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Arkansas Income Tax
IRA distributions made to taxpayers after reaching age 59½ are exempt from taxation up to $6,000. Payments made because of a participant’s death or disability are also tax-free.
Income tax returns should be in by April 15th.
Arkansas Tax Filing Guide
Here are detailed instructions for filing taxes in the state of Arkansas.
Consider using TurboTax to E-File your Arkansas taxes.
Arkansas Residents
If your domicile home was in Arkansas all year you are a resident of Arkansas. If you are a resident of Arkansas and made more than $7,800 (if filing single), $12,100 (if filing as head of household), $15,500 (if married and filing jointly), $3,999 (if married and filing separately), or $15,500 (if filing as a widow) of gross income you will need to file a Arkansas resident income tax return. You will use form Form-1000 (attached below) to file your return. For additional information and assistance see the Form-1000 Instructions (attached below).
Related Tax Forms
- Form AR1000 - Arkansas Individual Resident Income Tax Return (Long)
- Form AR1000S - Arkansas Individual Resident Income Tax Return (Short)
Part-Year Arkansas Residents
If your domicile home was in Arkansas for only part of the year, which could be the case if you moved into or out of Arkansas, you are a part year resident of Arkansas. Part year residents of Arkansas must file an Arkansas part-year resident income tax return if they made any income from Arkansas sources. To file a Arkansas part-year resident tax return use Form-1000NR (attached below). To see what sources count as taxable sources of income from Arkansas see the Income Sheet (attached below). For additional information or assistance see Form-1000NR Instructions (attached below).
Related Tax Forms
- Form AR1000NR - Arkansas Individual Non-resident Income Tax Return
Arkansas Residents who work in another state
If your domicile home was in Arkansas all year, you are a resident of Arkansas. If you are a resident of Arkansas and made more than $7,800 (if filing single), $12,100 (if filing as head of household), $15,500 (if married and filing jointly), $3,999 (if married and filing separately), or $15,500 (if filing as a widow) of gross income you will need to file a Arkansas resident income tax return. You will use form Form-1000 (attached below) to file your return. For additional information and assistance see the Form-1000 Instructions (attached below).
If you are an Arkansas resident that works in another state you will be taxed by Arkansas on income earned in the other state because Arkansas taxes all income its residents make regardless of where the income is earned. However the state that you earned the income in may also tax the income because the state that you work in taxes all income earned in it. This means you would be facing dual taxation on this income. To avoid this situation Arkansas allows you to take a credit for taxes paid to other states. This credit may not exceed to amount of tax you owe Arkansas. To qualify for this credit attach a complete copy of the return you filed with the other state to your Arkansas return (filed using Form-1000, as specified above).
Related Tax Forms
- Form AR1000 - Arkansas Individual Resident Income Tax Return (Long)
Non-Residents who work in Arkansas
If your domicile home was not in Arkansas for any part of the year, you are a nonresident of Arkansas. Nonresidents who made taxable income from Arkansas must file a nonresident return with Arkansas. There is no minimum filing requirement so any taxable income earned from Arkansas must be claimed with Arkansas and taxes must be paid on the income. To file a nonresident Arkansas return use Form-1000NR (attached below). To see what counts as taxable income to Arkansas see the Income Sheet (attached below). For additional information or assistance see Form-1000NR Instructions (attached below).
Related Tax Forms
- Form AR1000NR - Arkansas Individual Non-resident Income Tax Return
Non-Residents who sold property in Arkansas
If your domicile home was not in Arkansas for any part of the year, you are a nonresident of Arkansas. Nonresidents who made taxable income from Arkansas must file a nonresident return with Arkansas. There is no minimum filing requirement so any taxable income earned from Arkansas must be claimed with Arkansas and taxes must be paid on the income. To file a nonresident Arkansas return use Form-1000NR (attached below). To see what counts as taxable income to Arkansas see the Income Sheet (attached below). For additional information or assistance see Form-1000NR Instructions (attached below).
Related Tax Forms
- Form AR1000NR - Arkansas Individual Non-resident Income Tax Return
Arkansas State Tax Forms
- Form AR1000ADJ - Arkansas Individual Income Tax Schedule Of Other Adjustments
- Schedule AR1000CO - Arkansas Schedule Of Check-Off Contributions
- Form AR1000TD - Arkansas Lump-sum Distribution Averaging
- Form AR1000NR - Arkansas Individual Non-resident Income Tax Return
- Form AR1000 - Arkansas Individual Resident Income Tax Return (Long)
- Form AR1000S - Arkansas Individual Resident Income Tax Return (Short)
- Schedule AR3 - Arkansas Itemized Deductions Schedule
- Schedule AR4 - Arkansas Interest and Dividend Schedule
- Form AR1055 - Arkansas Extension of Time to File Request -Individual, Partnership, & Fiduciary
Relevant Links
- State of Arkansas Tax Website - Official Site
- State of Arkansas E-File Service - Offered by Arkansas's Official Website
- Additional Tax Forms - A Comprehensive Collection of Arkansas Tax Forms
Arkansas Mailing Address
Wondering where to mail your Arkansas taxes? Here's the address:Mail REFUND returns to:
DFA State Income Tax
P. O. Box 1000
Little Rock, AR 72203-1000
Mail TAX DUE returns to:
DFA State Income Tax
P. O. Box 2144
Little Rock, AR 72203-2144
Mail NO TAX DUE returns to:
DFA State Income Tax
P. O. Box 8026
Little Rock, AR 72203-8026.
Arkansas Sales Tax
The Arkansas sales and use tax has been 5.125 percent since March 1, 2004. There are additional taxes on many various services such as tattooing. There are over 300 localities in Arkansas that also have local tax on top of the state tax. As of July 1, 2009, food and food ingredient tax were 2 percent.
