For the 2023 tax year, Arkansas has updated its standard deduction amounts to reflect inflation. Thanks to Act 1 of the 2nd Extraordinary Session of 2021, the state now uses Consumer Price Index adjustments to calculate the deduction. As a result, individuals filing under statuses 1, 3, 4, 5, or 6 can claim a $2,340 standard deduction, while those using status two can claim $4,680. This update could reduce how much income tax you owe or increase your refund, making it more critical than ever to file accurately.

If you're new to the process or haven’t filed in Arkansas before, understanding how to file your Arkansas tax return is essential. The Arkansas Department of Finance and Administration sets the rules for individual income tax, and there are specific steps to follow whether you plan to e-file or submit your forms by mail. Even if you've already completed your federal return, your Arkansas tax return has its own forms, deadlines, and options that need attention.

This guide is designed to help taxpayers navigate the entire process with confidence. We’ll cover who needs to file, what forms to use, how to prepare your return, and when to pay. You'll also find tips on avoiding common mistakes and getting help if unsure where to start. Whether you're filing for the first time or need an updated walkthrough, this article gives you everything you need to complete your Arkansas state return correctly.

Who Needs to File an Arkansas Tax Return?

Filing an Arkansas tax return is required for many taxpayers, but the rules vary depending on your income, residency status, and whether you’ve already filed a federal return. Here’s how to know if you must file for the 2023 tax year.

Full-Year and Part-Year Residents

You're considered a full-year resident if you lived in Arkansas for all of 2023. You must file if your gross income exceeds the standard deduction for your filing status. For 2023, the standard deduction is

  • $2,340 for filing statuses 1, 3, 4, 5, or 6
  • $4,680 for filing status 2

Part-year residents—those who moved into or out of Arkansas during the year—must file if they earned income while living in the state or had Arkansas state income tax withheld. Use Form AR1000NR in these cases.

Non-Residents with Arkansas Income

If you didn’t live in Arkansas but earned income from within the state and are required to file a federal return, you must also file a state return. Examples include working temporarily in Arkansas or earning rental or business income from within the state.

Other Situations That Require Filing

You may also be responsible for filing if:

  • Your employer withheld Arkansas taxes from your paycheck
  • You owe individual income tax for 2023
  • You qualify for a refund of overpaid state tax
  • You’re eligible for a state tax credit

Even if your income was low, filing may benefit you. Many taxpayers receive refunds or qualify for deductions and credits simply by submitting a return.

Unsure If You Need to File?

The Arkansas Department of Finance and Administration offers tools to help you determine your qualifications. If you’re still unsure, it’s often better to file anyway—especially if you had any withholding or potential refund.

Key Filing Deadlines, Extensions, and Penalties

Staying on top of your deadlines is essential when filing your Arkansas tax return. Missing key dates can lead to penalties, added interest, and processing delays. Here’s what you need to know for the 2023 tax year.

When's the Filing Deadline?

The official filing deadline for Arkansas individual income tax returns is April 15, 2024. To avoid late penalties, your return must be submitted by this date—either electronically through e-file or by mail. If April 15 falls on a weekend or holiday, the due date may shift to the next business day.

How to Get an Extension

If you need more time to file, you can request an extension. Arkansas honors federal extensions automatically. If you file IRS Form 4868 for a federal extension, your Arkansas return deadline will be extended to November 15, 2024. There's no need to submit a separate state extension form if you've already filed for a federal one.

However, if you only request an Arkansas extension, not a federal one, you must file Form AR-1055 with the state by the original April 15 deadline. Remember, an extension gives you more time to file, not more time to pay.

Penalties and Interest for Late Filing or Payment

Failing to file or pay on time can result in penalties and interest. The late filing penalty is typically 5% of the unpaid monthly tax, up to a maximum of 25%. Interest also accrues daily on any balance due until it's fully paid.

