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Arkansas Reconciliation Schedule
Extracted from PDF file 2023-arkansas-form-ar1100-rec.pdf, last modified November 2023Reconciliation Schedule
PRINT FORM AR1100REC CLEAR FORM ARRC231 ARKANSAS CORPORATION INCOME TAX OR PASS-THROUGH ENTITY TAX RECONCILIATION SCHEDULE NAME___________________________________ FEIN______________________ PART A: INTEREST INCOME 1. INTEREST INCOME FROM FEDERAL FORM (Forms 1120, Line 5).......................................................................1. 00 2. ADD: NON-ARKANSAS MUNICIPAL INTEREST INCOME...................................................................................2. 00 3. LESS: U.S. OBLIGATION INTEREST INCOME (Attach Schedule) ....................................................................3. 00 4. ARKANSAS TAXABLE INTEREST INCOME: (Enter here and on Line 11, Form AR1100CT or on P3 Line 5, Form AR1100PET)...........................................................................................................................4. 00 PART B: TAXES DEDUCTION 1. TAXES AND LICENSE DEDUCTION FROM FEDERAL FORM (FORMS 1120, LINE 17; 1120S, LINE 12; 1065, LINE 14)......................1. 00 2. ADD: FOREIGN TAXES NOT INCLUDED ON FEDERAL FORMS..................................................................................2. 00 3. LESS: ARKANSAS INCOME TAX (A.C.A. 26-51-416)..........................................................................................3. 00 4. ARKANSAS DEDUCTION FOR TAXES (Enter here and on Line 20, Form AR1100CT or on P3 Line 15, Form AR1100PET) .....................................................................................................................................4. 00 PART C: DEPRECIATION DEDUCTION 1. DEPRECIATION DEDUCTION FROM FEDERAL FORM (Forms 1120, Line 20; 1120S, Line 14; 1065, Line 16a or 16b.............................................................................................................................................1. 00 2. PLUS: FEDERAL DEPRECIATION INCLUDED IN COST OF GOODS SOLD OR ELSEWHERE............................................2. 00 3. TOTAL FEDERAL DEPRECIATION (Line 22 of Form 4562)...............................................................................3. 00 4. LESS: FEDERAL FORM 4562 LINE 12 SECTION 179 DEDUCTION...............................................................4. 00 5. LESS: FEDERAL FORM 4562 LINE 14 BONUS DEPRECIATION....................................................................5. 00 6. LESS: FEDERAL FORM 4562 LINE 25 BONUS DEPRECIATION....................................................................6. 00 7. ADD: ARKANSAS ALLOWABLE SECTION 179 DEDUCTION............................................................................7. 00 8. ADD OR SUBTRACT ARKANSAS DEPRECIATION ADJUSTMENT (Attach Schedule)...............................................8. 00 9. ARKANSAS TOTAL DEPRECIATION DEDUCTION............................................................................................. 9. 00 10. LESS: ARKANSAS DEPRECIATION IN COST OF GOODS SOLD OR ELSEWHERE.......................................................10. 00 11. ARKANSAS DEPRECIATION DEDUCTION (Enter here and on Line 23, Form AR1100CT or on P3 Line 18, Form AR1100PET) ..................................................................................................................................11. 00 PART D: CAPITAL GAINS OR LOSSES (PET ONLY) 1. FEDERAL CAPITAL GAINS (Federal long-term capital gains)..............................................................................1. 00 2. PLUS OR MINUS BASIS ADJUSTMENTS..............................................................................................................2. 00 3. NON-BUSINESS CAPITAL GAINS OR LOSS (Only use if multi-state apportionment).........................................3. 00 4. ARKANSAS CAPITAL GAINS OR LOSSES (Enter here and on P4 Section D Line 1 on form AR1100PET for multi-state, or on P3 Line 28 for AR/Status 1) .....................................................................................................4. 00 AR1100REC (R 11/1/2023)
2023_AR1100REC_BC.pdf
More about the Arkansas Form AR1100-REC Corporate Income Tax TY 2023
We last updated the Reconciliation Schedule in January 2024, so this is the latest version of Form AR1100-REC, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form AR1100-REC directly from TaxFormFinder. You can print other Arkansas tax forms here.
Other Arkansas Corporate Income Tax Forms:
TaxFormFinder has an additional 39 Arkansas income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form AR1000TC | Schedule of Tax Credits and Business Incentive Credits |
| Form AR1100CT | Corporation Income Tax Return |
| Form AR1100S | Subchapter S Corporation Income Tax Return |
| Form AR1103-Supp | Supplemental |
| Form AR1113 | Phenylketonuria & Other Metabolic Disorders Credit |
View all 40 Arkansas Income Tax Forms
Form Sources:
Arkansas usually releases forms for the current tax year between January and April. We last updated Arkansas Form AR1100-REC from the Department of Revenue in January 2024.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Arkansas Form AR1100-REC
We have a total of twelve past-year versions of Form AR1100-REC in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form AR1100-REC
2023_AR1100REC_BC.pdf
2022 Form AR1100-REC
2022_AR1100REC_BC.pdf
2021 Form AR1100-REC
2021_AR1100REC_BC.pdf
2020 Form AR1100-REC
2020_AR1100REC_BC.pdf
2018 Form AR1100-REC
2018_AR1100REC_BC.pdf
2017 Form AR1100-REC
2017_Final_AR1100REC_BC
2016 Form AR1100-REC
2016AR1100REC.indd
2015 Form AR1100-REC
2015AR1100REC.indd
2014 Form AR1100-REC
2014AR1100REC.indd
2013 Form AR1100-REC
2013AR1100REC.indd
2012 Form AR1100-REC
2012AR1100REC.indd
2011 Form AR1100-REC
2011_AR1100REC (2).indd
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