Arkansas Return Guide: AR1000F, Remote Work and Military Pay

Updated November 3, 2026

AR1000F or AR1000NR: who files and why the bar is low

Arkansas uses two returns. Full-year residents file Form AR1000F. Nonresidents and part-year residents file Form AR1000NR.

The filing triggers are lower than many people expect. A nonresident who received any gross income from Arkansas sources must file, whatever the marital status, filing status or amount. A part-year resident who received any gross income while an Arkansas resident must file too. A remote worker must file if the employer reports Arkansas taxable income.

Residency rests on domicile, the one place you intend to return to. You are a full-year resident if you lived in Arkansas all year or kept your domicile here. You are a nonresident if you never made Arkansas your domicile. You are a part-year resident if you established a domicile here or moved out during the year.

The due date, the automatic extension and the box you must check

Arkansas returns are due April 15, or the next business day if that falls on a weekend or holiday. A federal extension carries over on its own, so you file nothing extra with Arkansas. The catch is a checkbox. The booklet says that if you do not check the extension box on the front of the return, you will not get credit for your federal or state extension. The extended Arkansas date is in mid-November.

If you did not extend the federal return, you can file Form AR1055-IT before the April date. The booklet says inability to pay is not a valid reason to request it.

An extension is for filing only. Tax due must still be paid by the regular date to avoid a failure-to-pay penalty and interest. If you pay with an extension, use the voucher attached to Form AR1055-IT. Our extension guide shows how to get the federal extension that Arkansas then honors.

The Department's online service is ATAP, the Arkansas Taxpayer Access Point. You can pay, make estimated payments, check a refund, change an address, read account letters and view 1099-G statements there. You do not need to register to pay, check a refund or view a 1099-G.

Remote work: Arkansas taxes the work done inside the state

A 2021 Arkansas law changed how nonresidents who work remotely are taxed. The Department says a nonresident paid for work done inside and outside Arkansas is taxed only on the pay earned while physically in Arkansas. A remote worker whose duties are all done outside Arkansas owes no Arkansas tax on that pay. With mixed duties, only the portion that can reasonably be tied to work in Arkansas is taxable.

Paperwork matters here. A remote worker who files a nonresident return should check the remote worker box on page 1 of Form AR1000NR. If you claim withholding but no taxable income, send a statement from your employer confirming that no work was done inside Arkansas.

Nonresidents and part-year residents also compute tax in a special way. You first figure the return as if you were a full-year resident, listing all income, then prorate the tax by the Arkansas share. Our remote worker guide explains the multi-state picture.

What Arkansas exempts, and the caps that surprise retirees

• Exempt in full: Social Security, VA benefits, workers' compensation and Railroad Retirement benefits.
• Active-duty military pay, including National Guard and Reserve pay. To claim it, you must file a return and report all of your income.
• Military retirement pay is exempt.
• Employer plan and IRA income. The first part of income from an employer-sponsored plan is exempt, up to a cap. A traditional IRA distribution after the age the booklet sets gets a capped exemption too. Early withdrawals for medical bills, college or a first home do not qualify.

Retirees cannot claim both the military retirement exemption and the capped plan or IRA exemption. That rule is in the Arkansas code, and the booklet repeats it.

Arkansas gives personal tax credits instead of exemptions. A taxpayer 65 or older who does not claim a retirement exemption gets an extra credit. There is also an added credit for qualified low-income filers who file on time. The adjustment list on Form AR1000ADJ includes a Texarkana and border city exemption, self-employed health insurance, and SEP or SIMPLE plan deductions.

For the tax itself, you pick one table. The low income tables build in the standard deduction. The regular table uses your standard or itemized deduction. If you use the military pay, employer pension or IRA exclusion, you cannot use a low income table, but you may choose to skip the exclusion and use the table.

Military families and moving to or from Florida

A servicemember who entered service as an Arkansas resident stays one until they officially change their legal residence on Form DD2058. If Arkansas is your home of record and you are stationed elsewhere, you still file Form AR1000F and report all income, including active-duty pay, which is exempt. If you are stationed in Arkansas and your home of record is another state, Arkansas does not tax your active-duty pay.

A military spouse's income is exempt if the servicemember's home of record is not Arkansas and the spouse has the same domicile. The spouse checks the Military Spouse box and attaches Form AR-MS and a copy of the servicemember's W-2 or leave and earnings statement. To stop future withholding, the spouse gives the employer Form ARW4MS each year.

Moving to or from Florida? The year you move is a part-year year and uses Form AR1000NR. The dates you set up a new domicile matter. Our moving to Florida guide helps you pin down the date a new domicile begins.

Paperwork and mistakes that slow an Arkansas return

• Withholding on the wrong line. The booklet reports W-2 withholding on one line and 1099 or K-1 withholding on another. Attach your W-2s.
• Pass-through entity tax. If you belong to an entity that pays this tax, include all of its income and use Form AR-OI to back it out. Do not count the tax paid for you as withholding.
• Skipping the extension box. Without it, no extension credit.
• Picking the wrong table. Claiming an exclusion can rule out a low income table.
• Amending when you do not need to. An address or Social Security number fix uses another route. A change to your federal return does call for an amended Arkansas return with a copy of the federal changes. Our amended return guide explains the steps.

Arkansas also asks, as a request only, for driver's license or state ID details to help guard against identity tax fraud. The return is processed without them.

Filing from Arkansas with Zero Fuss Taxes

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FAQ

Nearby state guides

Sources

• dfa.arkansas.gov/income-tax/individual-income-tax/
• dfa.arkansas.gov/office/taxes/income-tax-administration/individual-income-tax/de
• dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf
• irs.gov/filing/individuals/when-to-file

General information, not tax advice for your specific situation. Rules can change, so check the official sources below. Zero Fuss Taxes is a PTIN-holding tax preparation firm. We are not a CPA firm, enrolled agents or attorneys.