Ark. Code R. 26-51-404 - 1(b)(7) (1997) - Social Security Benefits

26-51-404 - 1(b)(7) - Social Security Benefits26-51-404 - 1(b)(7) - Social Security Benefits

26-51-404 - 1(b)(6) - Interest - Obligations of the United States or Its Possessions 26-51-404 - 1(b)(11) - Cancellation or Forgiveness of Debt

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.

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