This document provides information about a political contributions tax credit allowed on Arkansas individual income tax returns. Taxpayers can claim a credit of up to $50 for individual returns or $100 for joint returns for cash contributions made to candidates for public office in Arkansas, political action committees, or organized political parties in the state. The contribution must be made by April 15, 2009 to be claimed on the 2008 tax return. The form includes sections to list the name and office of the candidate or organization contributed to along with the amount.

1. AR1800 2008
2008A1
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ARKANSAS INDIVIDUAL INCOME TAX
POLITICAL CONTRIBUTIONS CREDIT
Name Social Security Number
A credit of up to $50.00 per taxpayer ($100.00 for a joint return) is allowed against your Arkansas Individual Income Tax
liability for cash contributions made by the taxpayer(s) to one of the following:
(1) A candidate seeking nomination or election to a public office or to the candidate’s campaign committee.
(2) An approved political action committee as defined by Arkansas Code Annotated § 7-6-201.
(3) An organized political party as defined in Arkansas Code Annotated § 7-1-101.
For the purposes of this credit, “Public Office” means any office created by or under the authority of the laws of the State of
Arkansas, or a subdivision thereof, that is filled by the voters. The credit does not apply to contributions made
to candidates for federal offices. The contribution must be made by April 15, 2009 to be claimed on the 2008
tax return.
A. Name of Candidate or Organization B. Office Sought C. Amount
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D. TOTAL
Instructions:
1. The credit allowed is the aggregate contributions, not to exceed $50.00 per taxpayer ($100.00 on a joint return). List
the name of the candidate(s) or organization(s) to whom the contribution was made in Section A, the office(s) being
sought in Section B, and the amount in Section C.
2. Total the amounts and enter in Section D.
3. Enter the amount in Section D or $50.00 per taxpayer ($100.00 for a joint return), whichever is less, on AR1000/
AR1000NR, Line 37.
AR1800 (R 8/4/08)