Deductions, adjustments, and credits
Arkansas Code § 26-51-919
- (a) The Arkansas income tax due on a composite return (Form AR1000CR) shall not be reduced by a pass-through entity nonresident member's allowable Arkansas business incentive income tax credits nor any other deductions, adjustments, or credits.
- (b) A nonresident member must file a return on Form AR1000NR to claim any deductions, adjustments, or credits.