Even if you can't afford to pay the full amount you owe, it's better to file on time and pay as much as you can. This will reduce the penalty and interest you’ll owe and help you avoid further enforcement actions by the state. If you're unsure about your timeline, setting reminders or using a tax preparation service that tracks essential dates is a good idea.

Step-by-Step Guide: How to File Your Arkansas Tax Return

Filing your Arkansas tax return can be straightforward if you’re organized and know which forms to use. Whether you're filing for the first time or just need a refresher, this section breaks it down into easy-to-follow steps.

Step 1: Prepare Your Federal Return First

Before you begin your Arkansas return, you should complete your federal return using IRS Form 1040. Arkansas uses your federal adjusted gross income (AGI) as the starting point for calculating your state tax. When filling out your state forms, you must pull information from your federal return.

If you're using tax preparation software, it will often import federal return data automatically into your state return, saving time and reducing errors.

Step 2: Gather All Required Documents

Make sure you have everything you need to prepare your state return accurately:

  • Completed federal Form 1040
  • All W-2s from employers
  • 1099s (INT, DIV, MISC, R, etc.)
  • Records of estimated tax payments made to Arkansas in 2023
  • Last year’s Arkansas return (if available)
  • Documentation for deductions and credits

Having these documents ready will help you complete your return without needing to stop and search for information.

Step 3: Choose the Correct Arkansas Form

Depending on your residency status, you’ll need to use one of the following:

  • Form AR1000F – for full-year Arkansas residents
  • Form AR1000NR – for part-year residents and non-residents

Both forms are available on the Arkansas Department of Finance and Administration website. Make sure you download the correct version for the 2023 tax year.

Step 4: Fill Out Your Arkansas Tax Return

Start by entering your personal information exactly as it appears on your federal return. Then:

  • Report your federal AGI on the state form
  • Make any Arkansas-specific income adjustments
  • Choose whether to itemize or take the standard deduction
  • Apply any eligible state tax credits
  • Calculate your tax liability using the official tax tables

Remember to print clearly in black ink and avoid handwritten corrections or white-out if you're using paper forms. Sloppy or illegible returns may be rejected or delayed.

Step 5: Sign and Review

Before submitting, be sure to sign your return. If you're filing jointly, both spouses must sign. Double-check for math errors, missing attachments, and correct personal information. A missing signature or typo can delay your refund or cause processing issues.

Step 6: Decide How to File

You can file electronically or by mail:

  • E-file through the Arkansas Taxpayer Access Point (ATAP) or approved software providers
  • Mail to the appropriate address based on whether you're expecting a refund or sending a payment (details in Section 5)

No matter which option you choose, make a copy of your full return for your records. A complete copy will make future filing and any potential amendments much easier.

Step 7: Submit on Time

Finally, submit your return before the filing deadline (April 15, 2024). If you're mailing it, allow enough time for delivery. If you’re filing electronically, make sure you receive confirmation that it was accepted.

Free Tax Preparation and Where to Find Help

If you need assistance filing your Arkansas tax return and want to avoid high preparation fees, several free resources are available throughout the state. These services benefit low- to moderate-income individuals, seniors, or people with disabilities.

Volunteer Income Tax Assistance (VITA) Programs

The IRS and Arkansas Department of Finance and Administration partner with local nonprofits and community centers to offer free tax preparation through the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs. These are available in various locations, including public libraries, colleges, and community centers.

To qualify, your income generally must be below a certain threshold, often around $60,000 annually. Some sites specialize in assisting individuals with disabilities or those over age 60. Qualifications vary by location, so it’s best to call ahead or check online.

Where to Find Help

In Little Rock and other cities across Arkansas, VITA sites usually operate between late January and mid-April. You can search for a nearby location using the IRS VITA locator tool or by calling 1-800-906-9887. You may also contact the Arkansas DFA for updated information about available help near you.

If you’re a member of a local credit union, church, or nonprofit organization, they may also host seasonal tax prep events or connect you with trusted volunteers who can assist.

Getting help early ensures your return is accurate and filed on time, without the stress of navigating the process alone.

