Developmentally Disabled Individual
To claim a credit for a developmentally disabled individual you must file a certified AR1000RC5 every five (5) years. If credit was received on a prior years return, you do not need to file another AR1000RC5 until the Individual Income Tax Section notifies you to recertify.
To take advantage of this $500 credit the taxpayer and/or individual must meet all of the following conditions:
- The Individual shall include a person of the taxpayers blood or an adopted child without regard to chronological age or a dependent within the meaning of 26- 51-501(a)(3)(b).
- The individual must be dependent on the taxpayer for more than fifty percent (50%) of his/her maintenance, support, and care in the taxpayers home. He/she must be mentally or physically deficient to the extent that he/she is incapable of managing himself/herself or his/her affairs and must be eligible for admission to one of the Arkansas Human Development Centers.
- The individual has NOT resided in any of the Arkansas Human Development Centers more than six (6) months of the tax year.
- The individual must be unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be excepted to result in death, or has lasted or can be expected to last for a continuous period of not less than twelve (12) months. A physical or mental impairment is an impairment that results from anatomical, physiological, or psychological abnormalities which are demonstrable by medically acceptable clinical or laboratory diagnostic techniques.
- This $500 tax credit is not being claimed by any other taxpayer.