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Count estate and Schedule F income in Arkansas gross income #9794

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PavelMakarchuk merged 2 commits into from
Oct 5, 2026
Merged

Count estate and Schedule F income in Arkansas gross income #9794

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29eaef5
Count pass-through, estate and Schedule F income in Arkansas gross in…
PavelMakarchuk Oct 5, 2026
430e30d
Leave partnership/S-corp income to #9585; keep estate and Schedule F …
PavelMakarchuk Oct 5, 2026
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1 change: 1 addition & 0 deletions changelog.d/ar-gross-income-pass-through.fixed.md
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Original file line number Diff line number Diff line change
@@ -0,0 +1 @@
Count estate and trust income (AR1000F line 19) and Schedule F farm income (line 20) in Arkansas gross income.
16 changes: 12 additions & 4 deletions policyengine_us/parameters/gov/states/ar/tax/income/gross_income/sources/individual.yaml
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Original file line number Diff line number Diff line change
Expand Up @@ -15,7 +15,9 @@ values:
- taxable_pension_income # Line 18
- disability_benefits # Line 18b
- rental_income # Line 19
- farm_rent_income # Line 20
- estate_income # Line 19
- farm_rent_income # Line 19, Form 4835 rent is reported on Schedule E
- farm_operations_income # Line 20, Schedule F
# Act 141 of 2017 added unemployment compensation to gross income for tax
# years beginning on or after January 1, 2018. Act 154 of 2021 then exempted
# it for calendar years 2020 and 2021, after which it is taxable again.
Expand All @@ -33,7 +35,9 @@ values:
- taxable_pension_income # Line 18
- disability_benefits # Line 18b
- rental_income # Line 19
- farm_rent_income # Line 20
- estate_income # Line 19
- farm_rent_income # Line 19, Form 4835 rent is reported on Schedule E
- farm_operations_income # Line 20, Schedule F
- unemployment_compensation # Line 21
2020-01-01:
- irs_employment_income # Line 8
Expand All @@ -49,7 +53,9 @@ values:
- taxable_pension_income # Line 18
- disability_benefits # Line 18b
- rental_income # Line 19
- farm_rent_income # Line 20
- estate_income # Line 19
- farm_rent_income # Line 19, Form 4835 rent is reported on Schedule E
- farm_operations_income # Line 20, Schedule F
2022-01-01:
- irs_employment_income # Line 8
- self_employment_income # Line 8
Expand All @@ -68,7 +74,9 @@ values:
- keogh_distributions # Line 18
- disability_benefits # Line 18b
- rental_income # Line 19
- farm_rent_income # Line 20
- estate_income # Line 19
- farm_rent_income # Line 19, Form 4835 rent is reported on Schedule E
- farm_operations_income # Line 20, Schedule F
- unemployment_compensation # Line 21

metadata:
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16 changes: 12 additions & 4 deletions policyengine_us/parameters/gov/states/ar/tax/income/gross_income/sources/joint.yaml
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Original file line number Diff line number Diff line change
Expand Up @@ -15,7 +15,9 @@ values:
- taxable_pension_income # Line 18
- disability_benefits # Line 18b
- rental_income # Line 19
- farm_rent_income # Line 20
- estate_income # Line 19
- farm_rent_income # Line 19, Form 4835 rent is reported on Schedule E
- farm_operations_income # Line 20, Schedule F
# Act 141 of 2017 added unemployment compensation to gross income for tax
# years beginning on or after January 1, 2018. Act 154 of 2021 then exempted
# it for calendar years 2020 and 2021, after which it is taxable again.
Expand All @@ -33,7 +35,9 @@ values:
- taxable_pension_income # Line 18
- disability_benefits # Line 18b
- rental_income # Line 19
- farm_rent_income # Line 20
- estate_income # Line 19
- farm_rent_income # Line 19, Form 4835 rent is reported on Schedule E
- farm_operations_income # Line 20, Schedule F
- unemployment_compensation # Line 21
2020-01-01:
- irs_employment_income # Line 8
Expand All @@ -49,7 +53,9 @@ values:
- taxable_pension_income # Line 18
- disability_benefits # Line 18b
- rental_income # Line 19
- farm_rent_income # Line 20
- estate_income # Line 19
- farm_rent_income # Line 19, Form 4835 rent is reported on Schedule E
- farm_operations_income # Line 20, Schedule F
2022-01-01:
- irs_employment_income # Line 8
- self_employment_income # Line 8
Expand All @@ -68,7 +74,9 @@ values:
- keogh_distributions # Line 18
- disability_benefits # Line 18b
- rental_income # Line 19
- farm_rent_income # Line 20
- estate_income # Line 19
- farm_rent_income # Line 19, Form 4835 rent is reported on Schedule E
- farm_operations_income # Line 20, Schedule F
- unemployment_compensation # Line 21

metadata:
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21 changes: 21 additions & 0 deletions policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_gross_income_indiv.yaml
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Expand Up @@ -160,3 +160,24 @@
output:
ar_gross_income_indiv: 33_000
ar_gross_income_joint: 33_000

- name: Arkansas gross income includes estate and trust income (AR1000F line 19)
period: 2024
input:
irs_employment_income: 50_000
estate_income: 20_000
state_code: AR
output:
ar_gross_income_indiv: 70_000
ar_gross_income_joint: 70_000

- name: Arkansas gross income includes Schedule F farm income (AR1000F line 20)
period: 2024
input:
irs_employment_income: 50_000
farm_operations_income: 20_000
state_code: AR
output:
ar_gross_income_indiv: 70_000
ar_gross_income_joint: 70_000

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