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 1.26-51-503 - Tax Credit - Mentally Retarded Child

Universal Citation: AR Admin Rules 1.26-51-503

Current through Register Vol. 49, No. 9, September, 2024

A taxpayer who is maintaining, supporting and caring for a mentally retarded child shall be entitled to a $500.00 credit per tax year for the child. If the taxpayer is caring for more than one mentally retarded child, the taxpayer shall be entitled to one $500.00 credit per child.

REQUIREMENTS

The following criteria must be satisfied in order to properly claim the exemption:

1. A physician (medical doctor) must certify in writing that the child is mentally retarded. Such certification shall be valid for state income tax purposes for five (5) years.

2. The individual must meet the eligibility requirements for admission to a Human Development Center, (ACA 20-48-404) which are:

a The taxpayer has resided in the state of Arkansas for at least three (3) years prior to the claim for credit;

b The child is so mentally deficient that he is incapable of managing himself or his affairs, and his welfare requires the special care, training, and education provided at a center; and

c The child's physician has used standard tests and examinations in determining that the child is mentally deficient and in need of the special training provided at a Human Development Center.

3. The mentally retarded child must be:

a. The taxpayer's biological child; or

b. The taxpayer's adopted child; or

c. Clearly related by blood to the taxpayer.

4. The taxpayer must be caring for the mentally retarded child in the taxpayer's home.

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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