Arkansas Deduction for Tuition Paid to Post-Secondary Educational Institutions

Deduction for Tuition Paid to Post-Secondary Educational Institutions
2023_AR1075_BC.pdf
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AR1075

CLEAR FORM
ITSE231

2023

ARKANSAS INDIVIDUAL INCOME TAX

DEDUCTION FOR TUITION PAID TO
POST-SECONDARY EDUCATIONAL INSTITUTIONS
Taxpayer’s name

Taxpayer’s social security number
Relationship to taxpayer

Student attending institution

Student’s social security number

ONE FORM PER STUDENT PER TYPE OF INSTITUTION
1. Name(s) of institution(s): _________________________________________________________
Check one:

2-Year

4-Year

Technical Institute

2. Total tuition paid by taxpayer: (See instructions) ...................................................................2

00

3. Multiply line 2 by 50% (.50): ......................................................................................................3

00

4. Enter the appropriate Weighted Average Tuition from the table below: (See instructions) ....4

00

5. Enter the lesser of line 3 or line 4 here and on Form AR3, line 19: ...........................................5

00

Instructions
This deduction is allowed for a portion of the tuition paid by the taxpayer as tuition for the
taxpayer, the taxpayer’s spouse or their dependent.
Line 1

Enter the name(s) of institution(s). Study must be for an associate, undergraduate or graduate degree. The
institution(s) can be located out of Arkansas, but you must use the Arkansas Weighted Average Tuition in
determining the maximum allowable deduction.

Line 2

Enter the total amount of tuition paid. Reduce the amount of tuition paid by any reimbursements from
scholarships, grants, and/or fellowships. Do not include expenses paid for fees, books, or lodging.

Line 3

Enter 50% of line 2, tuition paid.

Line 4

From the list below, choose the type of institution attended and enter the corresponding amount from the 50%
of Weighted Average Tuition column.
Type of Institution
2-year Colleges
4-year Colleges
Technical Institutes

50% of Weighted Average Tuition
$2,405
$4,819
$780

Line 5

Enter this amount on Itemized Deductions (AR3), line 19.

NOTE:

If you completed more than one AR1075, total the amounts from line 5 on each form
and enter on AR3, line 19.

AR1075 (R 10/10/2023)