This deduction is allowed for a portion of the tuition paid by the taxpayer as tuition for the taxpayer, the taxpayer’s spouse or their dependent.
Line 1 Enter the name(s) of institution(s). Study must be for an associate, undergraduate or graduate degree. The institution(s) can be located out of Arkansas, but you must use the Arkansas Weighted Average Tuition in determining the maximum allowable deduction.
Line 2 Enter the total amount of tuition paid. Reduce the amount of tuition paid by any reimbursements from scholarships, grants, and/or fellowships. Do not include expenses paid for fees, books, or lodging.
Line 3 Enter 50% of Line 2, tuition paid.
Line 4 From the list below, choose the type of institution attended and enter the corresponding amount from the 50% of Weighted Average Tuition column.
Type of Institution 50% of Weighted Average Tuition
2-year Colleges $1,778
4-year Colleges $3,788
Technical Institutes $570
Line 5 Enter this amount on the Itemized Deduction Schedule (AR3), Line 19.
NOTE: If you completed more than one AR1075, total the amounts from Line 5 on each form and enter on AR3, Line 19.