If you lived in Arkansas during any or all of the previous tax year or you earned income from a source based in Arkansas, you likely need to file a state income tax return. The Arkansas Department of Finance and Administration oversees individual state income tax returns, which are a separate return from that filed for federal income tax purposes with the Internal Revenue Service (IRS).
General information about Arkansas state income tax returns is below. If you need additional information about federal income tax, see our “Tax Relief” page.
Who has to file an individual state income tax return for Arkansas?
Arkansas determines who must file a state income tax return based on an individual’s filing status and gross income.
If you were a resident of Arkansas for the entire year, you must file a state income tax return if any of the following are true:
|Filing Status||Gross Income|
|Single||At least $10,941|
|Head of household||At least $15,553 if you have zero or one dependent or at least $18,540 if you have two or more dependents|
|Married filing jointly||At least $18,449 if you have zero or one dependent or at least $22,203 if you have two or more dependents|
|Married filing separately||At least $3,999|
|Qualifying widow(er)||At least $15,553 if you have zero or one dependent or at least $18,540 if you have two or more dependents|
If you were a part-year resident or non-resident of Arkansas and you earned income from an Arkansas source, you must file a state income tax return regardless of your filing status or the amount of gross income you earn.
What is the tax rate used by Arkansas for state income tax?
Arkansas applies a marginal tax rate as shown in the table below:
|Taxable Income||Tax Rate|
|Up to $3,700||1%|
|$3,701 to $7,400||2.5%|
|$7,401 to $11,100||3.5%|
|$11,101 to $18,600||4.5%|
|$18,601 to $31,000||6%|
|$31,001 and over||7%|
What is the standard deduction for Arkansas state income tax purposes?
|Filing Status||Standard Deduction|
|Married Filing Jointly||$4,000|
|Head of Household||$2,000|
|Married Filing Separately||$2,000 each|
When are my state income taxes due in Arkansas?
Arkansas requires that state income tax returns be filed by April 15 each year. When April 15 falls on a holiday or weekend, the tax returns are due the next non-holiday business day.
You can obtain an extension of the time to file your state income tax return by either obtaining an extension for your federal income tax return (using federal form 4868) or by applying for an extension with the Arkansas Department of Finance and Administration (using Arkansas form AR1055).
Even when you receive an approved extension, you will be assessed a penalty if you do not pay an accurate estimate of any tax liability by the original due date and you will be charged interest on any additional unpaid balance determined once your final tax liability is calculated.
How can I get help filing my Arkansas state income tax return?
If you call the number at the top of this page, a tax attorney who is an expert in state income tax law for Arkansas will get in touch with you. He will be able to answer your questions and can help you file the necessary state income tax return documents.
- Alabama State Income Tax Overview (taxlawhome.com)
Mark has been a contributor to legal web sites related to bankruptcy, tax, and criminal law since 2011. He has an Accounting degree from Texas A&M University.