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Arkansas Casualties and Thefts
Extracted from PDF file 2023-arkansas-form-ar4684.pdf, last modified July 2023Casualties and Thefts
PRINT FORM 2023 AR4684 CLEAR FORM P1 ITCT231 ARKANSAS INDIVIDUAL INCOME TAX CASUALTIES AND THEFTS Primary’s legal name Primary’s social security number SECTION A - Personal Use Property (Use this section to report casualties and thefts of property not used in a trade or business or for income-producing purposes. If reporting a casualty loss from a disaster, see the instructions before completing this section.) 1 Description of properties (show location, and date acquired for each property). Use a separate line for each property lost or damaged from Parttype, I the same casualty or theft. You must use a separate Form AR4684 (through line 12) for each casualty or theft event involving personal use property. Property A Property B Property C Property D Properties B A C 2 Cost or other basis of each property ....................................... 2 00 00 3 Insurance or other reimbursement (whether or not you ¿OHGDFODLP VHHLQVWUXFWLRQV 3 00 00 Note: If line 2 is more than line 3, skip line 4. 4 Gain from casualty or theft. If line 3 is more than line 2, HQWHUWKHGLႇHUHQFHKHUHDQGVNLSOLQHVWKURXJK IRU that column. See instructions if line 3 includes insurance or other reimbursement you did not claim, or you received payment for your loss in a later tax year ................... 4 00 00 5 Fair market value before casualty or theft .............................. 5 00 00 6 Fair market value after casualty or theft .................................. 6 00 00 00 00 7 Subtract line 6 from line 5 ........................................................ 7 8 Enter the smaller of line 2 or line 7 ......................................... 8 00 00 9 Subtract line 3 from line 8. If zero or less, enter -0- ................. 9 00 00 10 &DVXDOW\RUWKHIWORVV$GGWKHDPRXQWVRQOLQH LQFROXPQV$WKURXJK' 11 Enter $100 ................................................................................................................................................................................... 12 Subtract line 11 from line 10. If zero or less; enter -0- ................................................................................................................ Caution: Use only one Form AR4684 for lines 13 through 18. 13 Add the amounts on line 12 of all Forms AR4684 ...................................................................................................................... 14 Add the amounts on line 4 of all Forms AR4684 ........................................................................................................................ Caution: See instructions before completing line 15. D 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 10 11 12 14 00 00 ................................................... 15 00 16 Add lines 14 and 15. Subtract the result from line 13 ................................................................................................................ 16 17 Enter 10% of your adjusted gross income from Form AR1000F / AR1000NR, line 25. Estates and trusts, see instructions ..... 17 18 Subtract line 17 from line 16. If zero or less, enter -0-. Also enter the result on AR3, line 18. Estates and trusts, enter the result on the “Other deductions” line of your tax return .......................................................................................................... 18 00 00 15 • If line 14 is moreWKDQOLQHHQWHUWKHGLႇHUHQFHKHUHDQGRQ)RUP$5' accordingly. Do not complete the rest of this section. • If line 14 is equal to line 13, enter -0- here. Do not complete the rest of this section. • If line 14 is less than line 13, enter -0- here and go to line 16. AR4684 Pg 1 (R 6/15/2023) } 13 00 AR4684 P2 ITCT232 SECTION B - Business and Income-Producing Property Part I: Casualty or Theft Gain or Loss (Use a separate Part I for each casualty or theft.) 19 Description of properties (show type, location, and date acquired for each property). Use a separate line for each property lost or damaged from the same casualty or theft. Property A Property B Property C Property D Properties B A C D 20 Cost or adjusted basis of each property. ................................ 20 00 00 00 00 21 Insurance or other reimbursement (whether or not you ¿OHGDFODLP 6HHLQVWUXFWLRQVIRUOLQH 21 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 28 &DVXDOW\RUWKHIWORVV$GGWKHDPRXQWVRQOLQH(QWHUWKHWRWDOKHUHDQGRQOLQH or line 34 (see instructions). .............. 28 00 Note: If line 20 is more than line 21, skip line 22. 