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Count estate and Schedule F income in Arkansas gross income - #9794
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…come AR1000F line 19 covers partnership, S corporation, estate and trust income reported on Schedule E, and line 20 is Schedule F farm income. Add partnership_s_corp_income, estate_income and farm_operations_income to both Arkansas gross income source lists in every period. Fixes #9793. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
PavelMakarchuk
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hua7450
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Verified against the Arkansas sources. The three list changes are correct.
estate_income(line 19) andfarm_operations_income(line 20) match the 2025 AR1000F instructions. The 2015, 2019, 2021 and 2022 booklets carry the same two instructions, so applying the change to every period is supported.- Statute: Ark. Code § 26-51-404(a)(1) covers both income types, and the exclusions in (b) have no farm or estate carve-out.
farm_rent_incomeas line 19: Form 4835 sends net farm rental income to Schedule E line 40, so the relabel is right.
Before merging
No checks have reported on the latest commit (430e30d). Could you trigger CI (a re-push or an update from main should do it) and confirm it is green before merging?
Optional nits
- The line 20 instruction is at the top of page 14 of the 2025 booklet, not page 13. The parameter's 2025 reference points only to
#page=13; its title could note pages 13-14. ar_gross_income_indiv.yamlgains an extra blank line at the end of the file.
This was referenced Oct 10, 2026
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Part of #9793. Partnership and S-corp income (the other part of #9793) is already handled by #9585, so this PR leaves it out to avoid duplicate work.
What changes
Arkansas gross income (
gov.states.ar.tax.income.gross_income.sources.individualand.joint) now includes, in every period:estate_income(AR1000F line 19)farm_operations_income(AR1000F line 20, Schedule F)farm_rent_incomestays in the list. Its comment now says line 19, because Form 4835 rent is reported on Schedule E.Why
2025 AR1000F and AR1000NR Instructions, page 13:
Before this change, $20,000 of estate income or Schedule F income on top of $50,000 of wages left
ar_agiat $50,000.Tests
Two new cases in
ar_gross_income_indiv.yaml(estate income, Schedule F income), each checked for individual and joint gross income. All 880 Arkansas YAML tests pass locally. The edits are in the same source lists as #9585 and #9636, so whichever merges second needs a small rebase.🤖 Generated with Claude Code