E-File or Mail: How to Submit Your Arkansas Tax Return

Once your Arkansas tax return is complete, the next step is deciding how to send it to the state. Arkansas accepts both electronic and paper filings. Your chosen method can affect how quickly your return is processed and when you receive your refund.

Filing Electronically (E-File)

The fastest and most reliable way to submit your state return is by using e-file. Arkansas participates in the IRS e-file program and offers access to the Arkansas Taxpayer Access Point (ATAP). You can also use approved tax preparation software that automatically files your federal and state tax returns.

Benefits of using e-File:

  • Faster refunds (typically within 2–3 weeks)
  • Fewer errors due to automated error checking
  • Immediate confirmation of receipt
  • Option for direct deposit of your refund

If you qualify for free tax preparation, you can e-file your return through IRS VITA programs or online filing tools approved by the Arkansas DFA.

Filing by Mail

If you prefer to file a paper return, you can print and mail your completed forms to the appropriate address. Where you send your return depends on whether you're enclosing a payment:

  • With payment:
    Arkansas State Income Tax
    P.O. Box 8149
    Little Rock, AR 72203-8149

  • Refund or zero balance:
    Arkansas State Income Tax
    P.O. Box 2144
    Little Rock, AR 72203-2144

When filing by mail, include all required documents, such as W-2s and 1099s. Also, allow extra time for mailing and processing—taxes filed by mail can take 6–8 weeks to be processed. Whichever option you choose, submit your return by the April 15 deadline to avoid penalties.

How to Pay Your Arkansas State Tax

Knowing how and when to pay is essential if your Arkansas tax return shows that you owe money. The Arkansas Department of Finance and Administration offers several payment methods to make the process easier and more secure.

Payment Options

You can make a payment using one of the following methods:

  • Electronic Check (ACH): Pay directly from your checking or savings account through the Arkansas Taxpayer Access Point (ATAP) at https://atap.arkansas.gov.
  • Credit or Debit Card: Arkansas accepts card payments through ACI Payments, Inc. Convenience fees apply and are displayed before completing your transaction.
  • Check or Money Order: If you prefer to mail a payment, make your check payable to "Arkansas State Income Tax." Include your Social Security number and tax year, and use Form AR1000V (the payment voucher).

What If You Can’t Pay in Full?

Even if you can't pay the full amount immediately, filing your return on time is essential to avoid the late filing penalty. You can still submit a partial payment; interest will accrue on the remaining balance. Delaying your filing can result in higher penalties than simply paying late.

Contact the DFA for guidance if you need assistance setting up a payment plan. While the IRS handles federal payment arrangements, Arkansas offers a system for overdue state tax balances. Keeping up with your tax payments helps avoid collection actions and additional fees. Always use the official DFA resources or verified forms to complete your payment correctly.

Refunds: What to Expect and How to Track Yours

After filing your Arkansas tax return, it’s natural to want to know when your refund will arrive. The good news is that Arkansas provides several ways to check the status and ensure your information is accurate and up-to-date.

How Long Does It Take?

If you e-file, most state tax refunds are processed within 2 to 3 weeks. Paper returns take longer, usually between 6 and 8 weeks. If your return includes errors or missing documentation, expect additional delays.

How to Track Your Refund

You can use the Where’s My Refund tool on the Arkansas Department of Finance and Administration website. To check your refund status, you’ll need:

  • Your Social Security number
  • Your refund amount
  • Your exact filing status. Double-check your bank account or mailing address before submitting your return. If your direct deposit or check is delayed, you can contact the DFA for help and ensure your profile is updated with the correct details. Getting your state tax refund on time depends on submitting an accurate return and tracking it regularly until it’s issued.

Common Filing Mistakes and How to Avoid Them

Filing your Arkansas tax return correctly the first time can save you from unnecessary delays, rejected returns, or even penalties. Many mistakes are avoidable, but you should pay extra attention before submitting your documents.