22 Gain from casualty or theft. If line 21 is more than line 20, HQWHUWKHGLႇHUHQFHKHUHDQGRQOLQH RUOLQHFROXPQ (c), except as provided in the instructions for line 33. Also, skip lines 23 through 27 for that column. See the instructions for line 4 if line 21 includes insurance or other reimbursement you did not claim, or you received payment for your loss in a later tax year. ............................... 22 23 Fair market value before casualty or theft. ............................ 23 24 Fair market value after casualty or theft. ................................ 24 25 Subtract line 24 from line 23. .................................................. 25 26 Enter the smaller of line 20 or line 25. ................................... 26 Note: If the property was totally destroyed by casualty or lost from theft, enter on line 26 the amount from line 20. 27 Subtract line 21 from line 26. If zero or less, enter -0-. .......... 27 Part II: Summary of Gains and Losses (from separate Parts I) (b) Losses from casualties or thefts (c) Gains from (i) Trade, business, (ii) Incomecasualties or thefts (a) Identify casualty or theft rental, or royalty producing and includible in income property employee property Casualty or Theft of Property Held One Year or Less 00 00 00 00 00 00 31 &RPELQHOLQHFROXPQV E L DQG F (QWHUWKHQHWJDLQRU ORVV KHUHDQGRQIHGHUDO)RUP OLQH,IIHGHUDO)RUP LVQRWRWKHUZLVHUHTXLUHGVHHLQVWUXFWLRQV 31 00 32 Enter the amount from line 30, column (b)(ii) here. Individuals, enter the amount from income-producing property on AR3, line 28, and enter the amount from property used as an employee on AR3, line 21. Estates and trusts, partnerships, and S corporations, see instructions. ................................................................................................................... 32 00 29 30 7RWDOV$GGWKHDPRXQWVRQOLQH 30 00 00 00 Casualty or Theft of Property Held More Than One Year 33 &DVXDOW\RUWKHIWJDLQVIURPIHGHUDO)RUP OLQH 33 34 35 Total losses. Add amounts on line 34, columns (b)(i) and (b)(ii). ............................. 35 00 00 00 00 00 00 36 Total gains. Add lines 33 and 34, column (c). ............................................................................................................................ 36 37 Add amounts on line 35, columns (b)(i) and (b)(ii). ................................................................................................................... 37 38 If the loss on line 37 is more than the gain on line 36: a Combine line 35, column (b)(i) and line 36, and enter the net gain or (loss) here. Partnerships and S corporations, VHHWKHQRWHEHORZ$OORWKHUVHQWHUWKLVDPRXQWRQIHGHUDO)RUP OLQH,IIHGHUDO)RUP LVQRWRWKHUZLVH required, see instructions. ........................................................................................................................................................ 38a b 00 00 00 00 00 00 Enter the amount from line 35, column (b)(ii) here. Individuals, enter the amount from income-producing property on AR3, line 28, and enter the amount from property used as an employee on AR3, line 21. Estates and trusts, enter on the “Other deductions” line of your tax return. Partnerships and S corporations, see the note below. ...................... 38b 00 39 If the loss on line 37 is less than or equal to the gain on line 36, combine lines 36 and 37 and enter here. 3DUWQHUVKLSVVHHWKHQRWHEHORZ$OORWKHUVHQWHUWKLVDPRXQWRQIHGHUDO)RUP OLQH 39 00 Note:3DUWQHUVKLSVDQG6FRUSRUDWLRQVHQWHUWKHDPRXQWIURPOLQHDERUOLQH RQ)RUP$5.OLQHD and/or 10b. $53J 5
2023_AR4684_BC.pdf
More about the Arkansas Form AR4684 Individual Income Tax TY 2023
Use Form AR-4684 to figure out a casualty or a theft on a property that isn’t used for income-producing purposes.
We last updated the Casualties and Thefts in January 2024, so this is the latest version of Form AR4684, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form AR4684 directly from TaxFormFinder. You can print other Arkansas tax forms here.
Other Arkansas Individual 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 AR1000F | Full Year Resident Individual Income Tax Return |
| Tax Instruction Booklet | Arkansas Income Tax Instruction Booklet |
| Form ARDD | Direct Deposit Information for Paper Returns (OBSOLETE) |
| Form AR1000NR | Part Year or Non-Resident Individual Income Tax Return |
| Form AR1000ES | Individual Estimated Tax Declaration Vouchers |
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 AR4684 from the Department of Revenue in January 2024.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Arkansas Form AR4684
We have a total of three past-year versions of Form AR4684 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form AR4684
2023_AR4684_BC.pdf
2022 Form AR4684
2022_AR4684_BC.pdf
2021 Form AR4684
2021_AR4684_BC.pdf
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