Arkansas State Tax Return

Arkansas Individual Income Tax Provisions

State income tax is assessed individually based on regulations set forth by the state themselves. There can be major differences from the federal law, though many states use the federal laws as a guideline for establishing their tax base. There are three systems that a state can chose from when assessing individual income tax: a joint, combined, or some combination of both.

Arkansas is one of seven states that uses a combination of the two other filing systems. Married taxpayers can chose to file joint or combined return, where the incomes of both spouses can either be taxed separately or together, depending on which gives the best benefit to the family.

Arkansas uses the federal guidelines for using AGI as a starting point to determine how to assess state tax. However there are some exceptions that exist, creating differences between state and federal taxation.

Exemptions

The following incomes are exempt from the tax base:

• The first $6,000 of pension and retirement income (private, public, U.S. Civil Service and Military
• First $9,000 of active duty military income
• Social Security Benefits
• Unemployment Compensation

Lottery winning from skill games are excluded from inclusion in income, however they are subjected to a flat tax of 3%.

Deductions

The standard deduction is based off filing status as Single/Married filing Single/Head of Household can deduct $2,000 as couples who file jointly get a deduction double that at $4,000.

The major differences from the federal law are that state and local sales tax is not deductible, total deductions aren't limited by high income amount, and that a deduction exists for post-secondary tuition.

2023 Arkansas Tax Rates

eTax.com works with the IRS and state revenue services to bring you the latest tax laws, forms & schedules.

When you prepare a federal return with eTax.com, we make it quick and easy to complete your Arkansas state tax return. eTax.com offers e-file and direct deposit with all states that have e-file and direct deposit capabilities.

File My Federal & Arkansas State Returns!

Arkansas	Services Available
Preparation	Preparation of a state tax return for Arkansas is available for $29.95.
E-File	E-File is available for Arkansas.
Direct Deposit	Direct Deposit is available for Arkansas.
Non-Resident Preparation	Non-resident AR state return's are available upon request.
Non-Resident E-File	E-Filing non-resident AR state returns is not available.
Filing Deadline	4/18/2023

