Arkansas Code
Subchapter 3 - Exemptions and Reduced Tax Rates
§ 26-51-301. Individuals exempt from taxation or qualifying for the low-income tax credit — Definitions

Single Taxpayer From Less Than Credit $10,682 $10,700 $133 $10,701 $10,800 $129 $10,801 $10,900 $125 $10,901 $11,000 $121 $11,001 $11,100 $117 $11,101 $11,200 $113 $11,201 $11,300 $109 $11,301 $11,400 $105 $11,401 $11,500 $101 $11,501 $11,600 $97 $11,601 $11,700 $93 $11,701 $11,800 $89 $11,801 $11,900 $85 $11,901 $12,000 $81 $12,001 $12,100 $77 $12,101 $12,200 $73 $12,201 $12,300 $69 $12,301 $12,400 $65 $12,401 $12,500 $61 $12,501 $12,600 $57 $12,601 $12,700 $53 $12,701 $12,800 $49 $12,801 $12,900 $45 $12,901 $13,000 $41 $13,001 $13,100 $37 $13,101 $13,200 $33 $13,201 $13,300 $29 $13,301 $13,400 $25 $13,401 $13,500 $21 $13,501 $13,600 $17 $13,601 $13,700 $13 $13,701 $13,800 $9 $13,801 $13,900 $5 $13,901 $14,000 $1 Married Filing Jointly With One (1) or Fewer Dependents From Less Than Credit $18,012 $18,100 $302 $18,101 $18,200 $295 $18,201 $18,300 $288 $18,301 $18,400 $281 $18,401 $18,500 $274 $18,501 $18,600 $267 $18,601 $18,700 $260 $18,701 $18,800 $253 $18,801 $18,900 $246 $18,901 $19,000 $239 $19,001 $19,100 $232 $19,101 $19,200 $225 $19,201 $19,300 $218 $19,301 $19,400 $211 $19,401 $19,500 $204 $19,501 $19,600 $197 $19,601 $19,700 $190 $19,701 $19,800 $183 $19,801 $19,900 $176 $19,901 $20,000 $169 $20,001 $20,100 $162 $20,101 $20,200 $155 $20,201 $20,300 $148 $20,301 $20,400 $141 $20,401 $20,500 $134 $20,501 $20,600 $127 $20,601 $20,700 $120 $20,701 $20,800 $113 $20,801 $20,900 $106 $20,901 $21,000 $99 $21,001 $21,100 $92 $21,101 $21,200 $85 $21,201 $21,300 $78 $21,301 $21,400 $71 $21,401 $21,500 $64 $21,501 $21,600 $57 $21,601 $21,700 $50 $21,701 $21,800 $43 $21,801 $21,900 $36 $21,901 $22,000 $29 $22,001 $22,100 $22 $22,101 $22,200 $15 $22,201 $22,300 $8 $22,301 $22,400 $1 Married Filing Jointly With Two (2) or More Dependents From Less Than Credit $21,677 $21,700 $432 $21,701 $21,800 $425 $21,801 $21,900 $418 $21,901 $22,000 $411 $22,001 $22,100 $404 $22,101 $22,200 $397 $22,201 $22,300 $390 $22,301 $22,400 $383 $22,401 $22,500 $376 $22,501 $22,600 $369 $22,601 $22,700 $362 $22,701 $22,800 $355 $22,801 $22,900 $348 $22,901 $23,000 $341 $23,001 $23,100 $334 $23,101 $23,200 $327 $23,201 $23,300 $320 $23,301 $23,400 $313 $23,401 $23,500 $306 $23,501 $23,600 $299 $23,601 $23,700 $292 $23,701 $23,800 $285 $23,801 $23,900 $278 $23,901 $24,000 $271 $24,001 $24,100 $264 $24,101 $24,200 $257 $24,201 $24,300 $250 $24,301 $24,400 $243 $24,401 $24,500 $236 $24,501 $24,600 $229 $24,601 $24,700 $222 $24,701 $24,800 $215 $24,801 $24,900 $208 $24,901 $25,000 $201 $25,001 $25,100 $194 $25,101 $25,200 $187 $25,201 $25,300 $180 $25,301 $25,400 $173 $25,401 $25,500 $166 $25,501 $25,600 $159 $25,601 $25,700 $152 $25,701 $25,800 $145 $25,801 $25,900 $138 $25,901 $26,000 $131 $26,001 $26,100 $124 $26,101 $26,200 $117 $26,201 $26,300 $110 $26,301 $26,400 $103 $26,401 $26,500 $96 $26,501 $26,600 $89 $26,601 $26,700 $82 $26,701 $26,800 $75 $26,801 $26,900 $68 $26,901 $27,000 $61 $27,001 $27,100 $54 $27,101 $27,200 $47 $27,201 $27,300 $40 $27,301 $27,400 $33 $27,401 $27,500 $26 $27,501 $27,600 $19 $27,601 $27,700 $12 $27,701 $27,800 $5 Head of Household/Qualifying Widow or Widower With One (1) or More Dependents for Tax Year 2010 and with One (1) or Fewer Dependents Beginning with Tax Year 2011 From Less Than Credit $15,185 $15,200 $270 $15,201 $15,300 $264 $15,301 $15,400 $258 $15,401 $15,500 $252 $15,501 $15,600 $246 $15,601 $15,700 $240 $15,701 $15,800 $234 $15,801 $15,900 $228 $15,901 $16,000 $222 $16,001 $16,100 $216 $16,101 $16,200 $210 $16,201 $16,300 $204 $16,301 $16,400 $198 $16,401 $16,500 $192 $16,501 $16,600 $186 $16,601 $16,700 $180 $16,701 $16,800 $174 $16,801 $16,900 $168 $16,901 $17,000 $162 $17,001 $17,100 $156 $17,101 $17,200 $150 $17,201 $17,300 $144 $17,301 $17,400 $138 $17,401 $17,500 $132 $17,501 $17,600 $126 $17,601 $17,700 $120 $17,701 $17,800 $114 $17,801 $17,900 $108 $17,901 $18,000 $102 $18,001 $18,100 $96 $18,101 $18,200 $90 $18,201 $18,300 $84 $18,301 $18,400 $78 $18,401 $18,500 $72 $18,501 $18,600 $66 $18,601 $18,700 $60 $18,701 $18,800 $54 $18,801 $18,900 $48 $18,901 $19,000 $42 $19,001 $19,100 $36 $19,101 $19,200 $30 $19,201 $19,300 $24 $19,301 $19,400 $18 $19,401 $19,500 $12 $19,501 $19,600 $6
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Head of Household/Qualifying Widow or Widower With Two (2) or More Dependents From Less Than Credit $18,101 $18,200 $365 $18,201 $18,300 $356 $18,301 $18,400 $347 $18,401 $18,500 $338 $18,501 $18,600 $329 $18,601 $18,700 $320 $18,701 $18,800 $311 $18,801 $18,900 $302 $18,901 $19,000 $293 $19,001 $19,100 $284 $19,101 $19,200 $275 $19,201 $19,300 $266 $19,301 $19,400 $257 $19,401 $19,500 $248 $19,501 $19,600 $239 $19,601 $19,700 $230 $19,701 $19,800 $221 $19,801 $19,900 $212 $19,901 $20,000 $203 $20,001 $20,100 $194 $20,101 $20,200 $185 $20,201 $20,300 $176 $20,301 $20,400 $167 $20,401 $20,500 $158 $20,501 $20,600 $149 $20,601 $20,700 $140 $20,701 $20,800 $131 $20,801 $20,900 $122 $20,901 $21,000 $113 $21,001 $21,100 $104 $21,101 $21,200 $95 $21,201 $21,300 $86 $21,301 $21,400 $77 $21,401 $21,500 $68 $21,501 $21,600 $59 $21,601 $21,700 $50 $21,701 $21,800 $41 $21,801 $21,900 $32 $21,901 $22,000 $23 $22,001 $22,100 $14 $22,101 $22,200 $5
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