Arkansas Developmentally Disabled Individual

Developmentally Disabled Individual

To claim a credit for a developmentally disabled individual you must file a certified AR1000RC5 every five years. This certificate must be completed in its entirety to receive the $500 Developmentally Disabled Individual Credit. It must be attached to your Individual Income Tax Return the first time this credit is taken. It is good for five years from the date the original tax credit is filed. At the end of five years you must have a new certificate completed and attached to your Individual Income Tax Return. The credit is in addition to your regular dependent tax credit.

To take advantage of this credit the taxpayer and/or individual must meet all of the following conditions:

1. The Individual shall be a person of the taxpayer's blood or an adopted child without regard to chronological age or a dependent within the meaningof 26-51-501(a)(3)(b).
2. The individual must be dependent on the taxpayer for more than fifty percent of his/her maintenance, support, and care in the taxpayershome. The individual 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 for more than six months of the tax year.
3. The individual must be unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairmentwhich can be expected to result in death, or has lasted or can be expected to last for a continuous period of not less than twelve months. Aphysical 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.
4. This $500 tax credit is not being claimed by any other taxpayer.