Any who lives in Arkansas for part of the tax year is considered a part-year resident. This includes those who may have moved to or from the state during the year. Part-year residents are required to file a state income tax if any of their income was earned in-state.

Taxpayers should use Form-1000NR to file part-year resident taxes. Additional information can be found by referencing the Arkansas 2014 Individual Income Tax Instructions.

A nonresident is an individual who did not domicile, or create a permanent residence in Arkansas at any point during the tax year. Nonresidents who have earned income in the state, such as the sale of property located in Arkansas, will need to file a nonresident tax return. Just as if you are a part-year resident, you can file nonresident taxes using the same Form-1000NR. It’s important to review all state requirements before filing to ensure you are using the right form for your residency status.