Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-404 - GROSS INCOME GENERALLY
Rule 1.26-51-404(b)(7) - Social Security Benefits
Universal Citation: AR Admin Rules 1.26-51-404(b)(7)
Current through Register Vol. 49, No. 9, September, 2024
Social security benefits are excluded from gross income for state income tax purposes. Thus, amounts received as pensions or annuities under the Social Security Act or the Railroad Retirement Act are excluded from gross income.
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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