26 CAR § 63-111. Deductions, adjustments, and credits

(a) The Arkansas income tax due on a composite return (Form AR1000CR) shall not be reduced by a pass-through entity nonresident member's allowable Arkansas business incentive income tax credits nor any other deductions, adjustments, or credits. (b) A nonresident member must file a return on Form AR1000NR to claim any deductions, adjustments, or credits.