According to Arkansas Individual Income Tax Booklet, whether or not you have to file an Arkansas tax return depends on your filing status and gross income.
Full Year Residents:
- Single, $12,260
- Head of Household with 1 or no dependents, $17,431
- Head of Household with 2 or more dependents. $20,778
- MFJ with 1 or no dependents, $20,675
- MFJ with 2 or more dependents, $24,883
- MFS, $5,099
- Qualifying Widow(er) with 1 or no dependents, $17,431
- Qualifying Widow(er) with 2 or more dependents, $20,778
Part Year Residents:
Any PY resident who received any taxable income while an Arkansas resident must file a return, regardless of filing status or gross income amount.
Any nonresident who received taxable income from Arkansas sources, must file a tax return regardless of filing status or gross income amount.
Arkansas will allow you to file as:
- Head of Household
- Qualifying Widow(er)
- Married Filing Jointly
- Married Filing Separately on different tax returns.
- Married Filing Separately on the same tax return.
When filing a joint federal return, you have the option to file married filing separately on the same return (combined) return. Generally, this option results in lower taxes and bigger refunds when both spouses have earned income. If you select this option, income and deductions allocated to the spouse will be separated from the taxpayer. In the cases, where the income or deduction is not assigned, the default split is 50/50. When completing your return, entries made in the spouse section of the state return will adjust the 50/50 ratio.
If you’re filing as Married Filing Separately on a different return or if your filing as Married Filing Separately on the same return, if one spouse itemizes, then both spouses must itemize.
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