Arkansas Credit for Taxes Paid to Another State or Country
Arkansas allows an Early Childhood Credit for individuals with a dependent child placed in an approved child care facility while the parent or guardian worked or pursued employment. This credit is equal to 20% of the federal Child Care Credit with a total limit of $420 reported on your federal return. The facility in which your child is placed must be approved by the Arkansas Department of Education as having an appropriate early childhood program as defined by Arkansas law. Individuals will be required to enter the certification number and attach federal Form 2441 (Child and Dependent Care Expenses) and Certification Form AR1000EC.
Note: You must contact your child care facility for Form AR1000EC. At this time, Arkansas does not allow your Arkansas return to be filed electronically if you are claiming this credit. You must print your Arkansas and mail to the state for filing.