AR Counties	AR Cities
Arkansas	Almyra, Casscoe, Crocketts Bluff, De Witt, Ethel, Gillett, Humphrey, Saint Charles, Stuttgart, Tichnor
Ashley	Crossett, Fountain Hill, Hamburg, Montrose, Parkdale, Portland, Wilmot
Baxter	Big Flat, Clarkridge, Cotter, Gamaliel, Gassville, Henderson, Lakeview, Midway, Mountain Home, Norfork
Benton	Avoca, Bella Vista, Bentonville, Cave Springs, Centerton, Decatur, Garfield, Gateway, Gentry, Gravette, Hiwasse, Lowell, Maysville, Pea Ridge, Rogers, Siloam Springs, Sulphur Springs
Boone	Alpena, Bergman, Diamond City, Everton, Harrison, Lead Hill, Omaha, Valley Springs
Bradley	Banks, Hermitage, Jersey, Warren
Calhoun	Hampton, Harrell, Thornton
Carroll	Beaver, Berryville, Eureka Springs, Green Forest, Oak Grove
Chicot	Dermott, Eudora, Jennie, Lake Village
Clark	Alpine, Amity, Arkadelphia, Beirne, Curtis, Gurdon, Okolona, Whelen Springs
Clay	Corning, Datto, Greenway, Knobel, McDougal, Peach Orchard, Piggott, Pollard, Rector, Saint Francis, Success
Cleburne	Concord, Drasco, Edgemont, Heber Springs, Higden, Ida, Prim, Quitman, Tumbling Shoals, Wilburn
Cleveland	Kingsland, New Edinburg, Rison
Columbia	Emerson, Magnolia, McNeil, Taylor, Village, Waldo
Conway	Center Ridge, Cleveland, Hattieville, Jerusalem, Menifee, Morrilton, Plumerville, Solgohachia, Springfield
Craighead	Bay, Black Oak, Bono, Brookland, Caraway, Cash, Egypt, Jonesboro, Lake City, Monette, State University
Crawford	Alma, Cedarville, Chester, Dyer, Mountainburg, Mulberry, Natural Dam, Rudy, Uniontown, Van Buren
Crittenden	Clarkedale, Crawfordsville, Earle, Edmondson, Gilmore, Marion, Proctor, Turrell, West Memphis
Cross	Birdeye, Cherry Valley, Hickory Ridge, Parkin, Twist, Vanndale, Wynne
Dallas	Carthage, Fordyce, Ivan, Sparkman
Desha	Arkansas City, Dumas, McGehee, Pickens, Snow Lake, Tillar, Watson
Drew	Jerome, Monticello, Wilmar, Winchester
Faulkner	Conway, Damascus, Enola, Greenbrier, Guy, Mayflower, Mount Vernon, Vilonia, Wooster
Franklin	Alix, Altus, Branch, Cecil, Charleston, Ozark
Fulton	Bexar, Camp, Elizabeth, Gepp, Glencoe, Mammoth Spring, Moko, Salem, Sturkie, Viola
Garland	Hot Springs Nation, Hot Springs Villag, Jessieville, Lonsdale, Mountain Pine, Pearcy, Royal
Grant	Grapevine, Leola, Poyen, Prattsville, Sheridan
Greene	Beech Grove, Delaplaine, Lafe, Light, Marmaduke, Paragould, Walcott
Hempstead	Blevins, Columbus, Fulton, Hope, McCaskill, Ozan, Washington
Hot Spring	Bismarck, Bonnerdale, Donaldson, Friendship, Jones Mill, Malvern
Howard	Dierks, Mineral Springs, Nashville, Saratoga, Umpire
Independence	Batesville, Charlotte, Cord, Cushman, Desha, Floral, Locust Grove, Magness, Newark, Oil Trough, Pleasant Plains, Rosie, Salado, Sulphur Rock, Thida
Izard	Boswell, Brockwell, Calico Rock, Dolph, Franklin, Guion, Horseshoe Bend, Melbourne, Mount Pleasant, Oxford, Pineville, Sage, Violet Hill, Wideman, Wiseman
Jackson	Amagon, Beedeville, Diaz, Grubbs, Jacksonport, Newport, Swifton, Tuckerman, Tupelo
Jefferson	Altheimer, Jefferson, Moscow, Pine Bluff, Redfield, Reydell, Sherrill, Tucker, Wabbaseka, White Hall, Wright
Johnson	Clarksville, Coal Hill, Hagarville, Hartman, Knoxville, Lamar, Oark, Ozone
Lafayette	Bradley, Buckner, Lewisville, Stamps
Lawrence	Alicia, Black Rock, Hoxie, Imboden, Lynn, Minturn, Portia, Powhatan, Ravenden, Saffell, Sedgwick, Smithville, Strawberry, Walnut Ridge
Lee	Aubrey, Brickeys, Haynes, La Grange, Marianna, Moro
Lincoln	Gould, Grady, Star City, Yorktown
Little River	Alleene, Ashdown, Foreman, Ogden, Wilton, Winthrop
Logan	Blue Mountain, Booneville, Delaware, Magazine, New Blaine, Paris, Ratcliff, Scranton, Subiaco
Lonoke	Austin, Cabot, Carlisle, Coy, England, Humnoke, Keo, Lonoke, Ward
Madison	Combs, Hindsville, Huntsville, Kingston, Pettigrew, Saint Paul, Wesley, Witter
Marion	Bull Shoals, Flippin, Oakland, Peel, Pyatt, Summit, Yellville
Miller	Doddridge, Fouke, Garland City, Genoa, Texarkana
Mississippi	Armorel, Bassett, Blytheville, Burdette, Dell, Driver, Dyess, Etowah, Frenchmans Bayou, Gosnell, Joiner, Keiser, Leachville, Luxora, Manila, Osceola, Tomato, West Ridge, Wilson
Monroe	Brinkley, Clarendon, Holly Grove, Monroe, Roe
Montgomery	Caddo Gap, Mount Ida, Norman, Oden, Pencil Bluff, Sims, Story
Nevada	Bluff City, Cale, Emmet, Laneburg, Prescott, Rosston, Willisville
Newton	Compton, Deer, Hasty, Jasper, Marble Falls, Mount Judea, Parthenon, Pelsor, Ponca, Vendor, Western Grove
Ouachita	Bearden, Camden, Chidester, Louann, Stephens
Perry	Adona, Bigelow, Casa, Houston, Perry, Perryville
Phillips	Barton, Crumrod, Elaine, Helena, Lambrook, Lexa, Marvell, Mellwood, Oneida, Poplar Grove, Turner, Wabash, West Helena
Pike	Antoine, Delight, Glenwood, Kirby, Langley, Murfreesboro, Newhope
Poinsett	Fisher, Harrisburg, Lepanto, Marked Tree, Rivervale, Trumann, Tyronza, Waldenburg, Weiner
Polk	Board Camp, Cove, Grannis, Hatfield, Hatton, Mena, Vandervoort, Wickes
Pope	Atkins, Dover, Hector, London, Pottsville, Russellville, Tilly
Prairie	Biscoe, De Valls Bluff, Des Arc, Hazen, Hickory Plains, Ulm
Pulaski	College Station, Jacksonville, Little Rock, Little Rock AFB, Maumelle, North Little Rock, Roland, Scott, Sherwood, Sweet Home, Woodson, Wrightsville
Randolph	Biggers, Maynard, O'Kean, Pocahontas, Ravenden Springs, Reyno, Warm Springs
Saint Francis	Caldwell, Colt, Forrest City, Goodwin, Heth, Hughes, Madison, Palestine, Wheatley, Widener
Saline	Alexander, Bauxite, Benton, Bryant, Hensley, Mabelvale, Paron, Traskwood
Scott	Bates, Boles, Harvey, Mansfield, Parks, Waldron
Searcy	Gilbert, Harriet, Leslie, Marshall, Pindall, Saint Joe, Witts Springs
Sebastian	Barling, Fort Smith, Greenwood, Hackett, Hartford, Huntington, Lavaca, Midland
Sevier	Ben Lomond, De Queen, Gillham, Horatio, Lockesburg
Sharp	Ash Flat, Cave City, Cherokee Village, Evening Shade, Hardy, Poughkeepsie, Sidney, Williford
Stone	Alco, Fifty Six, Fox, Marcella, Mountain View, Onia, Pleasant Grove, Timbo
Union	Calion, El Dorado, Huttig, Junction City, Lawson, Mount Holly, Norphlet, Smackover, Strong, Urbana
Van Buren	Bee Branch, Choctaw, Clinton, Dennard, Fairfield Bay, Scotland, Shirley
Washington	Canehill, Elkins, Elm Springs, Evansville, Farmington, Fayetteville, Goshen, Greenland, Johnson, Lincoln, Morrow, Prairie Grove, Springdale, Summers, Tontitown, West Fork, Winslow
White	Bald Knob, Beebe, Bradford, El Paso, Garner, Griffithville, Higginson, Judsonia, Kensett, Letona, McRae, Pangburn, Romance, Rose Bud, Russell, Searcy, West Point
Woodruff	Augusta, Cotton Plant, Gregory, Howell, Hunter, McCrory, Patterson
Yell	Belleville, Bluffton, Briggsville, Centerville, Danville, Dardanelle, Gravelly, Havana, Ola, Plainview, Rover