Not Following Form Instructions

Each year, the Arkansas Department of Finance and Administration provides updated instructions for its tax forms. Failing to read these carefully can lead to calculation errors, incorrect line entries, or missing supplemental schedules.

Missing or Incomplete Information

One of the most common issues is forgetting to complete all required sections, especially on paper tax forms. Missing Social Security numbers, unsigned forms, or skipped sections can delay your refund or trigger a notice from the state.

Incorrect Withholding or Income Reporting

Some taxpayers forget to double-check their W-2 or 1099 totals against what they report. Ensure you prepare your return using accurate income figures from all sources to avoid discrepancies between your return and what your employer or financial institution submitted to the state.

Math Errors and Missing Attachments

Manual math errors still happen, especially on paper returns. Always recheck your totals and ensure all required forms—such as W-2s, 1099s, or payment vouchers—are included when mailing your return. Taking time to double-check everything before filing helps reduce problems and ensures your return is processed smoothly.

Final Checklist Before You Submit

Before you submit your Arkansas state income tax return, use this quick checklist to avoid simple mistakes that can cause delays or rejections:

  • All required forms are completed and attached
  • Your name, address, and Social Security number are correct
  • You’ve chosen the correct filing status and entered the right tax year
  • Your return is signed (and if married filing jointly, both spouses signed)
  • Income entries match your W-2s and 1099s
  • Any payment due is included or scheduled through ATAP
  • You’ve kept a copy of the full return for your records
  • You’ve selected the correct address if you mail your return
  • Bank information is accurate for direct deposit
  • You reviewed the full Arkansas state income tax instructions, and if unsure about a step

Taking time for a final review helps avoid delays in processing and ensures you receive your refund (if due) as quickly as possible.

Where to Get Help from the State

If you need assistance filing your Arkansas state tax return, help is available. The Arkansas Department of Finance and Administration (DFA) offers support for individuals who have questions or need help with forms, payments, or eligibility.

You can contact the DFA directly:

  • Phone: (501) 682-1100
  • Website: dfa.arkansas.gov
  • In person: 1816 W. 7th Street, Little Rock, AR 72201

Local offices and taxpayer assistance programs, including VITA, are also available in many communities. These services often help people who meet specific qualifications based on income, age, or disability. Getting help early ensures your return is accurate and filed on time.

Frequently Asked Questions (FAQs)

Do I still have to file an Arkansas return if I have already filed it with the Internal Revenue Service?

Filing with the Internal Revenue Service does not replace your obligation to file a state return. Arkansas uses your federal adjusted gross income as a starting point, but your Arkansas tax return has separate rules, forms, and credits. Even if your federal return is complete, you must submit your individual income tax return to the state.

What are the requirements for filing an Arkansas tax return?

You must file if you lived in Arkansas, earned income over the standard deduction, had taxes withheld, or want a refund. Other requirements apply if you’re a part-year resident, a nonresident with Arkansas income, or claimed certain credits. The state’s rules for filing individual income taxes are separate from the federal level and depend on your income and filing status.

Can I get help filing my return in Little Rock?

You can visit the Arkansas Department of Finance and Administration for assistance if you're near Little Rock. Local VITA sites also offer free tax help during filing season, especially for those who meet income or age guidelines. If you're outside the metro area, you can also contact the DFA by phone or explore support resources online.

What happens if I miss the filing deadline? You may owe penalties and interest if you miss the April 15 deadline

Arkansas typically charges 5% per month for late filing, up to a maximum of 25%. If you also owe tax, interest accrues daily. Filing on time in the Arkansas Department of Finance, even if you can’t pay immediately, reduces what you’ll owe and keeps you in good standing with the IRS and the state.

Is filing an Arkansas individual income tax return different from a federal return?

Your individual income tax return for Arkansas requires different forms and follows separate state rules. While your Internal Revenue Service return lays the groundwork, Arkansas has deadlines, deductions, and payment options. You’ll also need to use specific state forms, such as AR1000F or AR1000NR, and submit them to the DFA instead of the IRS.