According to the Arkansas instructions:
An Arkansas Resident is a person that lived in or maintained a domicile in Arkansas for the entire calendar year. Complete form AR-1000S or Form AR1000F.
An Arkansas Nonresident is a person that is not domiciled in Arkansas but received income from Arkansas sources. You must attach a copy of your Federal return or your Arkansas return may not be processed. Complete form AR1000NR.
An Arkansas Part-Year Resident is a person that moved into or out of Arkansas during the tax year. You must attach a copy of your Federal return or your Arkansas return may not be processed. Complete form AR1000NR.
If one spouse is a resident and the other is not, file separate returns.To do this within your account, you can file the federal return and wait for the return to be accepted. Then, change the filing status for the primary taxpayer and file a separate return for the first spouse. The second spouse will need to create a new account and file the separate state return in that account (if required to file).
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