1.26 Ark. Code R. 51-404(b)(7)

Current through Register Vol. 49, No. 12, December, 2024

Rule 1.26-51-404(b)(7) - Social Security Benefits

Social security benefits are excluded from gross income for state income tax purposes. Thus, amounts received as pensions or annuities under the Social Security Act or the Railroad Retirement Act are excluded from gross income.