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June 22, 2023
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Correct AR K-1 Box 1 Calculation

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  • June 22, 2023
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Arkansas PTET Form AR1100PET is incorrectly treating all screen 15 State Tax as Arkansas Corporation Income Taxes paid. I am able to adjust to correct on screen 43.351, however this adjustment is not carrying forward to the AR K-1 Box 1 calculation. 

The AR-K-1 Box 1 calculation is reporting all screen 15 State Tax as Arkansas Corporation Income Tax paid. This is incorrect. The only way to file a correct AR-K1 is to override these values on screen 33.

Considering that this issue has not yet been reported, I believe that many incorrect AR-K1's have been filed this year due to practitioners trusting their software. We should only be expected to override a particular value once per state. (The screen 43.351 adjustment, which corrects the main form and schedules, should also carry through to the K-1 calculation.)

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