deduction. The $500 deduction applies to the adjustment section of your state return.
To claim this deduction, you must meet all of the following conditions. The child must be your natural or adopted dependent. You must provide full support and maintenance for the child in your home. The child's disability must be total and permanent, certified by a licensed physician. The physical or mental impairment must be expected to last at least 12 months or result in death.
Arkansas defines total and permanent disability as any medically determinable physical or mental impairment preventing the child from engaging in significant gainful activity. The impairment must be diagnosable using clinically accepted techniques. A physician must provide written certification of the diagnosis on the certificate.
Complete all fields on the certificate, including the child's name, Social Security Number, and the physician's signature, license number, and date. An incomplete form will be rejected by the Arkansas Department of Finance and Administration.
The form requirements were last updated for the 2024 tax year.
| Question | Answer |
|---|---|
| Form Name | AR1000DC Disabled Child Certificate |
| Form Length | 1 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 15 sec |
| Other names | disabled child certificate, Arkansas deduction form, AR 1000DC |