Article: 50177
Determining Nonresident Status in Arkansas
If you neither resided in Arkansas nor declared Arkansas as your permanent legal residence (domicile) during the tax year, you are considered a nonresident for Arkansas income tax purposes.
Reporting Income as a Nonresident
Arkansas requires all nonresidents who receive any gross income from Arkansas sources to file a state income tax return, regardless of filing status, total income, or marital status. Nonresidents must file Form AR1000NR.
Individuals performing remote work must file an Arkansas return if their employer reports Arkansas taxable income.
Reporting of Specific Nonresident Elections
To report specific non-resident election that may apply to your filing needs they will be made on the Arkansas Income and Filing Information screen. To access this screen; follow the steps below:
- Go to the State taxes section.
- Select I’d like to see the forms I’ve filled out or search for a form.
- In the drop list, select Arkansas.
- Select the General tab.
- Select the Income and Filing Information screen to add and open the form.
- Select the election(s) that apply to the tax return.
- Click Save to apply changes.
Additional Information
For additional guidance on part-year residency, please refer to the AR1000F/AR1000NR Instructions.