Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-502 - HOUSEHOLD AND DEPENDENT CARE SERVICES
Rule 1.26-51-502(c)(2) - Election of Credits
Universal Citation: AR Admin Rules 1.26-51-502(c)(2)
Current through Register Vol. 49, No. 9, September, 2024
A taxpayer cannot claim both the 10 percent and the 20 percent child care credit on the same expenses. If an individual has a federal child care credit that includes expenses from a facility that qualifies for the 20 percent credit and expenses from a facility that only qualifies for the 10 percent credit, the credit must be prorated based on the number of days the child attended each facility.
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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