AR1000NOL

If you’re using prior NOLs this year, expiring prior NOLs, or carrying them forward to future years, yes.
 

These are the Arkansas NOL rules, per the 2025 AR1000NOL instructions, for context:
 

Losses occurring on or after January 1, 2020, but before January 1, 2021, may be carried forward for a total period of eight (8) years. Losses occurring before January 1, 2020, may be carried forward for a total period of (5) years.
 

The form is in the shape of a yearly NOL aging schedule* with the below rows, and columns for the preceding tax years:
 

Beginning balance

New loss

Deduction claimed

Carry forward

Amount expired

 
*For the taxpayer’s NOLs, and a 2nd schedule for the spouse’s.
 

The instructions for the categories other than “New loss” explain:
 

Deduction Claimed: Enter the amount of the NOL deduction that you will be claiming for the period listed in that specific column. Any time a tax year is not claiming an NOL, enter -0- in the Deduction Amount field.
Amount Expired: Any amount that has not been claimed at the time the last eligible period has been reached should be entered in the Amount Expired field.
Carry Forward: Enter the amount of the NOL deduction that you plan to carry forward to the next period.
 

So if you’re not reporting new losses, but are claiming prior-year losses against current year income (reported on line 13 of form AR-OI), then yes, you would still have to file AR1000NOL to show which years’ NOL you’re claiming as a deduction, which prior-year NOLs have expired for your use, and what you are still carrying forward to use as a deduction against future years’ positive income.