Child tax credit in Arkansas

Does Arkansas Have a Child Tax Credit?

Short answer: No state child tax credit, but Arkansas has a child care credit: 20% of the federal child and dependent care credit. The 20% credit for care at an approved early-childhood program facility is refundable; you cannot claim both versions for the same expenses. Personal tax credit for dependents of $29 each (2025, inflation-indexed), plus $500 per dependent with a developmental disability.

Personal tax credit for dependents of $29 each (2025, inflation-indexed), plus $500 per dependent with a developmental disability. The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.

Records to keep: Keep your state return, W-2s and 1099s (1099-R, SSA-1099), and any state credit worksheets. Check your state revenue department's current-year instructions before you file.