Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-307 - RETIREMENT PLANS AND DISABILITY BENEFITS
Rule 4.26-51-307 - Military Related Benefits
Universal Citation: AR Admin Rules 4.26-51-307
Current through Register Vol. 49, No. 9, September, 2024
Only the first $6,000.00 of military retirement pay based on length of service is exempt from Arkansas income tax. However, pursuant to IRC Sec. 104(a)(4), the full amount of a military disability pension (with no $6,000.00 cap) is exempt from Arkansas income tax so long as the pension is for personal injuries or sickness resulting from active service in the armed forces. Likewise, military retirement pay, to the extent that it is based upon a military related disability, would be exempt above and beyond the first $6,000.00 received.
Disclaimer: These regulations may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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