Form AR1000NR (2023) - Arkansas Individual Part Year Income Tax Return

This is the tax form used by non-residents (NR) or part-year residents of Arkansas (AR) to file their state income tax return for tax year 2023.

Who Should File Form AR1000NR?

  • You are considered a non-resident if your domicile (permanent home) is outside Arkansas on December 31st, 2023.
  • You are considered a part-year resident if you lived in Arkansas for part of 2023 and established residency elsewhere for the remaining period.

What Income Needs to be Reported?

  • Wages, salaries, and tips earned from working in Arkansas.
  • Business income earned from a business operating in Arkansas.
  • Interest income from Arkansas sources.
  • Rental income from property located in Arkansas.
  • Any other income sourced within Arkansas.

How to File Form AR1000NR?

A. Electronically: Due to IRS and Arkansas Department of Revenue data sharing, you can only e-file your AR1000NR if you also e-file your federal return.

B. Paper Form: Download the form and instructions attached below, print, complete, and mail to the appropriate address based on whether you owe tax or are expecting a refund (provided on the form).

Additional Tips For Form AR1000NR:

A. Filing Deadline: The filing deadline for Arkansas income tax returns (including Form AR1000NR) is the same as the federal filing deadline, April 15th, 2024. Extensions are available, but you must file Form AR1055-IT by the original deadline.

B. Tax Withholding: If you worked in Arkansas and had income tax withheld from your paycheck, you may be entitled to a refund on your AR1000NR.

To access the Form AR1000NR, click here.