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Arkansas gross income omits partnership/S-corp, estate and Schedule F income #9793
Description
Summary
Arkansas gross income (gov.states.ar.tax.income.gross_income.sources.individual / .joint) leaves out three Schedule E and Schedule F income types that the AR1000F counts:
partnership_s_corp_income(AR1000F line 19)estate_income(line 19)farm_operations_income(line 20, federal Schedule F)
The list maps line 20 to farm_rent_income, which is Form 4835 rent reported on Schedule E, not Schedule F.
Examples (PE-US 2.25.0, TY2024, single, age 40, wages $50,000, plus $20,000 of one income type)
| Added income | Federal AGI | ar_agi |
Expected ar_agi |
ar_income_tax |
|---|---|---|---|---|
partnership_s_corp_income |
70,000 | 50,000 | 70,000 | 1,417.15 |
estate_income |
70,000 | 50,000 | 70,000 | 1,417.15 |
farm_operations_income |
68,587.05 | 50,000 | 68,587.05 (Schedule F net) | 1,417.15 |
rental_income (control) |
70,000 | 70,000 | 70,000 | 2,197.15 |
The missing income is untaxed, so tax stays at the wages-only $1,417.15 instead of $2,197.15. Against TAXSIM this shows up in 45 of the 15,000 dashboard households (2021–2025), where TAXSIM's Arkansas AGI exceeds ours by exactly the S-corp amount.
Law and instructions (verbatim)
2025 AR1000F and AR1000NR Instructions, page 13:
"LINE 19. If you had income from rents, royalties, estates or trusts, profits (whether received or not) from partnerships, fiduciaries, small business corporations, etc., enter the amounts as reported on your federal Schedule E."
"LINE 20. If you had farm income, enter the amount reported on your federal Schedule F."
The 2022 and 2024 instructions contain the same line 19 text.
Proposed fix
Add partnership_s_corp_income and estate_income (line 19) and farm_operations_income (line 20) to every period of both source lists, keep farm_rent_income under line 19, and add YAML tests for each income type.
Activity
PavelMakarchuk commentedon Oct 5, 2026
The partnership/S-corp part of this issue is already fixed in #9585 (open, by @DTrim99), which also notes the earlier report in taxsim #405. #9794 now covers only the remaining parts: estate and trust income (line 19) and Schedule F farm income (line 20).
Count estate and Schedule F income in Arkansas gross income (PolicyEn…