Arkansas Disability Tax Forms: AR1000DD, AR1000DC, and ABLE

Arkansas has two state income tax credits tied to disability, and each one uses its own certification form attached to the AR1000 individual income tax return. If you care for a child or dependent with a developmental disability in your home, you file Form AR1000DD to claim a $500 non-refundable credit. If you are blind or deaf, you file Form AR1000DC to claim a smaller personal credit add-on. Both forms are posted on the Arkansas Department of Finance and Administration’s individual income tax forms page.¹

The $500 Developmental Disability Credit (Form AR1000DD)

Arkansas Code § 26-51-503 grants a $500 non-refundable credit per tax year to a taxpayer who is maintaining, supporting, and caring for an individual with a developmental disability in the taxpayer’s home. If more than one qualifying individual lives with you, you claim a separate $500 credit for each.² Because the credit is non-refundable, it can zero out your Arkansas tax but will not by itself produce a refund. It stacks with the regular dependent credit when the same person is also your dependent.

Who the Qualifying Individual Can Be

The statute limits the qualifying individual to three categories: a child of the taxpayer by blood, an adopted child, or a dependent as defined under federal law. A spouse does not qualify. The individual must live in your home, and you must be the one maintaining and supporting that person.³

What Counts as a Developmental Disability

Arkansas defines “developmental disability” narrowly. The condition must meet all four of these tests:

It is attributable to intellectual disability, cerebral palsy, epilepsy, spina bifida, Down syndrome, autism, a closely related condition that impairs intellectual functioning or adaptive behavior in a similar way, or dyslexia resulting from one of these conditions.
It originated before the person reached age twenty-two.
It can be expected to continue indefinitely.
It substantially limits the person’s ability to function without support services such as therapy, structured activities, or job training.

Conditions that develop after age twenty-two, or disabilities that fall outside the listed categories, do not qualify for this credit.³

Getting the Form Certified

The AR1000DD (Individuals With Developmental Disabilities Certificate) replaced the older AR1000RC5. A licensed physician, licensed psychologist, or licensed psychological examiner must certify in writing that the individual has a diagnosis of a developmental disability.³ On the form, the certifying professional confirms that the condition began before age twenty-two, that it can be expected to continue indefinitely with a substantial impact on independent functioning, and checks the box for the specific diagnosis.⁴

Attach the completed AR1000DD to your income tax return the first time you claim the credit. Under the current form, the certification is valid for the life of the dependent, so you will not need to resubmit it in future years unless the Department of Finance and Administration requests it.⁴ Get the certification signed before you sit down to file. Chasing a doctor’s signature after April is stressful and avoidable.

The Blind or Deaf Credit (Form AR1000DC)

Arkansas Code § 26-51-501 provides a smaller additional personal credit for residents who are blind or deaf. A taxpayer who was blind or deaf at any time during the tax year receives an extra $20 credit on top of the standard personal credit. A taxpayer who is both deaf and blind qualifies for a $40 additional credit.⁵ The amount is modest, but it reduces your tax directly rather than lowering taxable income.

To claim it, complete the AR1000DC (Disabled Individuals Certificate) and file it with your AR1000.¹

Attaching the Form and Filing the Return

Whichever certificate applies, it attaches to your primary AR1000 individual income tax return. You can mail a paper return to the Department of Finance and Administration or file electronically through the Arkansas Taxpayer Access Point (ATAP).⁶ Electronic returns process faster, and you can check status through the portal.

Arkansas individual income tax returns are due April 15. When that date falls on a weekend or holiday, the deadline moves to the next business day. If you need more time, a federal extension automatically covers your Arkansas return. The state honors any accepted federal extension, and your Arkansas deadline becomes one month after the extended federal due date.⁷

Because the $500 developmental disability credit is non-refundable, it reduces what you owe but will not create a refund by itself. If withholding or estimated payments combine with the credit to produce an overpayment, the state issues a refund by check or direct deposit based on your preference.

Paperwork Mistakes That Delay Your Return

The certification form asks for the taxpayer’s name, Social Security number, the dependent’s name, Social Security number, relationship to the taxpayer, date of birth, and the initial diagnosis date. Every item has to match what appears on the AR1000. Mismatched names or Social Security numbers are the fastest way to trigger a processing delay.

Keep copies of every certification form, the certifying professional’s signed statement, and your filed returns. Even though the AR1000DD certification is valid for the life of the dependent, the Department of Finance and Administration can ask for documentation during a review. Having the original certification on hand saves weeks of back-and-forth if your return gets flagged. Claiming a credit you don’t qualify for carries real consequences: Arkansas can assess penalties and interest, and the IRS imposes a 20% accuracy-related penalty on any underpayment caused by negligence or disregard of the rules at the federal level.⁸

A Related Arkansas Tax Break: ABLE Account Contributions

One other Arkansas tax benefit tied to disability is worth knowing about because it is not claimed on the AR1000DD or AR1000DC. Arkansas allows an individual income tax deduction of up to $5,000 for contributions to an Arkansas ABLE account, which is run through the State Treasurer’s office.⁹ ABLE accounts let eligible individuals with disabilities save and invest without jeopardizing means-tested benefits like SSI or Medicaid, and earnings grow tax-free at the federal level when withdrawals are used for qualified disability expenses.¹⁰

For 2026, the annual contribution limit is $20,000, and employed account holders may contribute additional amounts under the ABLE-to-Work provision. Starting January 1, 2026, the onset-of-disability age threshold rose from 26 to 46, opening ABLE accounts to many more people. Withdrawals used for anything other than qualified disability expenses trigger federal income tax on the earnings portion plus a 10% penalty, so keep records of how you spend ABLE funds.¹⁰

1
Arkansas Department of Finance and Administration. Individual Income Tax Forms
2
Code of Arkansas Rules. 26 CAR 100-141 – Tax Credit Child With Developmental Disability – Arkansas Code 26-51-503
3
Justia Law. Arkansas Code 26-51-503 – Support of a Child With a Developmental Disability
4
Arkansas Department of Finance and Administration. Arkansas Individual Income Tax Certificate for Individuals With Developmental Disabilities
5
Justia Law. Arkansas Code 26-51-501 – Personal Tax Credits – Definitions
6
Arkansas.gov. Arkansas Taxpayer Access Point (ATAP)
7
Arkansas Department of Finance and Administration. Deadlines and Extensions
8
Internal Revenue Service. Accuracy-Related Penalty
9
Arkansas Treasurer of State. Arkansas ABLE
10
Office of the Law Revision Counsel. 26 USC 529A – Qualified ABLE Programs