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.