1.26 Ark. Code R. 51-502(c)(2)
Current through Register Vol. 49, No. 10, October, 2024
A taxpayer cannot claim both the 10 percent and the 20 percent child care credit on the same expenses. If an individual has a federal child care credit that includes expenses from a facility that qualifies for the 20 percent credit and expenses from a facility that only qualifies for the 10 percent credit, the credit must be prorated based on the number of days the child attended each facility.
1.26 Ark. Code R. 51-502(c)(2)